International Tax Ruling


Basis board circular clarifying classification of animal supplements/concentrates, rejects revenue’s attempt to re-classify 

CESTAT, Mumbai allows Assessee’s appeal rejecting Revenue’s attempt to re-classify ‘animal supplements/concentrates’ under CTH 2936 as opposed to the appropriate classification...View More

Citing res-judicata, quashes DGFT’s SCN against Essar Shipping’s SFIS license cancellation 

Bombay HC quashes the SCN issued by DGFT seeking to cancel the Served from India Scheme (SFIS) Licenses granted to Essar (engaged in export of shipping services) as same attemp...View More

Wrong invoice address not grounds for denying CENVAT credit 

CESTAT Chandigarh holds that “mentioning of the wrong address in the invoices is an inadvertent error on the part of the service provider and the same cannot be the basis for denial of CENVAT cr...View More

CHA’s reimbursable expenses not taxable, follows SC's judgment in Intercontinental Consultants 

CESTAT Chennai allows assessee's appeal, quashing service tax demand on reimbursable expenses incurred by a Customs House Agent (CHA) in light of SC decision in Intercontinental Consultants and Techno...View More

No need for pre-show cause notice consultation where assessee does not cooperate; Affirms demand order 

CESTAT Delhi holds that once the assessee chose not to cooperate with the Department, the question of providing the pre-show cause notice consultation does not arise; Upholding the demand, alongwith p...View More

Tobacco manufacturer’s not liable to pay differential duty on idle packing machines 

CESTAT Kolkata quashes demand of differential excise duty on assessee, a manufacturer of zarda-scented tobacco, on the basis of increased duty rate during the time assessee’s packing machines (i...View More

Allows CENVAT credit on bought-out items supplied by Maruti Suzuki along with vehicles 

CESTAT Chandigarh upholds Commissioner’s finding that bought out items supplied by Maruti Suzuki (Assessee) are parts or accessories on which credit is admissible; SCN was issued denying CENVAT ...View More

CA certificate an “authentic piece of evidence”; Allows refund of duty paid ‘under protest’ 

CESTAT Delhi allows the refund claim of the amount deposited “under protest” during the pendency of the adjudication proceedings and investigation; Rejects refund rejection by Dept. on the...View More

Mandate to submit declaration Forms under PSI, 1993 ‘prospective'; Quashes revision notices 

SC upholds Bombay HC judgment, states that the requirement to submit Form ‘C’ and ‘D’ u/s 8(4) of the Central Sales Tax Act, 1956 in order for assessee to claim exemption under...View More

Dismisses Revenue’s appeal seeking re-classification of ‘inflatable party items’ 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT that rejected Revenue’s attempt to re-classify ‘inflatable-party-items’ under CTH 9503 00 90 as opposed to ...View More