High Court Rulings
HC grants partial waiver of pre-deposit, Tribunal must show indulgence while waiving pre-deposit, where subject matter of appeal results from re-opening of past years’ assessments / involves und
...View More Bombay HC denounces Mumbai Tribunal for dismissing appeal on grounds of non-compliance of pre-deposit order, where appeal already pending before HC; Where Tribunal grants partial dispensation of pre-d
...View More Providing infrastructural facilities to various concessionaires in retail store by assessee (Shoppers Stop), prima facie classifiable under Business Support Services (BSS), before introduction of &lsq
...View More HC quashes Revenue communication demanding Rs. 22.28 Cr credit reversal with interest and penalty within 2 days, pursuant to Adjudication Order dated December 27, 2013; Such communication not only def
...View More Duty on inputs or capital goods removed 'as such' from factory not payable on 'date of removal', in terms of Rule 3(4) of erstwhile CENVAT Credit Rules, 2002 [before substitution vide Notification No.
...View More HC condones delay in filing of objections to Show Cause Notice (SCN) proposing disallowance of Input Tax Credit under Tamil Nadu VAT Act; Accepts assessee’s compelling reason that Deputy Manager
...View More HC upholds validity of Rule 5A(2) of Service Tax Rules requiring production of necessary documents like Trial Balance, IT Audit Report for special audit u/s 72A of Finance Act; Special Audit u/s 72A t
...View More Activity of re-labelling of name, address and affixing brand name on imported goods not covered by definition of "manufacture" u/s 2(f) of the Central Excise Act, 1944; Rejects Revenue’s content
...View More Cement used for industrial construction cannot be treated as ‘capital good’ for manufacture of final product, under Notification No. 1/95-CE; Notification exempts excise duty on goods boug
...View More HC upholds CESTAT order, allowing deemed exemption benefit to SSI units on intermediate goods, for computing aggregate value of clearance, under Notification No. 16/97-CE; As per para 3(c) of Notifica
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