International Tax Ruling


Sets-aside order demanding credit-reversal by 100% EOU; Dept. cannot adopt 'contrary view'

CESTAT Bangalore sets-aside order demanding reversal of CENVAT credit on Event Management, Outdoor Catering, Mandap or Shamiana Service and Rent-a-Cab service by Microsoft India’s 100% Export Or...View More

No NCCD on ‘gas-condensate’ arising as intermediate during Naphtha-manufacture absent marketability

CESTAT Delhi holds that National Calamity Contingent Duty (NCCD) would not be leviable on ‘gas condensate’ (mixture of heavier hydrocarbons), arising as an intermediate product at the time...View More

Duty Scrips issuance pre-supposes due consideration of ineligibilities by DGFT, directs re-validation

Madras HC sets-aside order of Deputy Commissioner of Customs (DC) rejecting request for registration of duty-credit scrips issued by Addl. DGFT (ADGFT), rules that in absence of cancellation procedure...View More

Shuns assessee's challenge to Tribunal’s ‘discretionary’ order on pre-deposit for admitting appeal

Gujarat HC refutes to interfere with Tribunal’s order requiring assessee to deposit 15% of tax dues towards pre-deposit instead of 25% as directed by First Appellate Authority while admitting se...View More

Allahabad HC's breather to Flipkart; Stays Rs. 13 crore VAT/CST demand invoking extended period

Allahabad HC stays Rs 13 crore demand against Flipkart vide assessment/re-assessment orders (VAT & CST) passed by Addl. Commissioner for AY 2012-2013 by extending limitation period to 8 years u/s ...View More

Delhi HC stays over 60 crores demand against gold articles imported from South Korea restricted by DGFT

Delhi High Court stays customs duty demand of Rs. 60 crores issued against assessee who imported gold from South Korea before the DGFT amended the import policy restricting gold imports from the said ...View More

Sets aside absolute confiscation of exotic birds/animals brought domestically, directs return

CESTAT Delhi sets-aside Revenue’s order of absolute confiscation of exotic birds and animals owned by Assessee, directs return of seized birds/animals within seven days; Relies on Allahabad HC&r...View More

Allahabad HC stays 12.5 crore entry-tax demand against Flipkart’s logistics arm on e-commerce transactions

Allahabad HC (Lucknow Bench) stays Rs. 12.50 crores entry tax demand for FY 2017-18 against Flipkart’s Logistics arm, considering the matter regarding levy of entry-tax on goods purchased by ind...View More

Allows CENVAT-credit to Pepsico on services used for setting-up factory post April, 2011

CESTAT Hyderabad holds that services used for setting up of assessee’s factory is covered by definition of ‘input service’ post April 2011, sets-aside order denying CENVAT credit and...View More

ITC pursuant to amendment in TNVAT Act allowable for prior period transactions

Madras HC allows benefit of Input Tax Credit (ITC) to dealers for transactions occurred prior to issue of amendment in Tamil Nadu Act 5 of 2015 to further amend Tamil Nadu Value Added Tax Act, 2006; P...View More