High Court Rulings


DGFT must determine refund of TED paid utilising CENVAT credit against ICB supplies

HC sets aside Single Judge orders, directs DGFT to consider assessee’s refund claim for Terminal Excise Duty (TED) paid through CENVAT Credit Account, towards supplies made against International...View More

'Refund order' in assessment not necessary, Refund grantable pursuant to assessee's application 

HC allows writ, quashes appellate authority's order rejecting refund of amount deposited by assessee under conditional stay order, under UP VAT Act and CST Act; Assessee pre-deposited an amount under ...View More

Upholds Tribunal findings; Refund rejection absent substantive evidence of transaction nature, sustainable 

HC rejects assessee’s applications for want of question of law, finds no perversity in Sales Tax Tribunal order rejecting refund claims u/s 5(2) of Central Sales Tax Act in relation to supplies ...View More

Grants refund; Asst. Commissioner cannot sit in judgement over superior authority's findings

HC rejects Revenue appeal, Assistant Commissioner cannot reject service tax refund (in relation to Goods Transport Operator services) once approved by Commissioner (Appeals); It is trite law that once...View More

Sales Tax Tribunal stays demand against Bharat Serums in assessment treating stock-transfer as inter-state sale

Maharashtra Sales Tax Tribunal (MSTT) allows stay application (without fixing part payment) filed under Central Sales Tax Act by a leading pharmaceutical company against Revenue’s assessment ord...View More

Follows Division Bench; Disallows 50% credit on CG received pre-2000, installed later 

HC rejects CESTAT order, relies on Division Bench ruling in assessee’s own case where 100% CENVAT credit disallowed on capital goods (CG) imported under Project Import Scheme in view of specific...View More

Allows input credit on land lease rentals & factory construction services, pre-2011 

P&H HC dismisses Revenue appeal, allows service tax credit on civil construction services for setting up of factory as also land lease rentals, prior to 2011; Rejects Commissioner’s view tha...View More

Pending judicial / criminal proceeding in different jurisdiction disqualifies CHA for license renewal 

HC allows Revenue appeal, non-declaration of pending judicial / quasi-judicial proceedings in different jurisdiction in Customs House Agent (CHA) License renewal application form a clear 'violation' o...View More

"Input service" amendment immaterial ; Credit available on outward transportation upto buyer's premises 

HC allows input service credit on outward transportation of cement till buyer’s door step, post April 2008 i.e. post amendment to ‘input service’ definition substituting “clear...View More

SSI exemption available to 'manufacturer' , not 'unit' ; Eligibility determinable basis 'aggregate value' 

HC rejects CESTAT order, a 'manufacturer' cannot avail Small Scale Industry (SSI) exemption benefit under Notification No. 1/93-CE w.r.t. one unit, while opting for full duty rate in a financial year ...View More