International Tax Ruling


Forest Department collecting fees for jungle-tours, tourist-accommodation not taxable as ‘commercial’ activity 

CESTAT Chennai rules that District Forest Officer,Anamalai Tiger Reserve (Assessee) collecting fees, charges, etc. for permitting persons, arranging Jungle Safari/sightseeing during day time as well a...View More

Design and Drawing Charges/Royalty not includible in transaction values of imported goods 

CESTAT Chennai holds that “Design and Drawing Charges / Royalty, is not includible in the transaction values of imported goods in terms of Rule 10 [1] [b] [iv] of the Customs Valuation (Determin...View More

Once Department yields to part-payment under SVLDRS, prohibition of 30-days’ time not applicable 

Gujarat HC views that, there is no time limit prescribed under the SVLDRS scheme or prohibition for making the payment by the Applicant "more particularly", when the Dept, "did not refuse to accept th...View More

Directing proportionate credit reversal on consideration received after completion-certificate, confirms liability on development-cost among others 

CESTAT Bangalore fastens liability on Tata-Housing (Assessee) for reversal of Cenvat credit on construction of flats sold prior to 1st April 2016 where consideration was received after obtaining compl...View More

Dismisses Revenue’s appeal against CESTAT order on ‘Platinum Sponge’ classification for 402 days delay 

SC dismisses Revenue’s civil appeal against CESTAT ruling on classification of ‘Platinum Sponge’ in assessee’s favour, for gross delay of 402 days; CESTAT held that ‘Plat...View More

‘Platinum Sponge’ classifiable as ‘Unwrought Form’ under CTI 71101110, eligible for CVD exemption 

CESTAT Mumbai holds that ‘Platinum Metal or Platinum Sponge’ imported by assessee for maufacturing electrical contacts, precious metal chemicals and catalysts etc, is correctly classifiabl...View More

CESTAT empowered to award compensatory-interest on excess-duty retention for decade-long adjudication delays 

Orissa HC finds no fetter on the part of CESTAT in granting compensatory interest to Vedanta Ltd. u/s 27A of Customs Act on excess amount of the duty paid by Assessee considering that an adjudication ...View More

Foodgrains, rice dealer ineligible to avail ITC on closing stock not resold 

Allahabad HC allows revision petition by Revenue against order of Commercial Tax Tribunal, Allahabad by which benefit of Input Tax Credit (ITC) was accorded to assessee on finding that closing stock o...View More

Circular taking away exemption notified on ‘crude-degummed-soybean-oil’ has 'no legal consequence'; Reverses HC

SC allows Assessee’s civil appeal, grants exemption on import of crude-degummed-soyabean oil under the Duty-Free Credit Entitlement Scheme (DFCE) issued under the erstwhile E...View More

Allows CENVAT credit on Sugar Cess: Relying on Shree Renuka Sugars, dismisses Revenue's appeal 

Calcutta HC dismisses Revenue’s appeal, allows CENVAT credit on sugar cess relying on DB judgment in Shree Renuka Sugars Ltd. (SRS); CESTAT finds that Revenue’s plea in present case is ide...View More