International Tax Ruling


Upholds credit disallowance towards re-transportation by auto-parts dealer, difference in amount received from Insurance Co. 

CESTAT Delhi dismisses Assessee’s appeal in issue relating to reversal of CENVAT Credit in respect of service tax charged by the transporter (GTA) to re-transport the vehicles from depot to fact...View More

Rules on classification of imported 'aircraft engine stand'; Drops 'differential duty' demand 

CESTAT Delhi holds that an aircraft engine stand imported by a scheduled airline operator, being a composite machine, has to be classified basis the component that gives the essential character to it,...View More

Administrative expense allocation by Standard Chartered Bank's HO to Indian Branch not BSS 

CESTAT Mumbai drops demand against the Indian branch offices of the Standard Chartered Bank (SCB/Assessee) on funds received from the head office (HO) situated in UK allotted towards executive and gen...View More

Allows refund of entry-tax in respect of vehicles sold to Military Canteen Stores Dept. 

Madras HC holds Assessee entitled for refund of excess entry tax paid at the time of importation of vehicles in the State of Tamil Nadu which was sold to Military Canteen Stores Department (CSD); ...View More

Dismisses appeal challenging imposition of penalty on senior functionaries of Assessee-company for clandestine removal 

Gujarat HC dismisses civil appeal filed by the senior functionaries of Assessee- company under Rule- 26 of the Central Excise Rules, 2002 for clandestine removal of goods; Upholds ruling of CESTAT, Ah...View More

Quashes seizure memo sans ‘reasons’ but adjudication of notice to continue 

Patna HC quashes seizure memo issued by Customs Authorities on finding non-compliance with ‘reason to believe’ mandate but sustains Show Cause Notice; From the seizure memo infers that&nbs...View More

Sale of goods imported and stored in FTWZ not taxable 

Madras HC sets-aside demand on sale of tin and mercury imported and stored in FTWZ unit treating the same as ‘sale in the course of import’ not exigible to Central Sales Tax (CST) and Valu...View More

Deems reversal of CENVAT credit in TRAN-1 as compliance of Notification for claiming refund 

CESTAT Delhi holds that assessee reversing the CENVAT credit in Tran-1 after initially transferring it, will be considered as a valid reversal for fulfilling the condition under para 2(h) of Notificat...View More

Refusing to classify ‘hiring-of-reach-stackers’ as ‘cargo-handling-services’, quashes demand; Remands export-cargo issue 

CESTAT Delhi allows assessee’s appeal, refuses to confirm service tax demand on hiring of reach stackers to Container-Corporation (CONCOR) by classifying the same as ‘cargo-handling-servic...View More

Delay in submitting documents for finalization of assessment ‘procedural’ 

CESTAT Kolkata sets aside enhanced penalty on finding that non-submission of documents required for finalisation of provisional assessment is because of various appeals pending before the Tribunals an...View More