High Court Rulings


STPI Circular restricting CST reimbursement on inter-EOU purchases, illegal; FTP reigns supremacy

HC allows assessee’s writ petition, holds that STPI Circular dated January 14, 2015 denying reimbursement of CST to EOU under Paragraph 6.11(c)(i) of FTP 2009-14 in respect of purchases from oth...View More

Allows input services credit against exempt tractors export; Rejects Revenue's 'Rule 6(1)' plea 

HC dismisses Revenue appeal, allows CENVAT credit of service tax paid on input services used in manufacture of exempt goods which are exported, in terms of Rule 6(6) of CENVAT Credit Rules, 2004 (CCR)...View More

Upholds penalty waiver; Tax non-discharge on ECB arrangement fee not deliberate wrong-doing 

HC dismisses Revenue appeal, upholds waiver of penalties u/s 76, 77 & 78 of Finance Act where assessee discharged service tax and interest on reverse charge basis before issuance of show cause not...View More

Disallows advance authorisations clubbing; No 'vested right' to avail non-existent policy relaxation 

HC disallows clubbing of 3 Advance Authorisations in terms of Public Notice No. 79 (RE-2010)/2009-14 (PN 79) which stood amended and superseded on date of filing application thereto; Notes that PN 79 ...View More

Absent specific provision, 'interest' recovery for delayed additional excise duty payment unsustainable 

HC quashes recovery of interest u/s 11AB of Central Excise Act for delayed payment of duty under Additional Duties of Excise (Textile & Textile Articles) Act, 1978 absent any statutory provision u...View More

Disallows excise duty rebate where import exemption availed under Advance license

HC upholds Revisional Authority’s order, holds that rebate of excise duty under Rule 18 of Central Excise Rules is not extendable, where inputs / material is imported without payment of customs ...View More

Seeks to heal clipped wings of Tribunal; Directs 'stay' extension beyond 1 year

HC directs amendment to Section 63(7)(b) of Karnataka VAT Act to the effect that stay order granted by Appellate Tribunal does not stand vacated on account of lapse of time in deciding pending appeal;...View More

Allows CENVAT credit; 'Structurals' supporting plant & machinery qualify as 'capital goods' & 'inputs'

HC holds that MS structurals, cement, iron and steel supporting ‘plant & machinery’ that is used to manufacture final product viz. sugar & molasses, are an integral part thereof an...View More

Delhi HC re-iterates interim relief to lawyers as Govt. 'Press Release' faces withering attack 

Delhi HC modifies interim order, re-iterates that no coercive action be taken against advocates/ law firms of advocates including LLPs providing legal services, for non-compliance with any legal requi...View More

Exchange of secondhand cars constitutes "sale", not taxable as "business auxiliary service" 

HC holds that exchange of old cars for new ones by authorized dealers of Maruti Udyg Ltd. constitutes ‘sale’, not liable to service tax as intermediary / agent / broker rendering ‘Bu...View More