International Tax Ruling


Time-barred assessment cannot be re-opened based on CAG audit objections; Allows petitions 

Kerala HC holds that “where the completion of an assessment under the KVAT Act has become time barred by virtue of the limitation provisions under Section 25(1) of the KVAT Act, the Revenue cann...View More

Quashes seizure, confiscation of footwear noticing ‘unexplained inaction’ for over 11 years 

Delhi HC in a batch of writ petitions impugning Show Cause Notices (SCNs) proposing to confiscate footwear, quashes confiscation on finding that “Respondents…have not given any explanatio...View More

Quashes seizure, confiscation of footwear noticing ‘unexplained inaction’ for over 11 years 

Delhi HC in a batch of writ petitions impugning Show Cause Notices (SCNs) proposing to confiscate footwear, quashes confiscation on finding that “Respondents…have not given any explanatio...View More

CENVAT-credit on LPG-bottling eligible; Embarks on effect of Rule repeal 

CESTAT Chennai remands the matter back to jurisdictional adjudicating authority for de novo adjudication proceedings to “determine the extent to which the cenvat credit has been taken on the ser...View More

Allows refund of unutilized CENVAT -credit disclosed in the revised ST-3 returns for subsequent period 

CESTAT Allahabad allows refund claimed by the Assessee in respect of unutilized CENVAT credit that was availed beyond the due date prescribed for filing revised ST-3 returns; Taking strength ruling in...View More

‘Quilt Panels’ emerging during rubberized coir sheets manufacturing, not ‘manufacturing’ 

CESTAT Bangalore rules that ‘quilt panels’ manufactured and captively consumed in the production of rubberized coir mattresses are not independently marketable and hence not excisable; Hol...View More

Customs officer not empowered to modify FOB value of goods, sets-aside 'export incentive' re-computation 

CESTAT Delhi allows exporter’s appeal in dispute pertaining recomputation of incentives availed in the form of duty drawback, MEIS and ROSL; Dept. sought re-determination of FOB values alleging ...View More

Partnership firm receiving GTA services not liable under reverse charge if supplier pays tax 

CESTAT Ahmedabad quashes service tax liability on GTA services received by a partnership firm (assessee) observing that if service tax required legally to be paid by the recipient under Reverse Charge...View More

Delayed payment charges collected by stock-broker a penal measure, not liable to service-tax 

CESTAT Delhi quashes demand on delayed payment charges (DPC) received by stock broker towards extending credit facilities, stating that “nature of amount of such DPCs is nothing beyond a penal c...View More

Non-registration, non-return filing, or ignoring summons alone don’t prove tax evasion intent 

CESTAT Chandigarh holds that despite assessee not registering itself, not filing returns, not appearing on summons, they do not in themselves display a deliberate act of suppression with an intent to ...View More