International Tax Ruling


MEIS application rejection by JDGFT appealable before ADGFT 

Bombay HC sets-aside rejection order passed by Additional Director General of Foreign Trade (ADGFT) upholding the jurisdiction of the ADGFT under Section 15 of the FTP Act, 1992 to hear appeals agains...View More

Marketing support services by Nokia India to Finland HQ qualifies as 'export’ 

CESTAT Delhi sets aside demand of service tax under ‘Business Auxiliary Services’ (BAS) rendered by Nokia India (Assessee) to overseas counterpart (Nokia Corporation, Finland) on finding t...View More

Trade discounts/incentives given by Tata-Motors to dealers not liable to service-tax 

CESTAT Ahmedabad drops demand of Service Tax imposed on trade discounts and incentives given by Tata-Motors Ltd. (TML) to the Assessee-Dealer classifying the transaction to be a ‘sale’ and...View More

‘Pre-deposit’ a statutory requirement for filing appeal; Dismisses petition seeking waiver 

Bombay HC dismisses petition seeking direction to Commissioner of Customs for accepting Assessee’s appeal against imposition of penalty on gold bars without insisting on a pre-deposit; HC t...View More

Upholds credit entitlement irrespective of manufacturing process once Revenue accepted duty on final product 

Gujarat HC observing that ‘Revenue has accepted the excise duty paid by the assessee on the clearance of final products, irrespective of the fact, whether it amounts to manufactur...View More

Failing to formally accept Assessee’s self-assessment, Revenue cannot undertake re-assessment; Allows revision 

Orissa HC disposes tax revision application in favor of the Assessee by striking down Revenue’s re-assessment u/s 43(1) of the Orissa Value Added Tax Act, 2005 (OVAT-Act), as it stood prior to 2...View More

Quashes proceedings initiated under Customs, Service Tax & GST involving adjudication delay; Abhors ‘lethargy’, ‘indolence’ 

Delhi HC allows a batch of 47 writ petitions involving delay in adjudication by observing that the term “where it is possible to do so” used in these statutes to conclude proceedings withi...View More

SWS not payable when customs duty exempted under MEIS; Disagrees with Madras HC 

Orissa HC allows writ petition of Dalmia Cements, holds that there is no requirement to pay Social Welfare Surcharge (SWS) calculated on customs duty exempted under MEIS scrip; HC explains that o...View More

‘Mere’ SCN-issuance under erstwhile regime not sufficient to disallow credit transition to GST 

Andhra Pradesh HC sets aside order disallowing transition of CENVAT credit on finding that order seeking to disallow CENVAT credit without going into “whether the petitioner was eligible for gra...View More

Allows CENVAT on deposit insurance paid to DICGC; Kerala HC decision "attained finality" 

CESTAT Mumbai allows twin appeals filed by Citizen Credit Co-op Bank (Assessee) permitting CENVAT Credit availment of service tax paid on deposit insurance to ‘Deposit Insurance and Credit Guara...View More