International Tax Ruling


Allows Assessee’s appeal claiming exemption on imported components utilized for manufacturing ‘SD-Memory Card 

CESTAT Mumbai grants exemption to Assessee claiming exemption on commodity or parts imported for manufacture of SD-Memory cards on the condition of manufacture in accordance with Customs Rules, 1996, ...View More

Dismisses Revenue’s appeal challenging differential-duty refund on ‘Edible Grade Crude Palm Oil’ 

SC dismisses Revenue’s civil appeal against CESTAT order on refund of differential duly allowed on import of Edible Grade Crude Palm Oil “on the ground of delay as well as on merits”...View More

Dismisses Revenue’s appeal challenging refund of differential duty on ‘Edible Grade Crude Palm Oil’ 

CESTAT dismisses Revenue’s appeal against the refund of differential duty at the higher rate @ 12.5% instead of @ 7.5% to Edible Grade Crude Palm Oil importer (assessee); For manufacture of Refi...View More

Extends service tax exemption to ‘coaching centre’ as ‘accreditation’ by Central, State authority immaterial 

Delhi HC dismisses appeal by Revenue and follows CESTAT Delhi decision in Ashu Exports which held that “training provided by the assessee in this case amounted to vocational training within the ...View More

Partly quashes AA’s order for exceeding jurisdiction by revisiting settled issues on remand 

CESTAT Delhi quashes the Adjudicating Authority's order on remand, ruling that it exceeded its jurisdiction by reconsidering issues already decided in the assessee’s favor and attained finality;...View More

Strictly interprets exemption in Revenue’s favor, upholds SAD refund denial on ‘cashew nuts’ import 

CESTAT Hyderabad upholds the order rejecting refund of Special Additional Duty (SAD) paid by assessee on import of ‘raw cashew nuts’ in shell to manufacture 'cashew kernel' as the descript...View More

Restores Customs Broker License, citing SCN delay and lack of evidence for obligation violations 

CESTAT Hyderabad quashes order revoking the Customs Broker License on account of delay in issuing SCN as well as on account of non-substantiating the grounds for violations of Customs Broker’s o...View More

Supplying Motor Tug to Port Trust without effective control, taxable as ‘Supply of Tangible Goods’ 

CESTAT Hyderabad rules that supply of motor tug on hire basis by Port Services provider (assessee) to Murmagao Port Trust, Goa (MPT) would be a service under the category of ‘Supply of Tangible ...View More

Quashes confiscation of Suzuki GSX1400 sans applicability of conditions; Upholds validity of SCN 

CESTAT Hyderabad quashes confiscation of Suzuki GSX1400 bike on finding that provision related to section 111 (d) ‘Confiscation of improperly imported goods’ is inapplicable as the 3 ingre...View More

Quashes demand on salary reimbursement of employees/workers received by manpower service provider 

CESTAT Kolkata sets-aside recovery of service tax on reimbursement expenses of salary, incurred by the Assessee (manpower service provider) on behalf of their Principal towards employees/workers suppl...View More