International Tax Ruling


Restores appeal noting pre-deposit payment by book adjustments instead of DRC-03 

CESTAT Delhi allows service tax restoration of appeal application of Department of Posts on finding that pre-deposit has been made by book adjustment and not through DRC-03; Observes that “prese...View More

Not furnishing test report that alters product classification against statutory/natural-justice; Reverses CESTAT 

SC, in a matter where CESTAT Mumbai upheld the higher duty on re-classification of Benzene and Toluene from heading 2902 to heading 2707.10 and 2707.20, holds that providing only gist of chemical test...View More

Denies refund claim for Education Cess noting exclusion from ambit of ‘eligible duties’ 

CESTAT Hyderabad denies refund claims of education cess and secondary education cess (Cess) that was transitioned through GST-TRAN-1 and thereafter reversed due to retrospective amendment made to Sect...View More

Time limit u/s 11B inapplicable for EC/SHEC paid under mistake of Law; Quashes refund rejection 

CESTAT Kolkata dismisses order rejecting ONGC’s refund claim as time-barred noting that the time limit in terms of Section 11B of the Central Excise Act, 1944 is not applicable where Education C...View More

No demand invoking extended period when Assessee duly reversed proportionate credit 

CESTAT Delhi holds that demand to tune of 5/6% of value of exempted service is not sustainable where assessee reversed proportionate credit on common input service attributable to the exempted service...View More

Denies refund of differential IGST paid on imports through manual TR-6 challans; Dismisses Appeal 

CESTAT Hyderabad denies refund claim of differential IGST paid through TR-6 challans on import of Saccharin Sodium Powder from China; Assessee filed refund claim for refund of IGST amounts paid vide m...View More

Directs Tribunal to frame reference to decide nature of goods movement under works-contract 

Chhattisgarh HC directs Chhattisgarh Commercial Tax Tribunal (Tribunal) to frame questions of law on inter-State nature of sale u/s 3(a) of Central Sales Tax Act, 1956, in a case involving VAT assessm...View More

Quashes detention of Sikh traveler's 'Gold Kada' ruling it as 'personal effect' 

Delhi HC sets aside detention of ‘gold kada’ seized from a assessee travelling from Dubai, ruling the ‘Kada’ as a personal effect item; States “Clearly…it is one K...View More

No jurisdictional error in invoking extended limitation against Travel-Agent considering suppression, non-cooperation 

Patna HC observes that Department taking the view regarding suppression of facts by assessee ( Travel Agency) regarding non-payment of service tax on sale of travel tickets, where assessee does not pr...View More

No double benefit in claiming rebate and duty drawback; Relies on SC dicta 

Bombay HC quashes order seeking to recover sanctioned rebate along with interest on finding that “there is no double benefit” since assessee has duly reversed CENVAT credit amounts availed...View More