International Tax Ruling


Support services received from Biocon bundled as ‘management-consultancy-services’ are eligible input-services; Allows Cenvat-credit 

CESTAT Bangalore allows appeal filed by the Assessee receiving ‘permanent services’ temporarily from Biocon-Limited as part of the business-sale agreement acquiring enzymes and additive bu...View More

Upholds duty demand sans documents to establish maintenance of separate accounts 

CESTAT Allahabad upholds duty demand on finding that “appellant has taken CENVAT credit against the documents in respect of which he claims that no credit was taken”; Assessee cleared good...View More

Quashes order of excise duty that clubs clearances of two units located in same premises 

CESTAT Ahmedabad quashes order of excise duty with interest and penalty on finding that clearances made by another entity having factory unit in the same premises as that of Assessee were wrongly club...View More

Drops penalties on Future Enterprise’s executives for lack of mala-fide in claiming exemption under SAFTA Rules 

CESTAT Kolkata sets aside penalties imposed jointly and severally on the Managing Director, Director, CFO, and Manager (assessees) of the Future Enterprises Ltd (FEL) for want of mala fides on their p...View More

No service tax liability on remuneration paid to whole-time Directors 

CESTAT Hyderabad quashes service tax demand on remuneration paid to whole-time directors on finding that “the Managing Director/whole time director, even if they are promoter, are nothing but em...View More

Drops differential IGST demand on Loco-Tractors import owing to time-barred SCN 

CESTAT Kolkata quashes order demanding differential IGST along with interest and imposing redemption fine and penalty on import of Loco Tractor Lok 2.60, Loco Mover Crab 1500, Battery Shunter, as the ...View More

Upholds Settlement Commission’s order rejecting credit of CVD paid pursuant to DRI investigation 

Delhi HC upholds Settlement Commission’s order rejecting Assessee’s claim of CENVAT credit of Countervailing duty  (CVD) paid on capital goods impor...View More

Allows assessee appeal involving classification of collar band, printed folder on limitation ground 

CESTAT Bangalore allows Assessee's appeal involving classification of goods manufactured by Assessee (Collar Band, Chest Band, printed fabric folder and swatch cards) upon finding demand as barre...View More

Following Northern Operating Systems ratio, affirms demand on assignment of employees by overseas entity 

CESTAT Bangalore upholds demand of service tax and interest on amount paid by Assessee for assignment of employees by Overseas Entity for normal period, however, sets-aside extended period demand and ...View More

Quashes duty-drawback demand citing non-submission of claims during CIRP; Follows Ghanshyam ratio 

Bombay HC (at Goa) quashes the order of Asst. Customs Commissioner demanding the sanctioned duty drawback (DD) u/s 75 alongwith interest u/s 75A of Customs Act for non-submission of e-BRCs a...View More