High Court Rulings

Quashes demand absent valuation exercise by Revenue on equipment supplied by Medall to Franchisee 

Madras HC sets aside Order-in-Original confirming demand of service tax of Rs 11.61 Cr. (approx) against Medall Healthcare Pvt. Ltd.(Assessee) for the period Jan 2016–Jun 2017 in respect of serv...View More

Vehicles suitable for use on public roads, taxable, irrespective of use within restricted area; Reverses refund 

Andhra Pradesh HC sets aside Single Judge judgment that allowed the owner of vehicle (Respondent) refund of tax paid u/s 3 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963, on the premise that ...View More

Grants interest on refund despite pendency of appeal before CESTAT 

Bombay HC (Goa) allows statutory interest of 6% on sanctioned refund with a direction “the revenue to refund interest as computed….sum of amount of Rs.6,65,11,851/- by computing it from d...View More

Dismissing Revenue’s appeal, sustains CENVAT refund to Wipro despite non-taxability of exported IT services 

Karnataka HC dismisses Revenue’s appeals against CESTAT ruling granting refund of CENVAT credit to Wipro Technologies in respect of input services used for export of Information Technology servi...View More

Dismisses appeal over non-compliance with CESTAT pre-deposit order 

Gujarat HC dismisses excise appeal of a 100% EOU (Assessee) for failure to comply with CESTAT’s direction to pre-deposit around Rs. 25 Lakhs as a condition for hearing; Notes that CESTAT, vide o...View More

Sale of Renewable energy certificates tantamount to electrical energy, exempt from VAT 

Madhya Pradesh HC, in writ petition pertaining to classification and tax rate on sale of Renewable Energy Certificates (REC) to local DISCOMs, quashes findings of the Commercial Tax Tribunal conclusio...View More

Upholds CESTAT-ruling which reinforces evidentiary value of CA certificate for credit reversal compliance 

Delhi HC dismisses appeal filed by the Revenue, assailing the CESTAT’s ruling that set aside the service tax demand of Rs. 4.26 crores, on the issue of reversal of CENVAT credit on account of co...View More

Allows filing of appeal on 20% deposit Under Entry-Tax-Act; Declines 10% Relief 

Orissa HC disposes writ petition filed by Assessee challenging rejection of its appeal by the Appellate Authority for non-compliance with mandatory pre-deposit under Section 16(4) of the Odisha Entry ...View More

Directs Release of confiscated-gold on payment of reduced-fine and penalty; Cites binding effect of CESTAT-ruling 

Telangana HC allows writ petition filed by the Assessee seeking compliance with CESTAT, Kolkata ruling, directing release of confiscated gold jewellery upon payment of reduced redemption fine and pena...View More

Duty-rate hitherto crystalizes at the time of filing BoE, ; Upholds exemption to yellow-peas 

Gujarat HC allows writ petition filed by Viterra India Private Ltd (Assessee), challenging the cancellation of multiple Bills of Entry and denial of clearance of imported yellow peas at concessional d...View More