International Tax Ruling


Dismisses writ against refusal to file Form F sans sufficient cause for delay 

Andhra Pradesh HC dismissed writ petition by dealer noting no justifiable or sufficient cause for the inordinate delay in submission of the declaration forms; HC notes that only after initiation of re...View More

Limitation provision inapplicable to 'interest' refund application post Rule 8(3) invalidation; Processable as simple application 

Punjab & Haryana HC holds that a refund application for additional interest deposited under Rule 8(3) of the Central Excise Rules, 2002, should be treated as a 'simple' refund application, not one...View More

Quashes interest demand following Rajasthan HC declaring Rule 8(3) as ultra vires 

Gujarat HC quashes the demand notices asking from assessee interest on delayed payment of duty at the rate of 2% per month or Rs 1000 per day; whichever is higher, as per Rule 8(3) of the Central Exci...View More

Demand by inclusion of trade discount in transaction value as additional consideration unsustainable 

CESTAT Mumbai quashes the excise duty demand on Mahanagr Gas Ltd (assessee) by inclusion of ‘Trade discounts’ received from bulk purchasers in the transaction value as additional considera...View More

Quashes extended-period demand on Amusement Park, cites assessee’s bona fide belief of exemption 

CESTAT Kolkata quashes demand in the extended period w.r.t running of Amusement Park finding no willful suppression of facts to evade tax, as there was no allegation that the assessee collected servic...View More

Sizing and packaging to make product ‘marketable’, amounts to manufacture; Quashes demand 

CESTAT Kolkata rules that the processes of sizing and packaging of products like Ferro Manganese, FerroSilicoManganese, Hydrochlorofluorocarbons (FeMn/Fe-Si-Mn/HCFC) amount to ‘manufacture&rsquo...View More

Dismisses Revenue's challenge to classification of unflavoured betel nuts

SC dismisses Revenue's SLP against Bombay HC judgment which affirmed the view taken by Customs Authority for Advance Ruling that Betel Nuts (Unflavoured Supari) merits classification under Custom Tari...View More

Physical and Downloaded Software sold by Tally India not ‘Service’; Drops demand 

CESTAT Bangalore drops demand of Service tax on physical and downloaded software imported and sold by Tally-India (Assessee), as the software satisfies all the attributes of being classified as &lsquo...View More

Upholds Assessee's right to cross-examine witnesses during adjudication proceedings; Dismisses Revenue’s appeal 

Telangana HC upholds rights of the Assessee to cross-examine witnesses whose statements were recorded and relied upon in the adjudication proceedings confirming the central excise liability in alleged...View More

Upholds CESTAT’s LB ruling on credit availability on insurance premium paid by Bank to DICGC 

Kerala HC upholds CESTAT Larger Bench ruling that found the South Indian Bank (Assessee) eligible to take CENVAT credit on service tax paid on insurance premium paid to Deposit Insurance & Credit ...View More