International Tax Ruling


Quashes retrospective rescission of Notification extending tax rebate to units which commenced production

SC quashes Notification dated October 14, 2004 issued to rescind Notification dated February 27, 1998 providing for rebate in respect of tax payable under Uttar Pradesh Trade Tax Act, 1948 (Act) w.r.t...View More

Documentary evidence essential for establishing refund claim, condemns CESTAT's cryptic approach

Madhya Pradesh HC denies refund of Service Tax claimed by the assessee (manufacturer of Urea) on the basis of credit note given by service provider (GAIL) pursuant to revision of transmission charges ...View More

Directs HC to decide Indian authorities competence to go behind Country of Origin Certificate 

SC sets aside Bombay HC order dismissing assesee's challenge to show cause notice (SCN) issued by Customs authorities seeking to deny concessional rate of duty on goods imported from Malaysia, di...View More

Quashes demand on 'transportation' under C&F services where distinct agreement entered for GTA

Delhi CESTAT allows assessee’s appeal, quashes SCN requiring inclusion of value of transportation service in Clearing and Forwarding (C&F) Agent service noting that separate agreements ...View More

Directs furnishing 'personal-bond' for lifting alert in Customs EDI, where matter still sub-judice

Madras HC disposes assessee’s writ, directs Revenue to immediately remove the alert against the assessee in Customs EDI system on receipt of personal bond; Notes that, even after realization of ...View More

No “rectifiable error” in Settlement Commission’s order upholding penalty for undervaluation of imports

Delhi HC dismisses assessee’s writ challenging Settlement Commission’s order imposing ‘penalty’ on assessee-applicant for ground of deliberate evasion of Customs duty by underv...View More

No ‘mens-rea’ where Revenue’s act contributes to bonafide belief, remits matter

Allahabad HC holds that no penalty can be levied on assessee for purchase of packing material against Form-C where same was not recorded/included in registration certificate, clarifies that “mer...View More

Writ remedy not invokable for mere non-consideration of Circulars by Adjudicating Authority

Madras HC dismisses assessee’s writ, directs filing regular appeal before CESTAT in dispute challenging adjudication order confirming service tax demand on cash calls received from mining and ex...View More

Follows 'Mundra Ports' ruling, amendment in CENVAT Credit Rules not 'clarificatory'/'retrospective'

Chattisgarh HC rules against the Revenue while disposing a batch of appeals pertaining to eligibility to CENVAT credit on structural items i.e. angles, joists, beams, bars, plates, etc. used for fabri...View More

Condones 486 days delay in filing appeal by Revenue, remits matter to CESTAT

Delhi HC allows Revenue’s application for condonation of delay of around 486 days and remits matter to CESTAT for reconsideration on merits, relies on own decisions in Col. Sanjeev Sethi and For...View More