International Tax Ruling


Allows provisional release of detained goods where 'origin' under investigation for exemption entitlement 

Bombay HC allows provisional release of detained imported goods upon execution of bond equal to 100% of assessable value and furnishing of bank guarantee of Rs. 1.40 Cr, which would be kept alive till...View More

Rejects refund; Not debiting CENVAT Credit Account while filing claim violates Notification condition

CESTAT upholds rejection of refund under Rule 5 of CENVAT Credit Rules to an exporter of Information Technology (IT) services where CENVAT Credit Account not debited before making such claim...View More

Allows SAD refund; Invoice declaration of CENVAT credit inadmissibility mere procedural condition

HC dismisses Revenue appeal, allows refund of Special Additional Duty (SAD) under Notification No. 102/2007-Cus despite non-mention of words indicating ‘unavailability of credit of such dut...View More

Stays tax recovery on reimbursements from Prasar Bharti, in light of 'Intercontinental' judgment

SC stays recovery of service tax on reimbursements received from Prasar Bharti towards broadcasting personnel made available by assessee, in view of judgment in Intercontinental Consultants and Techno...View More

No exemption to EOU on DTA clearances absent evidence of imported consumables usage

CESTAT observes that excise duty exemption under Notification No. 8/97-CE / 23/2003-CE would be available to an EOU where imported consumables are used in the manufacture of final products that are cl...View More

Rejects Revenue's narrow 'input service' interpretation post April 2011; Tax paid on OPEs creditable

CESTAT allows refund under Rule 5 of CENVAT Credit Rules, 2004 (CCR) of various services such as event management, convention, sponsorship, works contract, business auxiliary and training, holds that ...View More

No outward transportation credit where goods cleared FOR directly to customer's premises

CESTAT disallows CENVAT credit of outward transportation services despite inclusion of cost thereof in assessable value of finished goods; Notes that assessee, cement manufacturer, was clearing goods ...View More

Allows reduction in penalty imposed under Rule 15 for wrongly availed CENVAT credit

CESTAT allows benefit of reduced penalty to assessee, holds that provisions of Section 11AC(1)(b) of Central Excise Act are applicable to penalty imposed under Rule 15(1) of CENVAT Credit Rules post M...View More

Upholds revision of assessment order after grant of Amnesty Scheme benefit 

Bombay HC upholds revision of assessment order post grant of benefit under Amnesty Scheme in respect of works contract tax; Rejects assessee’s contention that in absence of order passed under Am...View More

'Interest' recoverable under VAT law on belated installment payment under sales-tax deferment scheme

HC dismisses assessee’s writ, upholds recovery of interest on belated payment of installments under sales tax deferment scheme u/s 25 of AP VAT Act, 2005 (Act) dealing w...View More