International Tax Ruling


Preventive Officer, SEZ lacks authority to seize/confiscate goods under Customs Act 

CESTAT Allahabad sets aside confiscation of goods and seizure of vehicles holding that Preventive Officer, Noida SEZ, even if appointed as an officer of Customs, has “no power to detain…g...View More

‘Spent-solvent’ emerging out of bulk-drug manufacturing by Sun Pharma, a mere waste, not by-product 

CESTAT Ahmedabad grants benefit of concessional rate of duty to Sun Pharma (Assessee, being an EOU) under Notification No. 23/2003-CE dated 31.03.2003 on the value of spent solvent, emerging out of ma...View More

Review under Settlement Act invoking VAT Act is ‘wholly without jurisdiction’; Directs refund 

Bombay HC invalidates review orders passed u/s-15 of Settlement Act invoking Section-50 of the MVAT Act, by the Joint Commissioner of State Tax (authority empowered to adjudicate provisions of the Set...View More

Biscuit exported without RSP ineligible for duty-exemption; Quashes rebate reversal in Parle’s favor 

Bombay HC allows Parle’s writ petition against the order of Revisional Authority reversing Commissioner (A) order to allow rebate of excise duty paid on export of biscuits, finds that the whole ...View More

Directs interest payment on SAD amount refunded after 10 years delay: Imposes cost 

Bombay HC grants Dy. Commissioner of Customs (Adjudicating Authority/AA) 2 months time to pay interest @6% p.a. on refund of Special Additional Duty (SAD) that has been sanctioned to assessee after a ...View More

Quashes notices against MRF proposing ITC-reversal on capital goods utilized for inter-state transactions 

Madras HC quashes batch of notices issued against MRF(Assessee) that proposed reversal of ITC on capital goods utilized in the process of manufacturing and selling of goods inter-state, Remarks &ldquo...View More

Copy of judgment handing big win for States to regulate 'industrial alcohol' by 8:1 majority 

SC by 8:1 majority, holds that, State Legislature has the competence to legislate on “industrial alcohol”while deciding the issue whether “intoxicating liquors” in Entry 8 -Lis...View More

Grants concessional customs duty benefit to CISCO on ethernet switches 

CESTAT Mumbai in a bunch of appeals, quashes re-assessment orders denying concessional Basic Customs Duty (BCD) on CISCO “Catalyst 3850 series Ethernet Switches” (goods) imported; Goes by ...View More

Copy of LB-judgment settling split-verdict on taxability of 'Interchange-fees' at Issuing-Bank's hand 

SC (3-Judge bench) upholds the judgment and reasoning of Justice S. Ravindra Bhat while deciding the split verdict on taxability of ‘interchange fees’ received by Issuing Bank from Acquiri...View More

Commission to Director serving as Company employee not taxable under BAS 

CESTAT Ahmedabad drops demand under reverse charge mechanism (RCM) on commission paid to directors given treatment as part of salary as per the books of accounts and TDS deduction status as per 26AS o...View More