International Tax Ruling


Upholds assessee's early hearing application dismissal; CESTAT's cryptic order sans reasons, inconsequential 

HC dismisses assessee's appeal, upholds CESTAT's dismissal of assessee's early hearing application absent merits; Rejects assessee's contention that CESTAT failed to follow Rule 28C of Customs, Excise...View More

Allows importer refund of duty 'borne'; B/E assessment irrelevant; Distinguishes SC ratio 

Delhi HC allows writ petitions against rejection of refund claims filed u/s 27 of Customs Act towards excess CVD paid on import of mobile phones; Holds that rejection of refund on ground that duty was...View More

Condones delay; Excludes time spent in prosecuting appeal before jurisdictionally deficient Court

Bombay HC condones delay in filing appeal, holds that period for which appeal remained pending before jurisdictionally deficient Court excludible for computing statutory period of 180 days prescribed ...View More

LB extends expansive interpretation to "inputs" under CCR 2002; Differs from Maruti Suzuki ratio 

SC Larger Bench answers in affirmative question as to whether definition of term “input” in Rule 2(g) of CENVAT Credit Rules 2002 (CCR 2002) could be understood to include items beyond the...View More

Pre-deposit a procedural condition, violation thereof cannot extinguish statutory appeal right, pre-August 2014 

Right to appeal a statutory right and pre-deposit only a procedural requirement, hence, delay in fulfilling said requirement cannot extinguish substantial right of appeal, distinguishes SC ruling in L...View More

Parties cannot suffer for Counsel's lapse, Recalling dismissal order, allows appeal restoration

CESTAT allows restoration of appeal (ROA), thereby recalling dismissal order of appeal along with stay application, relies upon SC's ruling in Munshilal and Anr., wherein it has been held that, contes...View More

Goods imported for indigenous manufacture not assessable basis 'complete goods' high sea price

CESTAT upholds declared transaction value (TV) in case of related party imports, invoice price of fully assembled pumps with ready to use pump kits imported and sold to third parties on High Sea Sale ...View More

Absent specific provision under Automobile Cess Rules, rejects penalty imposition under Excise law 

HC upholds CESTAT’s findings, absent specific provision for penalty, either under Rule 3 of Automobile Cess Rules, 1984 (Cess Rules) or parental Act, Industries (Development and Regulation) Act,...View More

Adjudicating Authority shall determine whether wood cutting in specific dimension constitutes 'service' / 'manufacture'

Felling, conversion, debarking, collection, stacking, transportation and delivery of pulp wood from captive plantation of paper manufacturer, M/s Mysore Paper Mills, not a simple case of cutting trees...View More

Import Rules inapplicable to tax services connected with business, commerce outside India 

CESTAT allows assessee's appeal, 'business or commerce' appearing in Rule 3(iii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 (Import Rules) not intended to ...View More