International Tax Ruling


Quashes confiscation of areca-nuts basis Research and Development Foundation’s report: Dismisses Revenue's appeal 

Punjab and Haryana HC dismisses Revenue’s appeal challenging the ruling of CESTAT Chandigarh that set aside the order of confiscation of areca nuts imported by the Assessee- firm thereby allowin...View More

'System glitch' no ground for MEIS-benefit denial; Cites 'ease of doing business' 

Bombay HC quashes rejection of amendment of shipping bills done manually, thereby, disentitling Merchandise Exports from India Scheme (MEIS) benefit, cites that, non-alignment of technological system ...View More

Dismisses Revenue’s SLP challenging CENVAT availed on co-generation power-plant before commercial production 

SC dismisses Revenue’s SLP challenging judgment of Chhattisgarh HC that allowed Assessee’s claim of CENVAT credit on capital goods installed for setting up of co-generation captive power p...View More

Dismisses Revenue’s SLP challenging CENVAT availed on co-generational power-plant before commercial production 

SC dismisses Revenue’s SLP challenging judgment of Chhattisgarh HC that allowed Assessee’s claim of CENVAT credit on capital goods installed for setting up of co-generation captive power p...View More

Allows Cenvat-Credit for setting up co-generational power-plant sans commencement of commercial production 

Chhatissgarh HC allows Assessee’s tax appeal challenging the ruling of CESTAT Chhattisgarh, that denied Asseessee’ claim of Cenvat Credit on capital goods utilized for setting up of captiv...View More

Transfer of Goodwill of Business different from Trademark, not taxable as IPR service 

CESTAT Delhi holds that income received as ‘license fee’ by assessee (Remfry & Sagar Consultants/R&S Consultants), fundamentally requiring the continuity of 173 years old practice,...View More

Cannot deny duty-drawback where export proceeds received from third-party under Tripartite-Agreement 

Delhi HC quashes revision order dismissing assessee-exporter’s appeal against recovery of duty-drawback on finding that payments from third parties are through banking channels which is backed b...View More

‘No scope to read down’ tariff-valuation provision; Denies temporary concession for lentils import 

Madras HC dismisses a bunch of writ petitions challenging disentitlement to claim reduced Basic Customs Duty on Lentils(Masur) imports on finding “no order for entry inwards” on the cut-of...View More

Classifies Capacitors, Bare PCB for AC, remote manufacturing under CH 85; Prioritizes specific headings over GIR 

CESTAT Ahmedabad upholds the classification of 15 imported components used for manufacturing of ‘Main PCB of A.C.’ or ‘Remote Control’ under various heading of Chapter 85 such ...View More

Allows manufacturer SSI exemption with clearance value under Rs. 7.5 lakhs, after excluding goods cleared for Govt Scheme 

CESTAT Delhi allows assessee who is manufacturing soya nuts and wheat puff and supplying most of them for Integrated Child Development Scheme (ICDS), to avail SSI exemption under Notifications Nos. 17...View More