International Tax Ruling


Erection & Commissioning charges not exigible to duty; Applies Thermax ratio 

SC rules in favour of assessee, erection and commissioning charges and other ancillary works not includible in assessable value of final product; Issue squarely covered against Revenue vide apex court...View More

Absent "offer for sale" of Notification, increased tariff value inapplicable; Demand unsustainable

SC concurs with Karnataka HC, differential customs duty demand on import of RBD Palmolein consequent to increase in tariff value, unsustainable; According to HC, for bringing Notification into force a...View More

Cement & packing material sale not integrated, taxable at respective Schedule rates

HC allows assessee’s appeal, sale of cement and HDPE bags/packing material not integrated, but distinct and separate sales liable to be taxed at rates applicable as per relevant entries under Fi...View More

Ignores procedural lapses; Upholds arrest & cash confiscation in duty evasion case

HC dismisses writ petition seeking to set aside the arrest of majority share-holder in manufacturing company and seizure of Rs 45 lakhs cash, pursuant to DGCEI investigation; As per Notification No. 6...View More

Allows credit refund; Management consultancy services to foreign entity qualify as 'export' 

CESTAT allows input service credit refund against investment advisory & management consultancy services provided to foreign entity; Sets aside Commissioner (Appeals) order which rejected the refun...View More

Overrules CESTAT; No retro-taxation of oil drilling rigs charter-hired beyond territorial waters 

HC overrules CESTAT order, charter hire of oil drilling rigs alongwith personnel for operation in Continental Shelf / Exclusive Economic Zone (EEZ) of India, taxable as ‘supply of tangible goods...View More

Malafide intent non-attributable where entire exercise 'revenue neutral'; Demand beyond limitation unsustainable

SC sets aside differential duty demand beyond limitation period w.r.t. goods removed for captive consumption to another factory of assessee, absent mala fide intention attributable thereto; Accepts as...View More

Grants credit refund of Dry Dock fabrication despite Nil rated final product 

CESTAT allows assessee’s appeal, grants refund of unutilised ​CENVAT credit to 100% EOU on inputs, input services and capital goods used for fabrication of Dry Dock, towards ship building...View More

Grants pre-deposit waiver to CHA; Transportation freight prima facie not liable to tax 

CESTAT grants full waiver of pre-deposit and stay against recovery, a licensed ocean transportation intermediary prima facie not liable to service tax on freight collected towards transportation servi...View More

Condemns Revenue's indecisiveness in appointing Advocates to represent; Threatens ex-parte appeal dismissal

HC condemns Commissionerates’ indecisiveness in appointing Advocates in place of outgoing ones, to argue appeals i.r.o. old matters pending for more than 10 years and having serious revenue impl...View More