High Court Rulings

Allows credit under reverse charge mechanism, though no taxable service rendered 

Person not providing any taxable service, but liable to pay service tax on input services under reverse charge mechanism, eligible to CENVAT credit; Such person deemed to be output service provider as...View More

Allows simultaneous customs duty exemption under two notifications, pending final CBEC decision 

Allows simultaneous customs duty exemption under two different notifications for coal imports from Indonesia; Simultaneous duty exemption available pending final CBEC decision which is evaluating the ...View More

Pre-2004, input credit available for scrap generated during manufacturing of exempted goods 

Allows credit on inputs (i.e. plastic granules) proportionate to waste and scrap generated during manufacture of exempted final products (i.e. intravenous fluids); Since waste and scrap liable to duty...View More

Appeal to determine rate of duty lies before SC, not HC 

Any question relating to excise duty rate, falls under exclusion provided in Sec 35G (1) of the Central Excise Act, 1944; Such question to be agitated before SC as per Sec 35L of the Act and not withi...View More

"Parallel Colleges" not commercial training centers, Service tax not attracted 

"Parallel colleges" excluded from 'Commercial Coaching & Training' services in terms of Sec 65(26) & 65(27) of Finance Act & service tax not applicable; Holds such institutions fall under ...View More

Despite alternate remedy, allows writ against violation of natural justice principles 

Rejection of declared value, without complying with mandatory requirement stipulated in Rule 12 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, leads to violation of princ...View More

State levy on rectified spirit imports under garb of regulatory measure unconstitutional 

Quashes levy of fees on import of rectified spirit unfit for human consumption; Holds levy beyond State’s / Board of Revenue’s (BoR) legislative competence / rule making power; In substanc...View More

Date of application, not order relevant for interest on duty refund 

Holds interest on refund of duty available on expiry of 3 months from date of receipt of application and not from the date of passing of order/payment of duty ; Rejects assessee's contention that inte...View More

Allows credit of underground cables for internal communication; Distinguishes SC's Maruti Ruling 

Allows MODVAT credit under Rule 57AA of erstwhile Central Excise Rules, 1944, on underground telephone cables used for communication within factory of manufacturer; Such goods falling under Chapter 85...View More

Allows reversal of CENVAT credit against adjustment of pre-deposit liability 

Allows reversal of CENVAT credit, against discharge of liability towards pre-deposit u/s 35F of Central Excise Act, 1944; Holds Rule 3(1) of CENVAT Credit Rules, 2004 is not a provision which restrict...View More