Supreme Court Rulings
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 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 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 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 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 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 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 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 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 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
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