International Tax Ruling


Allows duty refund to IOCL counting limitation from CESTAT’s final order; Dismisses unjust enrichment 

CESTAT Chandigarh allows duty refund claim of Indian Oil Corporation (assessee) which was rejected by the lower authorities on the twin grounds of limitation and unjust enrichment; On the first ground...View More

Quashes SCN issued under ‘inoperative’ Finance Act provision 

CESTAT Delhi quashes service tax demand on business exhibitions conducted abroad; On validity of show cause notice issued after the amendment in Finance Act with effect from July 01, 2012 states that ...View More

CA Certificate cannot be lightly brushed aside: Excess CVD refund to Vivo-Mobile not hit by unjust enrichment 

CESTAT Delhi directs refund of excess amount of CVD paid, in terms of re-assessment of Bills of Entry (BoE) at concessional rate of 1% CVD and sanctioned to Vivo Mobile India (Assessee) by Assistant C...View More

Allows LG to claim CENVAT-credit on Call center services citing nexus with post-manufacturing sale 

CESTAT Allahabad allows LG Electronics India (assessee) to claim CENVAT credit on receipt of Call Centre services for providing after-sales service by Authorized Service Centres (ASCs) and Direct Serv...View More

Upholds refund rejection as customs duty rate on the ‘entry inward’ date is considered appropriate 

CESTAT Ahmedabad rules that rate of customs duty should be the rate prevailing on the date of ‘entry inward’ by the port where goods are to be offloaded in case the Bill of Entry has been ...View More

Chilling of Milk post-negative list period liable to service tax 

CESTAT Delhi dismissing assessee’s appeal, upholds the Commissioner (A) order holding that activity of chilling of milk during the post negative period amounts to rendering ‘services&rsquo...View More

Provision for doubtful advances against refund receivable insufficient to prove unjust enrichment 

CESTAT Bangalore allows appeal filed by the Assessee claiming refund of Rs 75.88 Lakhs (approx.) after the same was rejected due to provision for doubtful advances made in the books against refund rec...View More

Extends CST exemption benefit without Form-C to Iron & Steel manufacturer; Reverses Tribunal' finding

Chhattisgarh HC quashes order of Chhattisgarh Commercial Tax Tribunal by entitling Petitioner (Iron & Steel manufacturer) "for the benefit of exemption without submission of C-Form”; Assesse...View More

Citing ‘unreasonable delay’ in completing proceedings, quashes order reassessing stock-transfers as inter-state sales 

Madras HC, placing reliance on the decision in J M Baxi and Co, rules that unreasonable delay in completing the proceedings would vitiate the same, while setting aside the order of reassessment o...View More

Cement, Steel used in plant constructed by NALCO for electricity generation & distribution eligible to concession 

Orissa HC quashes order of the revisional authority which denied benefit of concessional rate of tax on cement and steel uilized by National Aluminium Co. Ltd. (NALCO) for construction of plant built ...View More