International Tax Ruling


Grants refund to transportation service recipient upon price revision, absent unjust enrichment

CESTAT grants refund of excess service tax paid by assessee to GAIL towards transportation of natural gas, pursuant to revision of such charges by Central Govt.; Holds that refund application filed by...View More

Dismisses writ; Notification stipulating limitation period for claiming SAD refund, not ultra vires

HC rejects challenge to Notification No. 93/2008-Cus stipulating limitation period of 1 year for claiming refund of Special Additional Duty (SAD) from date of payment thereof, holds that only one cond...View More

Affirms validity of validating enactment, retrospectivity of Rule 57F(4A) on lapse of unutilised credit

SC dismisses SLP challenging Delhi HC order which rejected assessee’s challenge to Finance Act 1999 amendment enacted to validate Rule 57F(4A) of Central Excise Rules 1944 and make it applicable...View More

MODVAT credit reversible when final product cleared under purchaser's duty remission claim

HC directs reversal of input credit against clearance of aluminium castings under claim of duty remission by buyer for use in specific industrial process, in terms of Chapter X r/w Rule 57C of Central...View More

‘Swad’ candy manufactured using prescribed formulae, taxable as ayurvedic medicine, not confectionery

HC holds ‘Swad’ candy as an ayurvedic medicine and not confectionary, thereby taxable at 6% under Rajasthan Sales Tax Act; Rejects Revenue contention that since ‘Swad’ candy is...View More

Allows post-sale 'trade discount' deduction; Reads down proviso requiring discount reflection in invoice

SC reverses HC order which rejected deduction of trade discount extended through credit notes post completion of sale on ground that such discount was not reflected in sale invoice in terms of Rule 3(...View More

Grants exemption; Multiple ports data-projectors principally used with laptops, not "Multiple-purpose projectors"

Data projectors having HDMI / S-Video / Audio Video ports classifiable as “Projectors of a kind solely or principally used in an automatic data processing system of Heading 8471”; Allows c...View More

No VAT on inter-state goods supply for works contract execution within State

Authority for Clarification, Kerala Commercial Tax Dept., clarifies that VAT is not leviable on supply of goods inter-state for execution of works contract within the State; According to applicant, pu...View More

Upholds penalty for non-furnishing of 'BRC'; Dismisses supporting-manufacturer's substantial EO compliance plea

HC dismisses writ, finds no fault in imposition of penalty where assessee failed to produce bank certificate evidencing credit of sales proceeds in its account, to prove export obligation (EO) fulfill...View More

Notification denying AIR drawback to EOU against exports inapplicable; Follows HC ruling

Delhi CESTAT sets aside Rs. 2.92 Cr demand and equivalent penalty against EOU-assessee towards recovery of All Industry Rate duty drawback sanctioned upon export of readymade garments, apparels and cl...View More