International Tax Ruling


No Narcotics NOC required for importing Inks containing MEK; Quashes confiscation 

CESTAT Delhi holds that NOC from Narcotics Commissioner is not required to import inks and ink consumables containing 35% to 99% Methyl Ethyl Ketone (MEK), a controlled substance, thereby allowing app...View More

Grants refund rejected due to claim filed under analogous refund notification; Allows appeal 

CESTAT Chandigarh grants refund of Rs 3 crores (approx.) after the same was rejected on account of multiple reasons; Rejecting the decision of the Revenue to deny refund to the extent of Rs 1.67 crore...View More

Commission paid to foreign buyers and commission agents not ‘BAS’; Exempt from service-tax 

CESTAT Ahmedabad exempts commission paid by an Indian Assessee to a foreign buyer and agent from payment of service tax; Holds that the commission paid to such buyers or agents will not tantamount to ...View More

Basis Assessee’s own case, drops demand on leasing of oxygen plant equipment being ‘equipment-lease’ 

CESTAT Bangalore allows Praxiar India Ltd (Assessee) appeal holding that its agreement with its customer M/s. Swil Limited for setting up of the oxygen plant is only an equipment lease and not a finan...View More

Royalty payment towards grant of trademark right use, ‘Deemed Sale’, not taxable under service tax 

CESTAT Delhi quashes service tax demand on amount of royalty received by Bajaj Consumer Care Ltd (Assessee) for grant of license in favour of Bajaj Corp Ltd to use its trademark for 99 years; States &...View More

Pre-deposit by ECrL debit before appeal filing, is valid 

CESTAT Mumbai finds pre-deposit of 7.5% of adjudged dues through debit of Electronic Credit Ledger as compliance of section 35F of the Central Excise Act, 1944 that requires deposit of certain percent...View More

Upholding power to recover tax-dues under GST, denies exemption to state-agriculture-body on roof construction 

CESTAT denies exemption to Rajasthan State Agriculture Marketing Body (Assessee) on construction of roads and roof on mandis operated for public purposes; Also, justifies invocation of extended period...View More

Validates credit availed by Dow-Chemicals basis invoices issued by sister unit registered as first-stage-dealer 

CESTAT Chennai allows Cenvat Credit amounting to Rs 6.37 Crores (approx.) availed by Dow Chemicals (Assessee) based on invoices issued by its sister unit situated in Raigad; Revenue had denied credit ...View More

Upholding right to cross-examine, quashes demand imposed basis ‘non-relied’ documents 

Chhattisgarh HC allows Assessee’s appeal recognizing its right to cross-examine its manager whose statement was recorded during the adjudication proceedings based on which demand was confirmed; ...View More

Upholds ADD-levy extension on Indonesian Viscose Fibre export; Condemns 'forum shopping' practice 

Madras HC upholds CESTAT Delhi ruling that dismissed the appeal of an Indonesian company manufacturing ‘Viscose Staple Fibre’ against the final findings of Designated Authority (DA) recomm...View More