International Tax Ruling


Challenge to DA's final findings recommending ADD imposition on pneumatic tyre "premature"

Delhi HC dismisses writ filed by Bridgestone India (Petitioner) challenging the final findings of the Designated Authority, DGTR (DA) dated November 27, 2020, terming such as 'premature’; Reason...View More

Allows CENVAT on 'reinsurance-service' post April 1, 2011, Quashes Rs. 196 cr. demand against 'Oriental Insurance'

CESTAT Delhi sets aside order confirming demand of CENVAT Credit to the tune of Rs. 196 Crores on reinsurance service post April 1, 2011; States that even after the amendment of the definition of &lsq...View More

SVLDRS application-rejection without attributing reasons 'not fair', remits matter for fresh consideration

Gujarat HC quashes rejection of SVLDRS application by Revenue on the ground of ineligibility under the category investigation, enquiry and audit, directs to decide the Petitioner’s application u...View More

Allows CENVAT on services directly received from EPC contractors for laying pipeline

CESTAT Ahmedabad allows CENVAT credit to Gujarat State Petronet Ltd. (assessee) in respect of service received directly from their contractors in respect of laying pipeline against its output service ...View More

Directs release of confiscated British-era Gold-coins, terms Revenue’s ‘foreign origin’ allegation 'baseless'

CESTAT Delhi quashes Commissioner (Appeals) order confiscating 151 gold coins weighing 1208 gms, of British-India era while being transported by assessee, returning from U.K bound flight, during the p...View More

Grants interim-relief; directs Form-C issuance on 'natural-gas' purchase by Asahi India

Bombay HC stays cancellation of registration of the assessee under the CST Act, 1956 and directs the Revenue to issue ‘C’ forms against 'natural gas' purchase by assessee, engaged in float...View More

Charge of clandestine clearance/undervaluation basis pen drive data/assumptions unsustainable

CESTAT, Kolkata sets aside order alleging clandestine clearance and undervaluation of goods (laminated spring leaves); Holds that such a charge cannot sustain on the basis of the Pen drive data alone ...View More

Refutes interfering with order holding assessment against 'casual dealer' barred by limitation

SC dismisses Revenue’s SLP on finding no grounds to interfere with the Hon’ble Rajasthan HC‘s order holding the petition as barred by limitation, refutes Revenue’s stance of As...View More

No jurisdiction with CAG to audit accounts of Private Entity; Quashes notice 

Bombay HC quashes notice/intimation demanding audit of assessee (a private entity) by Central Excise Revenue Audit (CERA) & requiring information/records for the period 2015-16 to 2017-18 to the o...View More

Allows ‘Bills of Entry’ rectification for Tariff correction; directs customs duty reassessment

Bombay HC permits assessee for correction of mistake/error in classification of the goods and amendment of the Bills of Entry (BoE), refers to SC ruling in ITC Ltd.; Notes that inadvertently due to a ...View More