High Court Rulings
HC upholds CESTAT order, affirms the view that assessee’s claim of excise duty refund on intermediate products (captively consumed) cannot be rejected on ground of ‘unjust enrichment&rsquo
...View More HC upholds constitutional validity of Section 54(1)(aa) of Gujarat Sales Tax Act which grants interest on delayed refunds arising out of assessments from April 1, 1993 onwards, states that such cut-of
...View More P&H HC allows CENVAT credit on Mandap-Keeper services and Rent-a-Cab services under the scope of pre-amended “input service” definition under Rule 2(l) of CENVAT Credit Rules, absent s
...View More HC allows Revenue appeal, denies exemption under Notification No. 30/2004-CE to importer on account of non-compliance with condition of non-availment of CENVAT credit on inputs, as stipulated in provi
...View More Gujarat HC grants relief to assessee, allows Central Sales Tax (CST) exemption on inter-State sale of LPG for domestic use despite insertion of expression “by the consumers of the State” w
...View More HC upholds Tribunal order which granted sales tax exemption on supply of Castor oil to exporter against Form H, who carried out further refining process on purchased commodity before exporting to inte
...View More HC upholds Tribunal order, holds that process of breaking ship into different parts amounts to 'manufacturing'; Allows input credit of tax paid on LPG & Oxygen used as raw materials in the p
...View More HC quashes DGFT Trade Notice No. 11/2015 which withdraws export incentives under Focus Product Scheme (FPS) under FTP 2009-14 to items other than bicycle parts under Entry No 269 (earlier Entry No 242
...View More HC sets aside CESTAT order, holds assessee liable to pay Education Cess and Secondary & Higher Secondary Education Cess (collectively called as ‘Education Cesses’) in terms of Section
...View More HC quashes excise duty demand on alleged clandestine removal of goods, holds that electricity consumption pattern can only form corroborative evidence and cannot be a substantive ground for determinin
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