International Tax Ruling


Service tax for pre-negative list period cannot be demanded without classifying service 

CESTAT Delhi holds that service tax cannot be demanded for the pre-negative list period without classifying the service; Quashing the demand on services of construction of road by assessee as a sub-co...View More

Search Lights, irrespective of light source, classifiable under CTH 9405; Upholds demand 

CESTAT Delhi upholds revenue’s re-classification of “Search Lights” under CTH 9405, affirming that assessee has misclassified the goods under CTH 8511090, thereby confirming the dema...View More

Rules on classification of sub-assembly for door handle, solely and principally designed for motor vehicles 

CESTAT Delhi rules in favour of Revenue on classification of sub-assembly for door handles, solely and principally designed for motor vehicles and having no other usage; Assessee is engaged in manufac...View More

‘No error’ by CESTAT in holding Surcharge, Cess inapplicable to Reliance’s SEZ unit 

SC dismisses appeals by Revenue challenging order of CESTAT Ahmedabad which ordered for refund of Special Additional Excise Duty (SAED/Surcharge) and Additional Excise Duty (AED/Cess) paid by Special ...View More

Upholds State's power to tax transfer of 'right-to-use' STBs; Dismisses revision petitions 

Karnataka HC dismisses a batch of revision petitions against ruling passed by Karnataka Appellate Tribunal (at Bengaluru) which held that transfer of the ‘right to use’ Set Top Boxes (STBs...View More

Surcharge, Cess charges on SEZ unit refundable, ‘exclusion’ from ‘independent’ levies applies 

CESTAT Ahmedabad directs to refund amount with interest towards duties viz. Special Additional Excise Duty (SAED/Surcharge) and Additional Excise Duty (AED/Cess) paid by Special Economic Zon...View More

Refund-denial to closed-unit of duty paid under-protest utilising credit challenged before SC 

SC issues notice in Assessee's appeal seeking refund in 'cash' of duty paid 'under protest' during the course of investigation by way of utilising the credit which was restored back in the closed unit...View More

Upholds ruling denying refund of unutilized Cenvat Credit on account of closure of unit 

Bombay HC upholds ruling of CESTAT, Mumbai denying refund of unutilized Cenvat credit in case claimed by the Assessee subsequent to the closure of its manufacturing unit; Referring to the operative po...View More

Directs release of Lactulose allowing partial exemption; Considers past favourable order 

Bombay HC extends partial exemption on 'Lactulose Solution USP/Lactulose Concentrate USP' (which is in the nature of life saving drugs) under Sr.No. 166 (A) of the Notification No.50/2017-Customs, dat...View More

Dismisses Revenue's appeal in MEIS-benefit denial/re-classification by customs despite DGFT's approval 

SC dismisses Revenue’s appeal against CESTAT-order rejecting re-classification of goods ('Lamda Cyhalothrin Technical') imported by assessee and cancellation of MEIS-scrips by customs autho...View More