International Tax Ruling


Drops demand confirmed against SSI unit by including value of exports made to Nepal 

CESTAT Kolkata holds that value of clearances to Nepal are to be considered at par with exports made to other countries and hence, such values are not includable for purpose of computation of value of...View More

Quashes Revenue's SCN issued u/s 73 without reviewing lower authority's order sanctioning refund 

CESTAT Chandigarh dismisses Revenue’s appeal, holds that, Revenue has clearly erred in issuing show cause notices (SCNs) u/s 73 of Finance Act to recover the refunds sanctioned to Assessee a 100...View More

Quashes liability on Clearing & Forwarding Agency service-provider for receipt of early-payment incentive 

CESTAT Chennai quashes service tax demand on amounts earned under the heads ‘Early Payment Incentive’ and ‘Prompt payment Discount’; Assessee, a Clearing and Forwarding Agency ...View More

Disallowing Cenvat-credit on rent-a-cab service in the garb of capital-goods, directs re-consideration on SEZ-Services 

CESTAT Chandigarh confirms substantial demand against the Assessee for the period starting from 2010-2011 to 2017-2018 on rent-a-cab services received and further rented out to its customers; Prohibit...View More

Coconut oil 200ml pack classifiable as ‘edible oil’; Follows SC Larger Bench 

CESTAT Hyderabad classifies coconut oil packaged in upto 200ml packs under as edible oil under Heading 1513.11 and not as hair oil under Heading 3305; Assessee is manufacturing coconut oil in package ...View More

Lacks jurisdiction to entertain appeal where goods imported or exported as ‘baggage’ 

CESTAT Chennai, while deliberating on the ‘defect appeal’, holds that in case where assessee arrives from abroad and incriminating material was found on assessee’s person rather than...View More

Clearances of branded cars by Skoda-India to its related party not at arms-length; Directs re-quantification 

CESTAT Mumbai partially allows Assessee’s appeal rejecting Revenue’s invocation of extended period of limitation but observes branded car clearances such as Polo and Vento to its related p...View More

No interest, penalty imposable for IGST non-payment pre-Finance Act amendment: Reads down Circular 

Bombay HC quashes order seeking to recover interest, penalty and redemption fine vis-a-vis importers who have paid or willing to pay IGST post re-assessment of Bill of Entry (BoE) for non-compliance w...View More

‘Interest a measure of recompense for refund payable’; Directs to return excess tax 

Jharkhand HC in matter pertaining to denial of refund of excess tax amount, issues direction regarding payment of interest at 6% over and above total principal amount “from the expiry of 90 days...View More

Copy of judgment denying ITC on sales made to manufacturer-exporters against Form-E 

SC dismisses assessee’s Civil Appeal, upholding the Allahabad HC’s decision to deny ITC claimed by assessee-dealer under the UPVAT Act, 2008 on purchase tax paid for sales to manufacturer-...View More