High Court Rulings


Confirms proportionate ITC disallowance under Gold Mutual Fund scheme; Distinguishes SC ruling 

Bombay HC confirms proportionate disallowance of ITC to Mutual Fund Trust in respect of gold which was not sold within 6 months from date of purchase under Gold ETF Scheme, in terms of Rule 53(6)(b) o...View More

Taking voters' photograph for Electoral Identity Card not taxable as 'photography service' 

HC quashes service tax demanded on preparation of Electoral Photo Identity Card (EPIC) on premise that activity involves taking of photograph of voters which falls within the purview of ‘photogr...View More

Denies 'capital goods' credit absent timely claim; Credit provision cannot be "truncated" 

HC upholds disallowance of input tax credit on capital goods where such claim was made after expiry of time stipulated u/s 19(11) of Tamil Nadu VAT Act i.e. before end of financial year or 90 days fro...View More

Condones 152 days delay in filing appeal; 'Substantial justice' prevails over 'non-deliberate' delay

HC condones delay of 152 days in filing appeal before Commissioner (Appeals) in a dispute involving CENVAT credit eligibility on rent-a-cab service and service tax exigibility on Director's remunerati...View More

Stays recovery of VAT on STBs provided by DTH operators to subscribers

HC stays recovery of VAT on Set Top Boxes (STBs) provided by DTH operators to their operators; According to assessee (DTH operator), the transaction does not involve transfer of right to use STBs and ...View More

Revenue appeal non-maintainable as taxing royalty towards trademark usage relates to classification 

P&H HC dismisses Revenue appeal on ground of maintainability u/s 35G(1) and 35L(ii) of Central Excise Act, since the question involved classification of royalty received towards use of trademark o...View More

Allows CVD credit where goods imported for 'fictitious' firm, but consumed by SSI-unit 

HC allows CENVAT credit of countervailing duty (CVD) in respect of PVC resin that was imported for use by another firm of assessee proprietor but eventually used to manufacture PVC battery separator b...View More

Upholds simultaneous penalties u/s 76 & 78; Tax deposit before notice doesn't absolve liability

HC dismisses assessee’s challenge to imposition of simultaneous penalties u/s 76 & 78 of Finance Act, 1994 for non-payment of services tax dues against commercial training and coaching servi...View More

Reimbursement of Senior Counsel's fee for representing clients in Courts, not taxable 

HC quashes service tax demand in respect of reimbursements made by clients towards fees paid to Senior Counsel for representation in Courts; Refers to Division Bench ruling in Intercontinental Consult...View More

Dismisses writ for directing Govt. to issue 'special order' exempting import-duty on 'garlic' 

HC dismisses assessee’s writ petition for direction to Central Govt. to issue ‘special order’ u/s 25(2) of Customs Act for granting relief/exemption from payment of duty on import of...View More