High Court Rulings


Foreign 'market' rate crucial; Accepts higher pricing for determining pharma exports rebate

HC allows full rebate under Rule 18 of Central Excise Rules, 2002 on sale of pharmaceutical products through subsidiary situated in United States under exclusive rights; Rejects Revenue contention tha...View More

Transportation agencies outside Kerala VAT purview; Registration not compulsory absent statutory provision 

Parcel transporting and clearing agencies not 'dealers' in terms of Sec 2(xv) of Kerala VAT Act, 2003 (Act); Registration cannot be pressed absent specific legislative provision, such agencies only re...View More

Rejects restrictive meaning to input services; Allows CHA / Shipment Agent services credit 

Gujarat HC upholds Tribunal order, allows input credit against Customs House Agent and Shipping Agent & Container services under Rule 2(l) of CENVAT Credit Rules for period prior to 2011; Rejects ...View More

Upholds constitutional validity of Gujarat State Notification restricting ITC on interstate sale

HC upholds constitutional validity of Sec 11(6) of Gujarat VAT Act which enables State Govt to curtail input tax credit (ITC) in respect of specified goods / class of dealers, by way of Notification i...View More

Commercial, not technical meaning relevant for classification; Portable ticket-issuing machines not 'IT products' 

HC denies benefit of 4% VAT under Karnataka VAT Act against portable handheld electronic ticketing machines supplied to Karnataka State Road Transport Corporation; Rejects assessee’s claim that ...View More

Bombay HC to determine Rule 6 exception applicability to SEZ developers prior December 2008

Bombay HC admits appeal to decide whether exception to Rule 6(6) of CENVAT Credit Rules would be applicable to supply of goods to both SEZ unit & developer prior to December 31, 2008; Before Decem...View More

Unlike Tribunal, Commissioner (Appeals) barred from reviewing own pre-deposit order

HC rules that Commissioner (Appeals) has no power to review his order on pre-deposit u/s 35F of Central Excise Act; Absent specific provision under statute, Commissioner (Appeals) barred from entertai...View More

Reverses Tribunal's ruling on GTA services credit; Place of removal not factory-gate

HC allows assessee’s appeal, reverses Tribunal ruling which held that where “excise duty rate" on final product specific, 'place of removal’ would be factory gate and CENVAT credit o...View More

Policy interpretation not retrospective; Sanctioned 'deemed export' refunds towards Power Projects unrecoverable 

HC allows writ, quashes recovery of deemed export refund already sanctioned against supply of goods to non-mega power projects pursuant to Policy Interpretation Committee (PIC) clarification; Unless a...View More

Disallows 'duty drawback' against wrong credit; Assessee can't profit from unjust benefit 

HC upholds rejection of 'duty drawback' filed beyond normal time limit on re-export of capital goods due to wrongful availment of CENVAT credit of additional customs duties; Despite knowledge, assesse...View More