International Tax Ruling


HDFC Bank eligible to credit on DICGC insurance service, brokerage for underwriting G-Sec 

CESTAT Mumbai allows HDFC Bank’s appeal, ruling that insurance premium paid to Deposit Insurance Credit Guarantee Corporation [DICGC] and commission/brokerage paid to brokers for underwriting Go...View More

Copy of SC judgment in Canon review petition on ‘proper officer’ controversy 

Copy of SC judgment in Canon review petition on ‘proper officer’ controversy ...View More

For pre-July, 2009 work-contract, no demand by including free materials in assessable value 

CESTAT Kolkata quashes the demand for service tax on the inclusion of free supplied materials in the assessable value, observing that since the works contract and invoices were raised before July 7, 2...View More

Test report of unequipped Customs lab for classifying ‘Calcite Powder’ as ‘Calcium Carbonate’ unacceptable 

CESTAT Ahmedabad rejects Revenue’s classification of Assessee’s imported ‘calcite powder’ as ‘calcium carbonate’ under CTH 28365000, noting that the classification ...View More

Service tax already paid by supplier cannot be recovered from recipient 

CESTAT Ahmedabad rules that service tax cannot be recovered twice on the same service upon which the service provider has already discharged the tax, even when the same was statutorily due from the se...View More

Classifying ‘Propylene' needs purity level, contending classification determination per SC's guidelines; Remands matter 

CESTAT Mumbai allows BPCL’s ( Assessee) appeal regarding the classification of 'Propylene (propene)' produced during the distillation of crude petroleum, by way of remanding the matter to origin...View More

Dismisses Huawei’s writ challenging SCN denying exemption benefits after BoE reassessment 

Madras HC dismisses writ petition filed by Huawei (Assessee) challenging the SCN issued u/s 28 of Customs Act proposing to recover differential tax arising due to erroneously claimed exemptions under ...View More

Allows Pepsico’s writ petition seeking waiver of interest basis revision applications grating reliefs 

Rajasthan HC allows Pepsico’s (Assessee) writ petition seeking waiver of interest for the period 2006-2007 and 2007-2008 based on the order passed by the HC in Assessee’s own revision appl...View More

Grants refund to Nokia accepting CA certificate; Sets-aside order directing deposit in CWF 

CESTAT Delhi sets aside order directing Nokia (Assessee) to deposit sanctioned refund into consumer welfare fund (CWF) u/s-27 of Customs Act on the premise that, the incidence of duty has been passed ...View More

Disallows EOU's iron ore wastage as ‘handling losses' sans SION norms from Development Commissioner, DGFT 

CESTAT Bangalore upholds the demand of excise duty on 100% EOU’s unexplained shortages/waste of iron ore on grounds that neither the Development Commissioner nor the DGFT have fixed any SION nor...View More