International Tax Ruling


Upholds duty demand and confiscation for export obligation default under EPCG scheme 

CESTAT Chennai dismisses a bunch of appeals to uphold the customs duty demand along with confiscation of imported goods and penalty, finding that assessee failed to fulfill export obligation under EPC...View More

Upholds refund rejection of Eveready’s promotional pack cell batteries 

CESTAT Allahabad upholds refund rejection on cell batteries on the ground that assessee failed to prove that the burden of excise duty paid by them was not passed on to their customers; Assessee, manu...View More

Directs 12% interest for unreasonable delay in closing assessments & refund of erroneously paid export-duty 

CESTAT Kolkata directs Revenue to grant interest on refund of excess duty paid by Vedanta Ltd. (earlier known as Sesa Goa Ltd./Sesa Sterlite Ltd.)on export of iron-ore due to error is assessment of sh...View More

‘Site-Formation’ preluding ‘Dam Construction’ provided as sub-contractor not exempt; Affirms extended-period invocation 

CESTAT Hyderabad denies exemption to Assessee, being sub-contractor, providing site formation and excavation services to principal contractors involved in execution of construction of dams post negati...View More

Absent specific notification under CST-Act, general exemption under VAT-Law applies to interstate-sale 

Madras HC sets aside revision order that confirmed demand of central sales tax on interstate sales of Gloriosa Superba, finding that same is exempted by virtue of General Notification issued under the...View More

Call Option Fee is in nature of goods, outside service tax ambit 

CESTAT Delhi holds that no service tax can be levied on receipt of ‘Call Option Fee’ as grant of “Call Option” is a transaction in goods and imposition of service tax on goods ...View More

Revenue's appeal disputing goods classification involves duty rate determination, not maintainable 

Bombay HC dismisses Revenue’s appeal filed u/s 130 of Customs Act, 1962, with respect to classification of imported goods (''Windows XPE Embedded” software and “Windows XPE Embedded&...View More

Upholds CESTAT’s order quashing penalty against the Director; Dismisses Revenue’s appeal 

Bombay HC dismisses Revenue’s appeal against CESTAT’s order to quash the penalty imposed upon the Director (Assessee herein) of the appellant-company, holding that “…the order...View More

Refund of unutilized credit not deniable to textile manufacturer availing conditional exemption 

Gujarat HC, in a matter involving refund denial of unutilized CENVAT credit paid on inputs used for manufacturing ‘Texturized yarn’ by invoking Rule 11(3)(ii) of the CCRs, 2004, clarifies ...View More

Remands recovery of duty drawback allowing Assessee to submit response to SCN 

Madras HC remands the matter of recovery of duty drawback upon noting that order was passed without any reply from Assessee and that Assessee claims to have documents to establish the remittance of ex...View More