International Tax Ruling


Exemption of few products no bar for credit utilisation against dutiable products 

CESTAT allows input credit utilisation for excise duty payment on dutiable final products, despite some products being exempt by way of CBEC Notification; Credit required to be reversed in terms of Ru...View More

Fertilizers packaging a statutory requirement, amounts to 'manufacture'; Non-taxable as “Packaging Services” 

No service tax applicable on packaging of fertilisers, a statutory requirement in terms of Fertiliser Control Order, 1985 r/w Essential Commodities Act, 1955; Fertiliser cannot be marketed without pac...View More

Ignores 'legislative oversight', permits CVD exemption on SEZ to DTA sale 

Gujarat HC allows writ, no additional customs duty / countervailing duty (CVD) leviable on Domestic Tariff Area (DTA) sale by SEZ unit, where like goods exempt from excise duty vide CBEC notification;...View More

Transportation vessel with anchor-handling feature classifiable as "cargo ship", not "AHTS vessel"

CESTAT upholds importer’s classification of vessel as “Cargo ship” dutiable @ Nil rate under CTH 8901 vis-à-vis Revenue classification under CTH 8904, dutiable @ 9.356% as &ld...View More

Royalty on "right to reproduce" imported plants not includible for valuation purpose 

Royalty on “right to reproduce” imported plant varieties from related foreign supplier not liable to customs duty under Rule 10(1)(c) of Customs Valuation Rules; Rejects Revenue contention...View More

Grants respite to sugar-mills; Exempts captive consumption of molasses for spirit manufacture

CESTAT allows exemption under Notification Nos. 67/95-CE & 3/2005-CE on molasses consumed captively by sugar mills for manufacture of rectified spirit and extra neutral alcohol (ENA), varieties of...View More

Validation of additional tax post March 2003 under Kerala GST Act not unconstitutional

HC rejects legal & constitutional challenge to validation of additional sales tax collected u/s 5D of Kerala General Sales Tax (KGST) Act, during the period April 2003 till date of coming into for...View More

Strikes down Rule 8(3A) refraining credit utilisation for duty payment beyond due date 

Gujarat HC strikes down Rule 8(3A) of Central Excise Rules, 2002 to the extent it required defaulter to make duty payment without utilizing CENVAT credit till payment of outstanding amount, including ...View More

Quality produce must for sugar-mill business; 'MSS' credit towards sugarcane development admissible 

CESTAT allows input credit of Manpower Supply Services (MSS) availed towards sugarcane development activities / cane area survey; Object of such activities to ensure good quality sugarcane produce, he...View More

Upholds MRP valuation for Electrical appliances free distribution under State Govt Scheme 

CESTAT upholds MRP valuation of Electric Fans, Grinders, Mixers supplied to Tamil Nadu Civil Supplies Corporation (TNCSC) for free distribution among families holding Rice Cards, under State Govt Sche...View More