High Court Rulings


Allows CENVAT credit on ‘inputs’ used for structural support for pre 2009 years

Allahabad HC dismisses Revenue’s appeal, confirms CESTAT order allowing CENVAT credit for year 2004-05 and 2005-06, with respect to duty paid on goods used as structural support to capital goods...View More

Transfer of 'Cinematograph film' exhibition rights to TV-channels, not 'IPR' service

HC allows batch of writ petitions filed by producers/purchasers of cinematograph films, holds that assignment of part copyright in cinematograph films to television channels is not taxable under &lsqu...View More

Settlement Commission justified in setting aside extended period demand sans duty-evasion intent 

HC dismisses Revenue’s writ, finds no infirmity in Settlement Commission’s order quashing invocation of extended period under Section 11 A of Central Excise Act demanding differential duly...View More

Follows SC ratio, directs refund of Education Cess to unit located in Northeast

HC directs Revenue to refund Education Cess as well as Secondary & Higher Education Cess collected along with excise duty, to the assessee enjoying area-based exemption under Notification No. 20/2...View More

Allows CVD, service-tax credit set-off against 'deemed manufacture' liability, relies upon SC ratio

HC sets aside Settlement Commission’s order, allows adjustment of CVD paid on imported tiles and CENVAT credit of service tax against admitted duty liability in respect of re-packing/altering MR...View More

Mother's demise not ‘extraordinary circumstance’ for condoning 253 days delay in filing appeal

HC dismisses assessee’s appeal, upholds Single Judge findings that delay of 253 days in filing appeal before Commissioner (Appeals) cannot be condoned; Rejects assessee’s plea that demise ...View More

DGGSTI’s search under GST regime basis requisite evidence indicating duty evasion, justified

HC dismisses assessee’s writ challenging action of DGGSTI (formerly DGCEI) in conducting search in petitioner’s premises where Revenue found evidence for alleged evasion of central excise ...View More

Allows input tax refund to dealer, default assessment order passed during claim processing unsustainable

HC allows refund along with interest to dealer of shoe accessories u/s 38(3)(ii) of Delhi Value Added Tax Act, 2004 (DVAT) on account of output tax liability being less than input tax where such claim...View More

Dismisses Revenue's appeal, allows exemption on equipment sold to DISCOMs pre-March 2004

HC dismisses Revenue’s appeal, allows deduction u/s 4(2)(vi) of Delhi Sales Tax Act, 1975 (DST Act) r/w Rule 11(XII) of Delhi Sales Tax Rules, 1975 (DST Rules) in respect of turnover of various ...View More

Can't 'truncate' CESTAT order, correctness cannot be tested simultaneously by HC & SC

Madras HC holds Revenue's appeal against CESTAT order granting partial relief to automotive giant BMW, as not maintainable under Sec. 130 of Customs Act; While CESTAT ruled in favour of Revenue on the...View More