International Tax Ruling


Citing non-excisable and exempt goods distinction, denies refund for reversed CENVAT credit 

CESTAT Chennai upholds the Commissioner (A)’s order denying refund of CENVAT credit reversed, which was availed for the manufacture of Undenatured Ethyl Alcohol; Concurring with co-ordinate Benc...View More

Without agreement or intent to breach, collecting liquidated damages not taxable as declared service 

CESTAT Delhi holds that in absence of agreement or intention to breach the terms of the agreement, where assessee agreed to be compensated from the breach of contract on part of the contractor for fai...View More

Quashes SCN against Apollo Tyres issued solely basis SAIL’s ‘norms’, adjudication delay 

Kerala HC quashes SCN issued by the Revenue seeking to recover differential excise duty arising due to short-production of MS/TMT Bars and Rods manufactured out of MS Ingots that was arrived based on ...View More

Upholds confiscation of pneumatic tyres imported without mandatory BIS certification; Confirms penalty 

CESTAT Delhi holds goods import of tyres by Assessee (engaged in import and trading on “Stock Lot Tyres” of various makes and sizes including “Off Road Tyres”)&n...View More

Quashes penalty on Firm’s Partner noting unserved SCN, breach of natural-justice principles 

Bombay HC in writ petition assailing personal penalty upon assessee, Partner of a firm in individual capacity, sets-aside order imposing penalty on finding that “If the Show Cause Notice propose...View More

Allows merchant exporter’s duty-drawback claim on export of unlocked/activated mobile phones 

Delhi HC allows a batch of writ petitions, holds that, act of unlocking mobile phones after they are manufactured through insertion of sim-card or ‘air-activation’ or any other process for...View More

Dismisses Revenue’s appeal on classification of animal-feed supplements/concentrates; Cites Board-Circular 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Mumbai that rejected Revenue’s attempt to re-classify ‘animal feed supplements/concentrates’ under CTH 293...View More

Basis board circular clarifying classification of animal supplements/concentrates, rejects revenue’s attempt to re-classify 

CESTAT, Mumbai allows Assessee’s appeal rejecting Revenue’s attempt to re-classify ‘animal supplements/concentrates’ under CTH 2936 as opposed to the appropriate classification...View More

Citing res-judicata, quashes DGFT’s SCN against Essar Shipping’s SFIS license cancellation 

Bombay HC quashes the SCN issued by DGFT seeking to cancel the Served from India Scheme (SFIS) Licenses granted to Essar (engaged in export of shipping services) as same attemp...View More

Wrong invoice address not grounds for denying CENVAT credit 

CESTAT Chandigarh holds that “mentioning of the wrong address in the invoices is an inadvertent error on the part of the service provider and the same cannot be the basis for denial of CENVAT cr...View More