High Court Rulings
HC holds that supply of elevators / lifts and components from assessee's Central Procurement Division in Maharashtra for executing works contract in Karnataka, constitutes an inter-state supply of goo
...View More HC quashes Adjudicating Authority’s order upholding credit reversal / levy of duty on transaction value in respect of sale and lease back of capital goods in terms of Rule 3(5) of CENVAT Credit
...View More HC sets aside CESTAT order rejecting refund claim u/s 11B of Central Excise Act seeking re-credit of excess CENVAT credit reversed in terms of Rule 6(3)(ii) of CENVAT Credit Rules, 2004 on molass
...View More HC allows refund of excise duty arising out of finalization of provisional assessments pre-1995 in respect of medicaments manufactured by assessee; Observes, while refund claim was initially rejected
...View More HC holds that 90 day time limit for completion of inquiry proceedings under Regulations 19 & 20 of Customs Broker Licensing Regulations (CBLR) in respect of suspension of Customs Broker license as
...View More HC rules on entitlement to ‘Incremental Export Incentivisation Scheme’ benefit for the year 2013-14, holds that application cannot be rejected on ground that total amount being claimed exc
...View More HC quashes review order of Deputy Commissioner cancelling assessee’s certificate of registration since inception under MVAT Act and CST Act, absent service of proper notice; Observes that powers
...View More Kerala HC Single Judge refers to Division bench, the question as to whether post 2002 amendment, documents evidencing movement of goods are mandatory or mere Form F declaration shall suffice, for clai
...View More HC dismisses challenge to preliminary findings of DG Safeguards recommending 70% ad valorem safeguard duty on import of Solar Cells whether or not assembled in modules or panels, pursuant to an invest
...View More HC rules that assessee is entitled to ‘C' Form in respect of natural gas purchased inter-state from Oil Companies in Gujarat and used for electricity generation at power plants in Haryana even a
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