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of 3 Advance Authorisations in terms of Public Notice No. 79 (RE-2010)/2009-14 (PN 79) which stood amended and superseded on date of filing application thereto; Notes that PN 79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