High Court Rulings
HC allows assessee’s appeal, upholds refund of accumulated CENVAT credit on account of closure of the factory under Rule 5 of Cenvat Credit Rules, 2004 (CCR); Notes that, assessee was manufactur
...View More HC exercises writ jurisdiction to set aside adjudication order confirming excise duty liability on activity of supply of IT products purchased from vendors and installation at customers’ premise
...View More HC dismisses ‘misconceived’ writ petitions challenging reassessment order u/s 39(1) of Karnataka VAT Act on ground of breach of natural justice principles; Notes that due investigation had
...View More HC dismisses assessee’s writ challenging the issuance of show-cause notice (SCN) by Additional Director General, Directorate Revenue Intelligence and provisions of sub-section (11) of Section 28
...View More HC dismisses Revenue appeal challenging CESTAT order which had allowed refund claim in respect of CENVAT credit on various input services to assessee providing banking and financial services, business
...View More HC accepts assessee’s challenge to Corrigenda dated January 15, 1997 and September 21, 2000 issued by Govt. of India seeking to correct printing errors in Finance Act 1996, thereby increasing ra
...View More HC allows assessee’s writ petition challenging service tax classification of construction of pipeline / structure and laying of underground sewerage for Tamil Nadu Water and Drainage (TWAD) Boar
...View More HC condones delay of 665 days in filing appeal, rejects CESTAT’s finding that assessee was grossly negligent and its conduct disentitled it from claiming such discretionary and equitable relief;
...View More HC dismisses assessee’s writ petition filed after 18 years of filing application to claim 8% premium under Policy Circular dated May 5, 1993 in respect of Replenishment (REP) Licenses issu
...View More Bombay HC upholds CESTAT decision, confirms no service tax on non-refundable amounts collected by builders / promoters from flat purchasers towards maintenance of apartments / premises; Referring to p
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