Supreme Court Rulings

Legal Metrology Act inapplicable to 'mineral water' sale above MRP in hotels/restaurants

SC upholds Single Judge bench view of HC, provisions of Standards of Weights and Measures Act, 1976 (SWM Act, 1976), Standards of Weights and Measures (Enforcement) Act, 1985 (SWM Act, 1985) and ...View More

Allows CENVAT credit on outward transportation from place of removal, before 2008 

SC allows CENVAT credit on outward transportation services availed beyond place of removal, under Rule 2(l) of CENVAT Credit Rules; Having regard to definition of “input service” prior to ...View More

All trade discounts permissible deductions for taxable turnover; Southern Motors' parameters applicable 

SC quashes Karnataka HC judgment, holds that all trade discounts are allowable as permissible deductions for arriving at taxable turnover; Observes that the words “in respect of the sales relati...View More

Quashes HC's wrong reliance on ABB Ltd. ruling; Directs re-consideration of 'GTA' taxability

SC sets aside Karnataka HC judgment for wrongly dismissing Revenue appeal where issued pertained to liability of assessee as “Good Transport Agency” u/s 65(50b) r/w Section 65(105)(zzp) of...View More

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