International Tax Ruling


Dismisses Revenue's appeal; Upholds area-based exemption on re-packing/re-labeling soaps into combo-packs

SC dismisses Revenue’s appeal against CESTAT decision which allowed area-based exemption under Notification No. 50/2003-CE in respect of peripheral activity of banding unit packed soaps; Noting ...View More

Online e-sell auctions, an e-commerce activity, not online database access/ retrieval service

CESTAT dismisses Revenue appeal, holds that conducting online e-sale auctions for various commodities such as MS/SS Steel constitutes an e-commerce trading activity, not taxable as "online information...View More

'Redemption fine' refund after long time is 'injustice', directs interest payment at 8%

HC holds that Revenue must pay interest on refund of amount of redemption fine deposited by assessee pursuant to Adjudicating Authority's order which was subsequently reversed by CESTAT, distinguishes...View More

Commissioner cannot himself withdraw Settlement Commission's immunity citing assessee's non-compliance with order condition 

HC holds that Commissioner of Central Excise & Service tax cannot undo the effect of Settlement Commission’s order passed u/s 32K of Central Excise Act r/w Section 83 of Finance Act, 1994 at...View More

Writ remedy for wrongly reversed ITC refund eligibility unsustainable, relegates assessee to appeal 

HC upholds Single’s Judge order, holds that assessee has to avail appeal remedy under the Statute, which cannot given a go-by invoking writ jurisdiction directly; Writ Petition was preferred by ...View More

Extends exemption to 'grey-knitted fabric' despite exempt 'input' usage since same deemed 'duty-paid'

CESTAT allows exemption on ‘processed cotton fabric’ manufactured using exempt input i.e. ‘grey fabric’ under Notification No. 14/2002-CE dated March 1, 2002; Notes that, the c...View More

'Karasamadhana Scheme' a self-contained beneficial legislation, VAT provisions for 'arrear' computation inapplicable thereto 

HC sets aside rejection of assessee-dealers' applications under Karasamadhana Scheme 2017 (KSS) promulgated by the Karnataka Govt., holds that adjustment of amounts deposited by dealers pursuant to as...View More

Entry-tax set-off restriction where goods not VATable when sold locally, not unconstitutional

SC upholds HC, second proviso to Section 3(2) of Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act 1993 (Entry Tax Act) granting set-off of entry tax paid by the im...View More

Services wholly consumed within SEZ exempt ab-initio, tax paid refundable u/s 11B

CESTAT allows assessee’s appeal, allows refund of service tax paid on service consumed wholly within SEZ u/s 11B of the Central Excise Act, 1944; Revenue contented that Notification No. 9/2009-S...View More

Distinguishes Sujana Metal ratio, disallows CENVAT credit for services to SEZ pre-February 2008

CESTAT upholds denial of CENVAT credit in respect of services supplied to SEZ pre-February 10, 2008, thereby dismisses retrospective applicability of Rule 6(6)(A) w.e.f. inception of CENVAT Credit Rul...View More