High Court Rulings
HC allows suo-moto re-credit of CENVAT credit reversed earlier, where no refund claim filed u/s 11B of Central Excise Act, 1944 (Act); Present case not a case of refund of duty falling u/s 11B of Act,
...View More Delhi HC dismisses writ petition challenging validity of service tax levy on works / composite contracts prior to June 1, 2007; No encroachment by Parliament on exclusive powers of State Legislature,
...View More HC sets aside ex-parte final assessment of 'Bills of Entry' (BoE), being violative of principles of natural justice; Rejects Revenue’s contention that only Sec 17(5) of Customs Act contemplates
...View More Kerala HC's Division Bench overrules Single Judge ruling; Disallows rebate of entry tax paid on capital goods ineligible from input tax credit (ITC) availment under Kerala VAT Act, 2003; Mere payment
...View More Bombay HC refuses to entertain writ petition under Art 226 against bank guarantee encashment, citing lack of jurisdiction; Mere location of bank within territorial jurisdiction of present Court cannot
...View More HC allows MODVAT credit on PVC cables and Panel boards affixed as electric connection in factory, under Rule 57Q of erstwhile Central Excise Rules, 1944; Such goods fall within ambit of "capital goods
...View More Construction of floating restaurant amounts to 'works contract' and not 'outright sale'; Floating restaurant floats on a platform, instead of building embedded to earth and is nothing short
...View More Order passed by Revenue under Service Tax Voluntary Compliance Encouragement Scheme (VCES) 'appealable' in terms of Sec 86 of Finance Act, 1994 (Act); All provisions of Act, to the extent specifically
...View More Value of free issue materials received from customer not includible in gross turnover for sales tax payment; Accepts assessee’s contention that sales tax liability totally different from scheme
...View More Execution of contract at Madras Port Trust in relation to designing, manufacture, supply, erection, commissioning and assembling of cranes constitutes a composite works contract; Rejects Tribunal find
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