International Tax Ruling


Rejection of settlement application for non-filing of BoE before SCN issuance, unsustainable

Bombay HC quashes Settlement Commission's order rejecting application on ground of non-filing of  Bill of Entry (BoE) before issuance of show cause notice (SCN) in terms of first proviso to Secti...View More

Quashes refund rejection; Limitation under Notification commences from Service Tax Code allotment

CESTAT sets aside rejection of service tax refund under Notification No. 41/2007-ST in respect of ‘technical testing and analysis services’ and ‘port services’ utilized towards...View More

Denies SAD refund on imported 'used tyres’ sold as ‘crumb rubber’ domestically

CESTAT rejects SAD refund under Notification 102/2007-Cus on 'used tyres’ consumed by importer-assessee and sold after conversion into ‘crumb rubber’; States, assessee is not differe...View More

Dismisses Revenue SLP on delay & merit; Affirms ITC non-reversal against post-sale discounts

SC rejects Revenue SLP on ground of delay in filing as well as on merit, thereby affirming HC decision on reversibility / reduction of input tax credit (ITC) by buyer upon receipt of post-sale discoun...View More

Directs revival of appeal dimissed by CESTAT for pre-deposit non-compliance u/s 129E

SC directs assessee to pre-deposit 50% of demand so as to revive appeal before CESTAT, whose dismissal for non-compliance with order passed under proviso to Section 129-E of Customs Act was confirmed ...View More

Upholds recovery of customs duty drawback consequent to non-realisation of export proceeds

SC upholds HC order, holds assessee liable to repay / surrender customs duty component of drawback granted taken on exported goods, pursuant to non-realization of export proceeds; Observes that as per...View More

Refuses to exercise writ jurisdiction for challenge to settlement order's unfavourable portion

HC dismisses writ petition challenging Settlement Commission order to the extent of quantification of irregular credit taken on ineligible input services and common input services; Holds that assessee...View More

Allows credit to authorized car dealer on co-dealer's labour charges towards 'free servicing' 

CESTAT allows credit of services availed from co-dealer by authorized dealer of Maruti Udyog Ltd, during supply of ‘free servicing’ to customers; Notes that prevalent industry practice man...View More

CHA license renewal an 'administrative' exercise, not 'quasi-judicial'; Grievance redressable before HC

HC holds that renewal of CHA license is an administrative process and any grievance against Commissioner’s order can be resolved invoking extraordinary jurisdiction of HC under Article 226 of Co...View More

Upholds penalty; Shipping-line, not exporter, accountable for loading container absent 'export order'

CESTAT upholds penalty on shipping line on account of error in loading container without waiting for ‘let export order’, however sets aside same on exporter and CHA; States, any deviation ...View More