High Court Rulings
HC sets aside CESTAT order, holds manufacturer eligible to CENVAT credit of duty paid on packing material whose value included in final product price; Definition of ‘input’ as per Rule 2(g
...View More HC rules in favor of Revenue, assessee’s failure to comply with order passed under proviso to Section 129-E of Customs Act, making pre-deposit mandatory, would result in dismissal of appeal file
...View More HC quashes reassessment notice u/s 32 and 33 r/w Sec 34 of DVAT Act invoking extended period of limitation of 6 years, absent “reasons to believe” that assessee had concealed “a subs
...View More HC allows writ petition, sets aside Public Notice No. PS-7/2015 allotting provisional quota of poppy seeds (“khas khas”) between 2 categories of importers, based on their years of import;
...View More HC allows sale of duty paid goods intended for operations within bonded warehouse (i.e. non-bonded goods) by 100% EOU, and adjustment of proceeds towards making pre-deposit before CESTAT in matter of
...View More HC sets aside Single Judge order, upholds dismissal of application by Settlement Commission in terms of Sec 32-O(1)(i) of Central Excise Act, where orders passed earlier w.r.t. 4 show cause notices im
...View More HC sets aside CESTAT order, belated filing of declaration under Rule 57-T of erstwhile Central Excise Rules 1944 can be no ground deny MODVAT credit to assessee; Applies principle laid down in Balmer
...View More HC rules in favour of Revenue, sets aside Tribunal order which quashed assessment & revisional proceedings as ‘non-est’ on sole ground that notice u/s 33 of Bombay Sales Tax Act had be
...View More HC sets aside Adjudicating Authority’s order which included ‘freight’ collected from clients & paid to transporters while computing assessee’s service tax liability; Accept
...View More HC dismisses Revenue's appeal, rebate claim filed under Rule 18 of Central Excise Rules, 2002 (CER) not subject to one year limitation as prescribed for claiming refund u/s 11B of Central Excise; Upho
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