International Tax Ruling


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

Denies CENVAT credit on Dumpers/Tippers not registered in Assessee's name post June 2010 amendment 

CESTAT Delhi in issue relating to availment of CENVAT credit on Dumpers/Tippers, upholds the demand of CENVAT credit and the interest thereon for the normal period, while setting-aside penalty; Findin...View More

Upholds refund rejection of excess CVD on import of mobile phones 

CESTAT Delhi upholds order rejecting refund claim with respect to excess CVD paid at the time of import of mobile phones in 2014 on the ground of admissibility, bar of unjust enrichment as well as &ls...View More

Appellate Tribunal's order under DST Act, not appealable before CESTAT; Dismisses appeal 

CESTAT Delhi refuses to entertain an appeal against the order of the Appellate Tribunal, Delhi Sales Tax Act, asserting that the same is not an order passed by the Appellate Tribunal under the CST Act...View More

Allows interest on delayed duty drawback from one month after LEO issuance date 

CESTAT Delhi holds that the relevant date for grant of interest on delayed payment of duty drawback is after the expiry of 1 month from the date of issue of ‘let export order’ at rate prov...View More