International Tax Ruling


Rejects Revenue’s valuation adopting cost plus 10% inter-se Assessee and Maruti-Udyog 

CESTAT, Allahabad allows Assessee’s appeal rejecting the valuation method of cost plus 10% adopted by the Revenue demanding differential tax on all transactions of the Assessee extrapolating the...View More

Dismisses Revenue's SLP against HC order quashing SCN pending since 12 years 

SC dismisses Revenue’s SLP against Punjab & Haryana HC’s order that quashed the SCN pending for 12 years since issuance; The SCN was issued by DRI in 2007 alleging misdeclaration of va...View More

Quashes SCN pending for 12 years without any order 

Punjab & Haryana HC quashes SCN pending for 12 years without any order; Notes that issue stands decided in terms of decision in Harkaran Dass Vedpal's case ...View More

Allows Assessee’s appeal claiming exemption on imported components utilized for manufacturing ‘SD-Memory Card 

CESTAT Mumbai grants exemption to Assessee claiming exemption on commodity or parts imported for manufacture of SD-Memory cards on the condition of manufacture in accordance with Customs Rules, 1996, ...View More

Dismisses Revenue’s appeal challenging differential-duty refund on ‘Edible Grade Crude Palm Oil’ 

SC dismisses Revenue’s civil appeal against CESTAT order on refund of differential duly allowed on import of Edible Grade Crude Palm Oil “on the ground of delay as well as on merits”...View More

Dismisses Revenue’s appeal challenging refund of differential duty on ‘Edible Grade Crude Palm Oil’ 

CESTAT dismisses Revenue’s appeal against the refund of differential duty at the higher rate @ 12.5% instead of @ 7.5% to Edible Grade Crude Palm Oil importer (assessee); For manufacture of Refi...View More

Extends service tax exemption to ‘coaching centre’ as ‘accreditation’ by Central, State authority immaterial 

Delhi HC dismisses appeal by Revenue and follows CESTAT Delhi decision in Ashu Exports which held that “training provided by the assessee in this case amounted to vocational training within the ...View More

Partly quashes AA’s order for exceeding jurisdiction by revisiting settled issues on remand 

CESTAT Delhi quashes the Adjudicating Authority's order on remand, ruling that it exceeded its jurisdiction by reconsidering issues already decided in the assessee’s favor and attained finality;...View More

Strictly interprets exemption in Revenue’s favor, upholds SAD refund denial on ‘cashew nuts’ import 

CESTAT Hyderabad upholds the order rejecting refund of Special Additional Duty (SAD) paid by assessee on import of ‘raw cashew nuts’ in shell to manufacture 'cashew kernel' as the descript...View More

Restores Customs Broker License, citing SCN delay and lack of evidence for obligation violations 

CESTAT Hyderabad quashes order revoking the Customs Broker License on account of delay in issuing SCN as well as on account of non-substantiating the grounds for violations of Customs Broker’s o...View More