Supreme Court Rulings

No CENVAT credit of goods transportation from factory to buyer's premises post-2008

SC holds that CENVAT credit on GTA service availed for transport of goods from place of removal to buyer’s premises is not admissible to assessee, post amendment to Rule 2(l) of CENVAT Credit Ru...View More

Dismisses Revenue SLP; Upholds transfer of unutilised credit upon shifting of factory 

SC dismisses Revenue SLP, finds no ground to interfere with Madras HC ruling which allowed transfer of unutilized CENVAT credit under Rule 10 of CENVAT Credit Rules upon shifting of assessee's factory...View More

Dismisses appeal challenging denial of 'packaging material' exemption on distinct steel drums 

SC refuses to admit assessee’s appeal challenging order of Mumbai CESTAT which disallowed exemption under Notification No. 184/76-Cus on stainless steel drums, holding that they do not qualify a...View More

Upholds HC's quashing of ITC disallowance to bona-fide purchaser for seller's default

SC dismisses Revenue SLP, refuses to interfere with order of Delhi HC that held Section 9(2)(g) of Delhi VAT Act to the extent it disallows ITC to purchaser due to default of selling dealer in deposit...View More

Affirms SSI exemption ineligibility against clearances under group entity's brand name 

SC finds no merit in assessee’s appeal challenging CESTAT decision which disallowed SSI exemption under Notification No. 8/2000-CE for use of brand name belonging to group entity; Although asses...View More

Dismisses Revenue's appeal; Upholds area-based exemption on re-packing/re-labeling soaps into combo-packs

SC dismisses Revenue’s appeal against CESTAT decision which allowed area-based exemption under Notification No. 50/2003-CE in respect of peripheral activity of banding unit packed soaps; Noting ...View More

Entry-tax set-off restriction where goods not VATable when sold locally, not unconstitutional

SC upholds HC, second proviso to Section 3(2) of Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act 1993 (Entry Tax Act) granting set-off of entry tax paid by the im...View More

'Education Cess' a 'surcharge'; Allows refund to units availing 'area-based' excise exemption

SC allows refund of Education Cess and Secondary & Higher Education Cess (‘Ed. Cesses’) to units located in north-east areas availing area-based excise exemption under Notification No....View More

No legal infirmity in VAT & penalty confirmation against goods transported without transit-pass

SC dismisses assessee’s SLP, finds no legal and valid ground to interfere with Rajasthan HC decision that upheld VAT demand and penalty u/s 78(3) of Rajasthan VAT Act on account of failure to ob...View More

Lease-deed reigns over statutory prescription; Lessee to discharge tax, despite lessor's liability

SC rules on the ‘person liable to pay service tax’ under a lease arrangement between the Govt. (lessee) and lessor; Referring to relevant statutory provisions viz., the Finance Act & S...View More