International Tax Ruling


Absent specific notification under CST-Act, general exemption under VAT-Law applies to interstate-sale 

Madras HC sets aside revision order that confirmed demand of central sales tax on interstate sales of Gloriosa Superba, finding that same is exempted by virtue of General Notification issued under the...View More

Call Option Fee is in nature of goods, outside service tax ambit 

CESTAT Delhi holds that no service tax can be levied on receipt of ‘Call Option Fee’ as grant of “Call Option” is a transaction in goods and imposition of service tax on goods ...View More

Revenue's appeal disputing goods classification involves duty rate determination, not maintainable 

Bombay HC dismisses Revenue’s appeal filed u/s 130 of Customs Act, 1962, with respect to classification of imported goods (''Windows XPE Embedded” software and “Windows XPE Embedded&...View More

Upholds CESTAT’s order quashing penalty against the Director; Dismisses Revenue’s appeal 

Bombay HC dismisses Revenue’s appeal against CESTAT’s order to quash the penalty imposed upon the Director (Assessee herein) of the appellant-company, holding that “…the order...View More

Refund of unutilized credit not deniable to textile manufacturer availing conditional exemption 

Gujarat HC, in a matter involving refund denial of unutilized CENVAT credit paid on inputs used for manufacturing ‘Texturized yarn’ by invoking Rule 11(3)(ii) of the CCRs, 2004, clarifies ...View More

Remands recovery of duty drawback allowing Assessee to submit response to SCN 

Madras HC remands the matter of recovery of duty drawback upon noting that order was passed without any reply from Assessee and that Assessee claims to have documents to establish the remittance of ex...View More

Dismisses Revenue’s appeal against exemption on nutritional-food-product supplied under Govt's scheme 

SC dismisses Revenue’s appeal against CESTAT ruling granting excise duty exemption to manufacture and supply of “Blend of Critical Processed Materials” (BCPM), a nutritional food pro...View More

Amount paid by Mining lease holder to ‘Governmental authorities’ for ‘environmental rehabilitation’ taxable 

CESTAT Delhi, citing ‘The Polluter Pays’ principle from Rio Declaration on Environment and Development, holds that the amount paid by J K Lakshmi Cements (assessee) towards District Minera...View More

Interest on amount refunded after Tribunal quashed demand payable from payment date 

CESTAT Delhi holds that interest on refund sanctioned pursuant to Tribunal’s ruling in assessee’s favour and against which SC has dismissed revenue’s appeal, is payable from the date...View More

Raps Refund Sanctioning Authority for making assessee suffer ‘irregular’ adjudication-process after Tribunal’s favourable order 

CESTAT Mumbai directs the revenue to refund the amount consequent upon CESTAT’s favourable order alongwith interest after the same was refused by the Refund Sanctioning Autho...View More