International Tax Ruling


Grants SAD refund; Invoice endorsement not required for sale to unregistered buyer 

CESTAT grants 4% SAD refund against sale of imported stainless steel under Notification No. 102/2007; Sale to buyer not registered under Central Excise amounts to fulfilment of ‘credit non-avail...View More

EOU status determination / dutiability interconnected to rate determination; Appeal before HC not maintainable 

HC rejects maintainability of Revenue appeal relating to determination of duty payable on stock during debonding of EOU; Determination of assessee’s status as EOU / DTA and consequent determinat...View More

Follows Delhi HC ratio; No service tax leviable on Flying Training Institute

HC upholds Tribunal order, no service tax on institutes providing training for ‘Commercial Pilot License’ and ‘Basic Aircraft Maintenance Engineering License' with Completion Certifi...View More

Dismisses writ; Excise duty payment prior to export mandatory to avail rebate 

HC dismisses writ, excise duty payment prior to export of goods must to avail rebate under Rule 18 of Central Excise Rules; Interprets Rule 18 r/w Notification No. 19/2004-CE (NT), duty rebate not unc...View More

Stay orders must be adjudicated with reasons, Appellate authority's order set aside 

HC sets aside Appellate Authority’s order directing pre-deposit absent any reason accorded for such direction; Requirement of giving reasons to support conditional stay order accords with concep...View More

State seed certification agency's activities not statutory function, liable to service tax 

Fees charged for certification of seeds produced as per Seeds Act / Rules, liable to service tax under ‘Technical Inspection and Certification Service’; Rejects assessee (a State Seed Cert...View More

'Onshore Terminal' for gas extraction not 'Transport Terminal'; Construction service exclusion unavailable 

“Onshore terminals” for gas transportation not ‘transport terminal’ falling within exclusionary clause of “Commercial and Industrial Construction Service” u/s 65(25...View More

Grants Project Import benefit to JNPT; Sponsoring Authority letter inapplicable pre-March 1992 

CESTAT grants Project Import benefit to JNPT (formerly known as Nhava Sheva Port Trust / NSPT) for “NSPT Port Project” in 1988-90; Demand of differential customs duty, redemption fine &...View More

Follows jurisdictional HC ruling to deny credit of services in residential colony 

CESTAT denies input credit of services utilised / received in residential colony of employees located outside factory; Follows jurisdictional Bombay HC's decision in Manikgarh Cement to hold that serv...View More

Interprets Rule 7; Only assessee, not Revenue can seek provisional assessment 

CESTAT dismisses Revenue appeal, upholds Commissioner (Appeals) order quashing suo moto direction of Revenue for provisional assessment; Interprets Rule 7 of Central Excise Rules, only assessee can se...View More