International Tax Ruling


Airbnb's promotion, marketing services to overseas-entity not ‘Intermediary’; Laments Revenue's contrary stand 

CESTAT Chandigarh grants refund of unutilized CENVAT credit claimed by Airbnb-India (Assessee) in respect of services provided to overseas company for the period April to June 2017 classifying su...View More

Affirms 18% IGST levy on lithium-ion batteries imported by Flextronics; Drops interest 

CESTAT Chennai confirms IGST at 18% to be paid on the import of lithium-ion-batteries by Flextronics (Assessee) assembled in cellular phones post insertion of Sl. No. 376AA of Schedule – III of ...View More

Quashes order denying excise duty exemption to Lupin; Remands matter for fresh adjudication 

Jammu & Kashmir HC holds that the denial of exemption under Notification No. 01/2010-CE without affording an opportunity of hearing violates principles of natural justice; Lupin Ltd (Assessee), a ...View More

Time-barred assessment cannot be re-opened based on CAG audit objections; Allows petitions 

Kerala HC holds that “where the completion of an assessment under the KVAT Act has become time barred by virtue of the limitation provisions under Section 25(1) of the KVAT Act, the Revenue cann...View More

Quashes seizure, confiscation of footwear noticing ‘unexplained inaction’ for over 11 years 

Delhi HC in a batch of writ petitions impugning Show Cause Notices (SCNs) proposing to confiscate footwear, quashes confiscation on finding that “Respondents…have not given any explanatio...View More

Quashes seizure, confiscation of footwear noticing ‘unexplained inaction’ for over 11 years 

Delhi HC in a batch of writ petitions impugning Show Cause Notices (SCNs) proposing to confiscate footwear, quashes confiscation on finding that “Respondents…have not given any explanatio...View More

CENVAT-credit on LPG-bottling eligible; Embarks on effect of Rule repeal 

CESTAT Chennai remands the matter back to jurisdictional adjudicating authority for de novo adjudication proceedings to “determine the extent to which the cenvat credit has been taken on the ser...View More

Allows refund of unutilized CENVAT -credit disclosed in the revised ST-3 returns for subsequent period 

CESTAT Allahabad allows refund claimed by the Assessee in respect of unutilized CENVAT credit that was availed beyond the due date prescribed for filing revised ST-3 returns; Taking strength ruling in...View More

‘Quilt Panels’ emerging during rubberized coir sheets manufacturing, not ‘manufacturing’ 

CESTAT Bangalore rules that ‘quilt panels’ manufactured and captively consumed in the production of rubberized coir mattresses are not independently marketable and hence not excisable; Hol...View More

Customs officer not empowered to modify FOB value of goods, sets-aside 'export incentive' re-computation 

CESTAT Delhi allows exporter’s appeal in dispute pertaining recomputation of incentives availed in the form of duty drawback, MEIS and ROSL; Dept. sought re-determination of FOB values alleging ...View More