International Tax Ruling


Exercise of revisional power under repealed enactment unsustainable; General Clauses Act inapplicable 

SC dismisses Revenue appeals, holds that exercise of revisional power u/s 40 of Haryana General Sales Tax Act after its repeal on April 1 2003 vide Haryana VAT Act, is unsustainable; Rejects Revenue c...View More

Grants refund; Sister unit clearances not 'sale'; CAS-4 valuation always deemed provisional

CESTAT sets aside order of Commissioner (Appeals) confirming denial of excess duty refund in respect of goods cleared provisionally to sister concern under Rule 8 of Central Excise Valuation Rules; Re...View More

Admits petition challenging system restriction for utilizing CGST & SGST credit towards IGST 

HC admits petition concerning utilization of CGST and SGST credit for payment of integrated tax in terms of Section 49(5) of CGST Act; Notes that system, viz. common portal restricts partial utilizati...View More

Allows Cleans Energy Cess credit utilization; No coercive steps upon Return filing failure 

HC grants interim relief to assessee by permitting utilization of credit of ‘Clean Energy Cess’ already paid to tune of Rs. 11.41 Cr on coal lying in stock as on June 30, 2017, towards pay...View More

Allows Clean Energy Cess credit utilization until CBEC evolves appropriate process therefor 

HC allows assessee to continue to pay taxes as and when they fall due after availing and utilizing the credit of Clean Energy Cess already paid (around Rs. 7.86 Cr on stocks of coal as on June 30, 201...View More

Amortized cost of modifying free dies & tools includible in manufactured goods' 

Amortized cost of modifying dies & tools supplied free by customer includible in assessable value of manufactured motor vehicle parts; Noting that assessee discharged service tax on modification c...View More

LB to decide taxability of unserviceable aircraft, stores & scrap sold by Airlines

HC calls upon Larger Bench (LB) to decide whether sale of unserviceable (rejected) aircraft and stores, scrap and spare parts by airlines (assessee) would be amenable to sales tax under Delhi Sales Ta...View More

Data connectivity services to global customers of parent entity qualify as 'export' 

Data connectivity services rendered by Indian entity to global customers of Parent entity under Master Supply Agreement, qualify as ‘export of telecommunication services’ both under Export...View More

Grants interim relief to exporter; Allows Advance Authorisation imports sans IGST payment

HC finds prima facie case to allow assessee-exporter to continue making imports under Advance Authorizations issued prior to July 1 without payment of IGST, subject to quantity and value specified the...View More

Quashes Designated Authority's order; Directs Anti-dumping duty continuation pending 'Sunset Review' outcome

HC quashes Designated Authority’s order which refused to initiate Sunset Review for continuation of Anti-Dumping Duty imposed on import of ‘Metronidazole’ from China vide Notificatio...View More