International Tax Ruling


Re-crediting sanctioned duty-rebate in Merchant Exporter's CENVAT account 'meaningless'; Directs cash refund

Gujarat HC restores the order of Commissioner (A) that sanctioned entire duty rebate of merchant-exporter (ME) in cash, overturning the Revisional Authority’s order which&nbs...View More

Liability admission before deadline a 'necessary quantification'; Dismisses SVLDRS rejection but orders 'interest' 

Bombay HC sets-aside the rejection of SVLDRS application on ground of non-quantification before cut-off date in a case where the Petitioner had quantified the tax liability at Rs.1.21 Crores post issu...View More

Re-determining 'transaction value' by including 'software' in Quick-Recovery CDs imported by 'HP India' untenable 

CESTAT Delhi sets-aside re-determination of transaction value (TV) of Quick Recovery (QR) CDs by including the value of pre-installed software in the TV of CDs imported by assessee (HP India); Quashes...View More

Absent evidence, penalty on knitted fabric job workers for collusion to avail credit fraudulently, unsustainable

CESTAT Chandigarh sets aside penalty imposed under Rule 26 of Central Excise Rules on Assessees (job-workers for knitting fabrics) for colluding with one Puneet Exports Inc. for fraudulently availing ...View More

Absent cogent evidence of suppression, misstatement, quashes penalty for ITR-ST-3 data mismatch

CESTAT Chandigarh sets aside penalty u/s 78 of the Finance Act which was imposed after SCN was issued on the basis of difference between the 26AS/ITR data and the gross value reflected in ST...View More

Sets aside demand as extended period not invokable in subsequent SCN

CESTAT Chandigarh holds that if the first SCN doesn’t attract the extended period of limitation (as adjudged by the Supreme Court), there is no way it can be invoked in the subsequent ...View More

Absent ‘reasonable belief’ for ‘town seizure’, dismisses Revenue’s appeal against setting-aside gold confiscation

CESTAT Allahabad dismisses Revenue’s appeals against setting aside of confiscation of three gold bars, seized in a ‘town seizure’ at Kanpur Railway Station from a passenger travellin...View More

Contractor’s services to Bhakra Beas Management, a Govt. Entity, exempt; Drops demand

CESTAT Chandigarh allows Assessee-contractor’s appeal against the service tax demand on provisions of Management, Maintenance and Repair Service' and 'Commercial or Industrial Construction Servi...View More

Quashes SCN solely on Audit objections without subsequent investigation, breakup of tax dues

CESTAT Allahabad in appeal pertaining to service tax demand on rental income received from tenants, quashes the order noting that SCN preceding the demand has been i...View More

Quashes demand for non-inclusion of air travel expense of foreign service provider

CESTAT Chennai quashes service tax demand on Assessee for receipt of ‘Management Consultancy Services’ from Japanese National (foreign service provider) on finding that air ...View More