International Tax Ruling


CENVAT-credit distribution by ISD to Hindustan Coca-Cola’s manufacturing-unit valid; Denial basis ‘nexus’ invalid 

CESTAT Mumbai holds that CENVAT credit distributed by Input Service Distributor cannot be denied to a manufacturing unit for lack of ‘nexus’ of input service with output; Assessee is a man...View More

Interest applies to IGST payable on imports at rate applicable u/s 50 of CGST Act: Remits matter 

CESTAT Delhi upholds levy of interest on IGST paid on imported goods with delay and states “whatever rate of tax and interest apply to IGST in the course of inter-state trade also apply to suppl...View More

Quashes differential duty order passed ignoring settled classification of Seaweed Extract; Remands matter 

Bombay HC quashes the order demanding differential duty of around Rs. 38.91 Crores on Acadian Seaplants Soluble Seaweed Extracts Powder (Seaweed Extract), holding that the classification under CTH 121...View More

Smart tables, Display counters sold to Samsung not 'IT products', Upholds demand, penalty 

Himachal Pradesh HC holds that smart tables, table top cubes, leaflet holders, spec card holders with print, glass counters with product base, experience counters, SIS black walls with translates, sig...View More

Quashes CESTAT order backing importers against DRI’s SCN citing Canon review verdict; Remands matter 

SC sets aside the common order passed by CESTAT, which allowed importers' (assesses) appeals against SCN issued by DRI by following the Canon India decision, observing that the “decision relied ...View More

Exempts import of Clear Float Glass classifiable under CTH 70051090 

CESTAT Chennai rules that Clear Float Glass is classifiable under CTH 70051090 and thus eligible for exemption of the benefit of the Notification No. 46/2011-Cus dated June 01, 2011; Relies on Kolkata...View More

Directs compensatory interest payment on entry-tax demand since Assessee not Applicant in SLP before SC 

Orissa HC directs Assessee to deposit interest at 9% on entry tax demand from return-filing date till SC judgment upholding the constitutional validity of the Entry Tax Act; SC directed the parti...View More

Dismisses Revenue's appeal disputing exemption extended to sub-contractor's supply of goods under ICB 

SC dismisses Revenue’s civil appeal for inordinate delay of 309 days, which was against the CESTAT Chennai ruling wherein the sub-contractor (JSW Steel Ltd/assessee) also was found eligible to a...View More

Sub-contractor of main contractor who participated in International Competitive Bidding eligible for excise exemption 

CESTAT Chennai holds that sub-contractor supplying the goods to main contractor,who participated in the International Competitive Bidding, is also eligible for central excise duty exemption under Noti...View More

By 2:1 majority, upholds penalty on re-import of expired medicines through unauthorized port 

CESTAT Ahmedabad, by a 2:1 majority, upholds penalty on Genom Biotech Pvt. Ltd. (assessee) for attempting to re-import of expired medicines through an unauthorized Port (Pipavav Port); The Member-Judi...View More