International Tax Ruling


Bars Revenue from initiating recovery proceedings once refund sanctioned u/s 11B, absent review 

HC rules in favour of assessee, Revenue cannot take recourse to Section 11A of Central Excise Act for recovery of erroneous refund, without review by Superior Authority u/s 35E of the refund order pas...View More

Grants exemption on supplies to contractor executing project funded by International Organisation 

HC dismisses Revenue appeal, affirms excise duty exemption on supplies made to contractor of project financed by International Organization, under Notification No. 108/95-CE; Rejects Revenue’s s...View More

Stays service tax on Senior Advocates; Finds prima-facie prejudice by proposed levy 

Calcutta HC grants interim stay on operation of Notification Nos. 8/2016-ST, 18/2016-ST & 19/2016-ST insofar they pertain to levy of service tax on Senior Advocates; Petitioners refer to CBDT Inst...View More

Appraises Policy intention; Grants CST reimbursement on EOU to EOU inter-state supplies 

HC holds an EOU entitled to Central Sales Tax (CST) reimbursement on inter-state purchases made from another EOU, in terms of Para 6.11 r/w 9.21 of FTP 2009-14; Rejects Revenue contention that since s...View More

Allows CENVAT credit of packing material whose value included in final product 

HC sets aside CESTAT order, holds manufacturer eligible to CENVAT credit of duty paid on packing material whose value included in final product price; Definition of ‘input’ as per Rule 2(g...View More

Cannot reject quarterly refund for prior export-invoice, when adjudication-order silent on issue 

CESTAT grants refund of unutilized CENVAT credit under Rule 5 of CENVAT Credit Rules upon export of services, finding same within time limit of 1 year from end of quarter to which it relates; Though C...View More

Upholds CESTAT's appeal dismissal upon non-compliance with mandatory pre-deposit u/s 129-E 

HC rules in favor of Revenue, assessee’s failure to comply with order passed under proviso to Section 129-E of Customs Act, making pre-deposit mandatory, would result in dismissal of appeal file...View More

Quashes reassessment-notice; 'Reasons to believe' attributable to "gross-turnover suppression", not "exemption claim" 

HC quashes reassessment notice u/s 32 and 33 r/w Sec 34 of DVAT Act invoking extended period of limitation of 6 years, absent “reasons to believe” that assessee had concealed “a subs...View More

 Importers categorization based on years' experience for 'poppy seeds' allotment, violates Art. 14

HC allows writ petition, sets aside Public Notice No. PS-7/2015 allotting provisional quota of poppy seeds (“khas khas”) between 2 categories of importers, based on their years of import; ...View More

Grants area-based exemption to 'new unit' set-up by expanding existing manufacturing unit 

AAR grants area based excise duty exemption under Notification No. 50/2003-CE to second unit established by expansion of existing unit of footwear manufacturer (applicant); Notes that applicant has sa...View More