High Court Rulings


Upholds CESTAT’s order quashing penalty against the Director; Dismisses Revenue’s appeal 

Bombay HC dismisses Revenue’s appeal against CESTAT’s order to quash the penalty imposed upon the Director (Assessee herein) of the appellant-company, holding that “…the order...View More

Refund of unutilized credit not deniable to textile manufacturer availing conditional exemption 

Gujarat HC, in a matter involving refund denial of unutilized CENVAT credit paid on inputs used for manufacturing ‘Texturized yarn’ by invoking Rule 11(3)(ii) of the CCRs, 2004, clarifies ...View More

Remands recovery of duty drawback allowing Assessee to submit response to SCN 

Madras HC remands the matter of recovery of duty drawback upon noting that order was passed without any reply from Assessee and that Assessee claims to have documents to establish the remittance of ex...View More

Allows Mahindra’s writ challenging entry-tax levy on freight & insurance charges for stock-transfers 

Madras HC quashes orders passed by Revenue imposing differential tax demand that included freight and insurance charges on cars stock transferred by Mahindra & Mahindra Ltd. (Assessee) from M...View More

Quashes service tax demand on reimbursable expenses; Follows Intercontinental Consultants 

Madras HC in writ petition pertaining to service tax demand on reimbursable expenses quashes demand for prior period (i.e. from April 04, 2011 to May 13, 2015) in light of SC judgment in Intercontinen...View More

Pre-stressed Concrete Sleepers, manufactured in regular course, supplied to Indian Railways, not works-contract 

Andhra Pradesh HC sets-aside order classifying the contract to manufacture and supply pre-stressed concrete (PSC) sleepers to Indian railways (IR) as ‘works-contract’ under the purview of ...View More

Charitable Society guiding ex-servicemen find security jobs, taxable as 'security agency' service 

Kerala HC upholds CESTAT Bangalore ruling, holds that Kerala State Ex-services League State Committee (assessee) looking after the socio-economic and welfare matters of ex-servicemen and their familie...View More

Directs refund of duty paid on import of black pepper subsequently re-exported 

Madras HC directs the Commissioner of Customs (Export) to refund the duty paid on import of black pepper by Assessee which was declared unfit for human consumption and was subsequently re-exported on ...View More

Issue pertaining taxability of construction service maintainable before SC; Dismisses Revenue’s appeal 

Delhi HC  dismisses appeal filed by the Revenue involving question pertaining to taxability of  services provided by the Assessee classifying the same as ‘commercial or industrial cons...View More

Citing ‘maintainability’ dismisses appeals on classification of ‘Windows XPE Embedded’ software import 

Bombay HC citing appeal provisions under the Customs Act dismisses appeal by Revenue challenging classification of ‘Windows XPE Embedded” software and ‘Windows XPE Embedded’ st...View More