International Tax Ruling


Credit admissible on tubes and flaps sold together with tyres by Apollo

CESTAT Bangalore dismisses Revenue’s appeal, rules that CENVAT credit on tubes and flaps when cleared along with the manufactured tyres in a set packing to Original Equipment...View More

Quashes demand on works contract and consultancy service as wrongly confirmed under incorrect provisions

CESTAT Allahabad quashes demand on provisions of works contract  and consultancy engineering service as they were confirmed under incorrect provisions, states “Works Contract Service and En...View More

Dismisses undervaluation demand, rules section 138B non-compliance renders printouts/statement inadmissible

CESTAT Kolkata sets aside demand and denial of Notification No. 25/1999-Cus (as amended) benefit, on account of undervaluation of imports, finding that the demand, by rejecting import’s tra...View More

Disallows CENVAT-credit on Structural platforms, Iron/steel flat rolled-products, security services in employees' residential colony

CESTAT Allahabad disallows assessee (a manufacturer of Portland Pozzonala Cement) to take CENVAT credit on Structural platforms, flat rolled products of iron/ steel and hot rolled alloy...View More

Submarine cableship stationed in India undertaking maintenance/repair in Indian-ocean a 'Foreign-Going-Vessel 

In a significant decision, Kerala HC (Ernakulam) holds that the vessel ‘Asean Explorer’ engaged in carrying out repairs of cables in the Indian Ocean is a ‘foreign going vessel&rsquo...View More

'Fuel-adaptor' fixed to diesel-vehicles by BMWs vehicle distribution centre not incidental to manufacture 

CESTAT Chennai sets aside demand of differential duty and interest against BMW India Private Limited in respect of fuel adaptor fitted with the diesel cars at their Vehicle Distribution Centre (VDC) w...View More

Dismisses Revenue’s review against delayed SLP dismissal challenging secured creditors' priority over Revenue’s dues 

SC dismisses Revenue’s review petition challenging the SLP dismissal against HC judgment of priority of Revenue’s dues during enforcement of security interest under SARFAESI Act, over secu...View More

Citing delay, rejects Revenue’s SLP challenging secured creditor’s priority dues over Revenue’s under SARFAESI Act 

SC, on grounds of 498 days delay, dismisses Reveue’s SLP challenging Bombay HC judgment on priority of secured creditors dues over Revenue’s arrears, first charge, for liquidation of dues ...View More

Secured creditors claim ranks above Revenue’s dues during security interest enforcement 

Bombay HC holds that claims of secured creditors would take priority over the dues of taxing/revenue authorities during the enforcement of security interest under SARFAESI and RDDB Act ...View More

Dismisses Assessee's SLP contesting EOU’s re-assessment for misusing duty-free imports for domestic clearance 

SC rejects assessee's SLP against Rajasthan HC ruling that upheld CESTAT order confirming customs duty liability on a 100% EOU for misusing duty-free imports by selling finished goods domestically whi...View More