International Tax Ruling


DGFT must determine refund of TED paid utilising CENVAT credit against ICB supplies

HC sets aside Single Judge orders, directs DGFT to consider assessee’s refund claim for Terminal Excise Duty (TED) paid through CENVAT Credit Account, towards supplies made against International...View More

Absent machinery provisions, assessment proceedings against legal heirs of deceased proprietor unsustainable 

SC quashes Kerala HC Division Bench decision, no assessment proceedings under Central Excises and Salt Act can continue against legal heirs / estate of sole proprietor / manufacturer after his / her d...View More

Abatement available upon suo motu reversal of ineligible Credit; Exempts captive 'jetty' construction

CESTAT allows abatement under Notification No. 1/2006-ST where CENVAT credit on input services reversed along with interest, relies on Allahabad HC judgment in Hello Minerals Water (P) Ltd.; Distingui...View More

'Nizral shampoo' a dandruff medicine, not "toilet preparation", exigible to lower duty 

SC rules in favour of assessee, ‘Nizral Shampoo’ for dandruff cure exigible to lower excise duty rate of 16% as “patent or proprietary medicament” under CETH 3003.10 of Central...View More

Quashes demand; Parties to joint venture not "related persons" absent interest mutuality 

SC quashes excise duty demand on sale of tyres exclusively to promoters under joint venture (JV), absent ‘mutuality of interest’ in terms of erstwhile Sec 4(4)(c) of Central Excise Act; Re...View More

Upholds HC order; Circular clarifying taxability of mutual fund distribution commission, illegal 

SC finds no error in AP HC judgment that quashed CBEC Circular dated November 5, 2003 clarifying that commission received by distributors on mutual fund distribution is exigible to service tax as &ldq...View More

Upholds demand; Mounting water purification and filtration system on job-work constitutes "manufacture" 

SC dismisses assessee’s appeals, assembling / mounting various components of water purification and filtration system (WPFS) on job-work basis, amounts to ‘manufacture’ u/s 2(f) of C...View More

Applies Thermax ratio; Extends CVD exemption on import of Nylon Yarn

SC extends exemption from countervailing duty (CVD) payable on import of Nylon Filament Yarn, in terms of Notification No. 6/2002-CE; Sets aside CEGAT view that when credit under CENVAT Credit Rules i...View More

Cites Art. 14, reads down "arbitrary" Notification creating "discriminatory" classification for excise exemption 

SC upholds HC Division Bench ruling, excise duty exemption on iron & steel scrap obtained by breaking ships, basis rate of customs duty opted per Light Displacement Tonnage (LDT), discriminatory a...View More

Grants refund; Works contract, interior decoration eligible 'input services'; Refers own ruling

CESTAT allows assessee's appeal, holds various services i.e. works contract, civil construction, interior decoration, architect, as eligible 'input services', allows refund thereof as being used for '...View More