High Court Rulings


Upholds ONCG's service tax credit; 'Input services' defined in broad manner 

HC allows Cenvat Credit to ONGC on input services used to obtain crude oil at Mumbai Offshore and which is utilised in manufacture of dutiable goods at Uran plant; Use of words “directly or indi...View More

Appeal barred if CESTAT order deals with valuation / tax rate

HC rejects Revenue's service tax appeal against CESTAT order in Bharti Airtel Ltd; “Nature of CESTAT's order” determines maintainability of appeal before HC;  Even though ap...View More

Tribunal not bound to address grounds not argued in written/oral submissions

CESTAT not bound to consider grounds of appeal that are not addressed in written submissions or during oral arguments; Pressing on grounds of challenge before Tribunal is a matter of exercise of profe...View More

Compounding order not mere 'administrative order', Appealable before Tribunal

Upholds CESTAT's admission of appeal against Chief Commissioner's order for compounding offence; Rejects Revenue's claim that order compounding offence is merely an 'administrative orde...View More

Comes down heavily on coercive recovery, says L&T ruling binding

Larsen & Toubro ruling on CBEC Circular 1/2013 binding on all Commissioners of Central Excise, Service Tax and Customs; Directs authorities within Maharashtra to issue directions to ensure L&T...View More

Customs authorities bound by EOU extension despite shortfall in exports

Customs Authorities can't take penal action against 100% EOU for non-fulfilment of export obligations before expiry of extended period of Letter of Permission (LoP) issued by Developmen...View More

Allows service tax rebate on BPO exports, accepts " impossibility of compliance " argument

Filing declaration of input services "actually required", before exporting services, impossible in BPO/Call Center business; Requirements prescribed in Notification No.12/2005 of filing declaration be...View More

After 3 High Courts, Karnataka HC too stays CBEC Circular on recovery

Karnataka HC stays recovery of demand following CBEC's January 2013 circular until disposal of stay application by CESTAT; ITC Limited challenged validity of the circular citing it as b...View More