Supreme Court Rulings

Upholds taxation of audio-visual coverage of IPL matches under 'programme producer services' 

SC dismisses BCCI appeal, upholds Mumbai CESTAT order that confirmed service tax on reverse charge basis towards audio-visual coverage of Indian Premier League (IPL) matches for and on behalf of BCCI ...View More

Quashes HC order; Battery charger an 'accessory', taxable at general, not concessional rate

SC quashes P&H HC order which granted concessional tax rate to Nokia India (assessee) towards battery chargers sold alongwith cell phones, under Schedule ‘B’ to Punjab VAT Act r/w Rule...View More

Interprets Sec. 35C; Appellant's non-presence no ground for CESTAT to dismiss appeal

SC allows Special Leave Petition (SLP), sets aside Bombay HC order that upheld CESTAT’s dismissal of appeal for want of prosecution before the Forum; Rejects Revenue contention that under Rule 2...View More

Directs appeal before Commissioner, not HC, on CENVAT refund under Industrial Policy 

SC partly allows Hindustan Coca Cola's appeal challenging HC order in respect of recovery of refund already sanctioned under Industrial Policy Resolution, pursuant to Sec 153 of Finance Act, 2003; As ...View More

Upholds Rajasthan HC order treating supply of explosives for mining as 'sales'

SC dismisses assessee’s appeal, upholds Rajasthan HC judgment confirming supply of explosives to contractor for use in mining operations as transaction of ‘sale' u/s Sec 2(38)(ii) of Rajas...View More

Dismisses SLP; Upholds HC decision on scope of Chief Commissioners' Committee's directions 

SC dismisses assessee’s SLP, upholds Delhi HC judgment setting aside Tribunal order on legality of appeal filed u/s 86(2) of Finance Act on Committee of Chief Commissioners’ direction; Del...View More

Allows Revenue appeal; Quashes HC judgment on duty assessment against depot sale 

SC allows Revenue appeal, sets aside Bombay HC judgment quashing excise duty demand on goods viz. tractors sold from depots at higher price than ex-factory gate during 1982-85; Accepts Revenue content...View More

Allows input credit against exempted by-products; Maintenance of separate inventory not required 

CENVAT credit available on inputs used in making exempt by-product (viz. sulphuric acid); Rejects Revenue’s contention that when two final products emerge out of common inputs, one excisable and...View More

Constitution Bench holds supply / installation of elevators as 'works contract', not 'sale'

Supreme Court’s 5-Judge Constitution Bench overrules 3-Judge Bench ruling in Kone Elevators Ltd; Manufacture, supply and installation of lifts constitutes “works contract”, not &ldqu...View More

Dismisses Revenue SLP; Input credit available on scrap from exempted goods pre-2004 

SC dismisses Revenue SLP, finding no substance in the petitions; SLP filed against Allahabad HC judgment allowing input credit proportionate to waste & scrap generated during manufacturing of exem...View More