International Tax Ruling


Allows refund to Power Sector SEZ-developer, despite surplus power transmission to DTA 

CESTAT allows refund of input services received by Developer to set up Power Sector Specific SEZ, despite transmission of surplus power to Domestic Tariff Area (DTA); Rejects Revenue’s argument ...View More

Damaged goods cleared from SEZ to DTA assessable basis 'local auction' price

CESTAT allows assessee's appeal, accepts local auction price of damaged goods cleared from SEZ to DTA as assessment value, sold in association with Insurance Company for realising salvage value; Obser...View More

Upholds CHA license cancellation, leniency unwarranted where statutory Regulations flagrantly violated 

SC sets aside HC order, upholds Commissioner’s order cancelling Customs House Agent (CHA) license in terms of CHA Licensing Regulations, 2004 (CHALR) on ground of misuse, amountin...View More

Time for assessment not extendable after limitation period expiry, Karnataka HC ratio relied

SC dismisses Revenue appeal, upholds HC findings that power to extend time for assessment cannot be exercised once limitation period prescribed u/s 10(11) of Punjab General Sales Tax Act, 1948, expire...View More

Upholds 16% tax on 'Survey instruments', in lieu of 3%; Quashes penalty absent mens rea 

SC upholds Madras HC order, “survey instruments” classifiable under Entry 14, Part F of Schedule I to Tamil Nadu General Sales Tax Act attracting tax @ 16%, not under Entry 50 of Part B, t...View More

Enforcement Officer's default assessment order lacks jurisdiction, Commissioner cannot delegate said power

HC allows writ, default assessment orders of tax, interest and penalty passed by Enforcement Officer (AVATO Enf-I) without jurisdiction, Special Commissioner only authorised undertaking of audit, inve...View More

Bharti Airtel ratio constitutes 'binding law'; Credit unavailable to telecom infrastructure companies 

CESTAT Larger Bench rules on tax credit availability to telecom infrastructure companies, rules that Bombay HC judgments in Bharti Airtel Ltd. and Vodafone India Ltd., holding a view that towers and s...View More

Delayed refund interest payable from expiry of 3 months from application receipt

Interest u/s 11BB of Central Excise Act, 1944 on delayed refund, payable on expiry of 3 months from date of receipt of application, relies upon SC ruling in Ranbaxy Laboratories Ltd.; Rejects Revenue'...View More

Tribunal's conclusive order not rectifiable basis subsequent differing view of higher forum 

HC dismisses Revenue's appeal, a decision which has attained finality cannot be upset merely on the ground that, subsequently higher forum took a different view; Rejects Revenue's contention that post...View More

Admonishes Revenue's approach in pursuing Court matters; Refuses to condone 422 days' appeal delay 

HC refuses to condone 422 days’ delay on Revenue’s part and consequently, its attempt to restore central excise appeal to Court’s Registry; Comes down heavily on Revenue / Govt. offi...View More