International Tax Ruling


Refuses to intervene with anti-dumping duty discontinuation on 'Pentaerythritol' imports from Sweden 

CESTAT rejects domestic industry’s appeal u/s 9C of Customs Tariff Act, finds no reason to intervene with Designated Authority’s Final Findings to discontinue anti-dumping duty levied on i...View More

Company merger a 'sufficient cause' for belated filing of statutory declaration forms 

HC allows assessee’s revision application, delay in filing statutory declaration forms consequent to company merger a 'sufficient cause' for not producing said forms on time, under Rule 12(7) of...View More

'Space shortage' an "exceptional circumstance", allows duty-free finished goods storage outside factory 

CESTAT allows extension of permission for final goods storage outside factory premises without duty, where assessee demonstrated “exceptional circumstances” w.r.t. 'nature of goods' and 's...View More

Third Member follows LB ruling; Works contract divisible pre-2007; Invokes extended limitation

Third Member of CESTAT rules in Revenue’s favour, composite works contract can be vivisected even prior to June 1, 2007 & service portion discernible therein can be subjected to service tax ...View More

Disallows SSI exemption on joint use of third party brand name, logo 

CESTAT disallows SSI exemption on manufacture of mixer-grinders under third party brand name and logo, in terms of Notification No. 8/2003-CE; Rejects assessee’s contention that brand name joint...View More

Input credit irreversible upon finished goods exemption, pre-March 2007; Applies TAFE ratio 

CESTAT allows CENVAT credit on inputs lying in stock when finished products, viz. computers became exempt, prior to March 2007; Rule 11(3) of CENVAT Credit Rules providing for reversal of credit on go...View More

TR-6 challan valid document for availing CVD credit; Distinguishes Gujarat HC ruling 

TR-6 challan a valid document for availing credit of additional customs duty / countervailing duty (CVD) paid on jumbo rolls of cinematographic film purchased through Customs auction; During relevant ...View More

Free recharge vouchers distributed to dealers as SIM cards sale commission, non-taxable

No service tax payable on recharge vouchers distributed free of cost to dealers as commission for sale of pre-paid SIM cards by them; During the period April 2003 to September 2006, Explanation to Sec...View More

Appeal dismissal by CESTAT for want of prosecution, untenable; Applies SC ratio 

HC quashes CESTAT order which dismissed assessee's appeal for want of prosecution, holds CESTAT has no power to dismiss appeal without adjudication on merits; Observes, opportunity ought to have been ...View More

Allows credit on pipes / valves used in 'pipeline laying' towards "gas transportation service" 

Provider of ‘transport of gas through pipeline service’ eligible to avail & utilise ‘capital goods’ credit of duty paid on pipes and valves procured from manufacturer, unde...View More