International Tax Ruling


Affirms demand u/s 11D where assessee made part-payment of duty disclosed under SVLDRS 

Madras HC, in a matter where assessee’s SVLDRS-1 declaration was accepted, upholds the order confirming excise duty determined u/s 11D of the Central Excise Act, 1944, as assessee only made part...View More

Dismisses Revenue's review in Boeing-India case w.r.t. demand on reimbursements to seconded employees 

SC dismisses Revenue’s review petition against earlier order dismissing its appeal assailing the order of CESTAT Delhi which ruled in favour of Boeing India (Assessee) and dropped the demand of ...View More

Remands matter on the condition of payment of 25% of disputed Service Tax amount

Madras HC allows Assessee to file statutory appeal before the Appellate Authority (Commissioner) on the condition of depositing 25% of the disputed tax amount, thereby quashes the order demanding Serv...View More

Quashes demand on services relating to setting-up of Koldam Hydropower Station on Satluj river 

CESTAT Chandigarh sets aside service tax demand under the head ‘manpower recruitment or supply agency’ service for setting up of Hydro Electric Power Project on finding that supply of manp...View More

SCN unnecessary as Sun Pharma settled duty and interest before its issuance 

CESTAT Chandigarh holds that where the assessee (Sun Pharma Medication Pvt. Ltd) has paid all the duty and interest before the issuance of SCN, the SCN itself should not have been issued; States that ...View More

Electrical parts made as per Railway's design classifiable under CH 86; Follows Westinghouse ruling 

CESTAT Chennai upholds the classification declared by assessee for certain electrical machinery parts and accessories cleared to Railways under Chapter 86 (CETH 86079100) of Central Excise Tariff Act,...View More

Upholds duty demand and confiscation for export obligation default under EPCG scheme 

CESTAT Chennai dismisses a bunch of appeals to uphold the customs duty demand along with confiscation of imported goods and penalty, finding that assessee failed to fulfill export obligation under EPC...View More

Upholds refund rejection of Eveready’s promotional pack cell batteries 

CESTAT Allahabad upholds refund rejection on cell batteries on the ground that assessee failed to prove that the burden of excise duty paid by them was not passed on to their customers; Assessee, manu...View More

Directs 12% interest for unreasonable delay in closing assessments & refund of erroneously paid export-duty 

CESTAT Kolkata directs Revenue to grant interest on refund of excess duty paid by Vedanta Ltd. (earlier known as Sesa Goa Ltd./Sesa Sterlite Ltd.)on export of iron-ore due to error is assessment of sh...View More

‘Site-Formation’ preluding ‘Dam Construction’ provided as sub-contractor not exempt; Affirms extended-period invocation 

CESTAT Hyderabad denies exemption to Assessee, being sub-contractor, providing site formation and excavation services to principal contractors involved in execution of construction of dams post negati...View More