International Tax Ruling


Substantial benefit under MEIS scheme cannot be denied for inadvertent human error

Madras HC holds assessee/exporter entitled to benefit under MEIS (Merchandise Exports from India) Scheme where the shipping bills reveal a clear intention to avail benefit under the Scheme; Deems as &...View More

Affirms domestic manufacturer’s exemption eligibility for clearance under ICB on threshold condition compliance

CESTAT Mumbai sets-aside order denying exemption to assessee-manufacturer who cleared goods (power driven pumps and parts) under ‘International Competitive Bidding’ (ICB) pertaining to pet...View More

Affirms domestic manufacturer’s exemption eligibility for clearance under ICB on threshold condition compliance

CESTAT Mumbai sets-aside order denying exemption to assessee-manufacturer who cleared goods (power driven pumps and parts) under ‘International Competitive Bidding’ (ICB) pertaining to pet...View More

Tax-regime change cannot affect credit availment right; allows refund of 'excess debit'

CESTAT Bangalore sets-aside order denying refund of excess debit of CENVAT credit made by assessee (a 100% EOU) by mistake while filing a refund claim in Form-A as per Rule 5 of CENVAT Credit Rules, 2...View More

Jurisdiction of SCN issuing authority can be agitated before Authority; Writ before Court 'premature'

Madras HC rules that a writ petition against a demand-cum-show cause notice (SCN) on the ground of jurisdictional error is premature, as even jurisdictional aspect can be canvassed before the Authorit...View More

Pending SC decision on DRI officer's capability to issue SCN, quashes CESTAT's remand

Madras HC (Madurai Bench) allows Revenue’s appeal against CESTAT’s order of remanding the matter to Adjudicating Authority, holds the same as untenable and for the Tribunal, the right proc...View More

Allows refund of tax paid by utilizing CENVAT on exempted works-contract service

CESTAT Ahmedabad holds assessee eligible for refund of service-tax paid through CENVAT credit as also interest paid for belated payment; Rejects view of lower authorities that refund of service-tax pa...View More

No one-to-one correlation required between input-service and exports; allows unutilized credit refund

CESTAT Bangalore allows refund of unutilized CENVAT credit to Assessee rendering Consulting Engineer Services to their clients/customers located outside India; Holds that in terms of consistent positi...View More

Refund cannot be denied for mere delay in reversing credit in GSTR-3B

CESTAT B’lore infers that procedural delay will not disentitle assessee from claiming refund when credit had been reversed in GSTR-3B; Sets-aside order rejecting refund of CENVAT credit under Ru...View More

Apple's HomePod classifiable as ‘Machine’ for data reception, conversion and transmission

Customs Authority for Advance Ruling, Mumbai (CAAR) rules on classification of Apple HomePods which enables controlling of various home applications via Siri through voice commands by adding an access...View More