High Court Rulings

Revenue's job not mere 'tax collection'; Restrains coercive recovery pending appeal/stay 

HC quashes Revenue communication demanding Rs. 22.28 Cr credit reversal with interest and penalty within 2 days, pursuant to Adjudication Order dated December 27, 2013; Such communication not only def...View More

Input credit on 'as such' removal, reversible before 5th; Sec. 11AB inapplicable 

Duty on inputs or capital goods removed 'as such' from factory not payable on 'date of removal', in terms of Rule 3(4) of erstwhile CENVAT Credit Rules, 2002 [before substitution vide Notification No....View More

Condones delay in filing objection to SCN due to daughter's marriage 

HC condones delay in filing of objections to Show Cause Notice (SCN) proposing disallowance of Input Tax Credit under Tamil Nadu VAT Act; Accepts assessee’s compelling reason that Deputy Manager...View More

CA's to conduct Special Audit; Rule 5A(2) not ultra vires such audit 

HC upholds validity of Rule 5A(2) of Service Tax Rules requiring production of necessary documents like Trial Balance, IT Audit Report for special audit u/s 72A of Finance Act; Special Audit u/s 72A t...View More

Re-labelling & affixing brand on imported goods, not manufacture 

Activity of re-labelling of name, address and affixing brand name on imported goods not covered by definition of "manufacture" u/s 2(f) of the Central Excise Act, 1944; Rejects Revenue’s content...View More

Cement not 'capital good' for EOU exemption, no relation with manufacture 

Cement used for industrial construction cannot be treated as ‘capital good’ for manufacture of final product, under Notification No. 1/95-CE; Notification exempts excise duty on goods boug...View More

Allows SSI exemption on intermediate goods, Subsequent exclusionary clause not retrospective 

HC upholds CESTAT order, allowing deemed exemption benefit to SSI units on intermediate goods, for computing aggregate value of clearance, under Notification No. 16/97-CE; As per para 3(c) of Notifica...View More

Allows suo moto re-credit of CENVAT credit reversed earlier; Section 11B inapplicable 

HC allows suo-moto re-credit of CENVAT credit reversed earlier, where no refund claim filed u/s 11B of Central Excise Act, 1944 (Act); Present case not a case of refund of duty falling u/s 11B of Act,...View More

Concurs with G.D. Builders ratio; Upholds service tax levy pre-2007 on composite contract  

Delhi HC dismisses writ petition challenging validity of service tax levy on works / composite contracts prior to June 1, 2007; No encroachment by Parliament on exclusive powers of State Legislature, ...View More

Absent speaking order on BoE assessment, Sec 128 appeal not "efficacious alternate remedy" 

HC sets aside ex-parte final assessment of 'Bills of Entry' (BoE), being violative of principles of natural justice; Rejects Revenue’s contention that only Sec 17(5) of Customs Act contemplates ...View More