International Tax Ruling


Limitation period prescribed for 'refund' inapplicable to 'rebate' claimed under Rule 18 

HC dismisses Revenue's appeal, rebate claim filed under Rule 18 of Central Excise Rules, 2002 (CER) not subject to one year limitation as prescribed for claiming refund u/s 11B of Central Excise; Upho...View More

Dismisses review against grant of export rebate both on 'inputs' & 'final-products' 

SC dismisses Revenue’s review petition, finds no error in judgment allowing rebate of excise duty paid both on inputs and on manufactured product upon export, in terms of Rule 18 of Central Exci...View More

Allows Revenue to withdraw SLP relating to refund entitlement on SEZ services 

Revenue withdraws SLP against Bombay HC order which refused to maintain appeal u/s 35G of Central Excise Act on the issue of availability of refund in respect of services consumed within SEZ & sta...View More

Warehouse custodian bound by license T&C; Demurrage irrecoverable upon seized goods release 

No warehouse charges recoverable by ‘custodian’ on release of seized imported consignments, when terms & conditions of appointment u/s 45 of Customs Act r/w Regulation 6(I) of Handling...View More

Tax invoice / payment insufficient proof to claim ITC, when selling-dealers' existence debated 

Karnataka Appellate Tribunal rules in favour of Revenue, mere production of tax invoice / proof of tax payment to selling dealer not sufficient to claim Input tax credit (ITC) and it is necessary to f...View More

Ayurvedic medicines bearing trade-name/design not classifiable as 'patent or proprietary' medicaments 

Ayurvedic medicines manufactured as per formula prescribed in authoritative text books of Ayurveda under trade-mark/brand name Sivananda/Om classifiable under CETH 3003.31; Rejects Revenue contention ...View More

SLP challenging review petition rejection not maintainable absent challenge to principal judgement

SC rules in favor of Revenue, SLP challenging order rejecting review petition not maintainable absent challenge to main judgment, relies on law laid down in Shanker Motiram Nale (as followed in variou...View More

Affirms demand on 'Mithi River' dredging; Upholds rejection of assessee's 'nalla' plea 

SC affirms service tax demand on widening and desilting of Mithi River in Mumbai under the category of ‘Dredging Services’ as defined in Sec 65(36a) r/w Sec 65(105)(zzzb) of Finance Act; U...View More

Lease occasioning equipment movement between States constitutes 'inter-state' sale; Distinguishes BSNL ratio 

Supply of equipment under lease agreement from one State to another for use by assessee (lessee) in electricity generation & distribution constitutes deemed ‘inter-state’ sale within t...View More

Foreign exporter's normal value uncomparable with Indian producers non-injurious price; Overrules CESTAT 

SC sets aside CESTAT order comparing normal value of foreign exporter with Non-Injurious Price (NIP) of Indian producers and treating ‘Chlorine’ as co-product / joint product of Caustic So...View More