High Court Rulings
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 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 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 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 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 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 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 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 HC dismisses assessee’s appeal against CESTAT order which upheld reversal of proportionate credit by automobile dealer on input service attributable to trading activity pre-2011 in terms of CENV
...View More HC dismisses challenge to imposition of penalties u/s 112 and 114AA of Customs Act for smuggling of gold into the country, thereby rejecting plea of assessee, a Dubai based NRI, that adjudication orde
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