High Court Rulings
HC calls for administrative guidelines for deciding of refund claim objections by Assessing Officer / first Appellate Authority; Directs CBEC to issue Circular to avoid prolonged litigation, in intere
...View More Failure to comply with order of pre-deposit necessarily entails dismissal of appeal u/s 35B of Central Excise Act; Rejects assessee's contention that non-compliance with pre-deposit must result in dec
...View More Allows stay of garnishee proceedings for recovery of service tax dues pursuant to search; Assessee made an application under Service Tax Amnesty Scheme and prima facie demonstrated fulfilment of eligi
...View More Confirms enhanced customs duty on import of gold made earlier by State Trading Corporation on behalf of assessee, where duty revised at the time of delivery to the assessee; Enhanced rate of duty appl
...View More Service of order through speed post a valid mode of service u/s 37C of Central Excise Act; No difference between registered post and speed post since both sent through same agency; Pasting of order at
...View More Club services to members not taxable u/s 65(105)(zzze) r/w Sec 65(25a) and 66 of Finance Act; Accepts petitioners' plea on mutuality principle, whereby transaction between club and its members cannot
...View More Directs pre-deposit of 35% of CENVAT Credit on inputs used for construction of building (i.e. mall), however clearly holds that observation would not affect merits of case; Assessee can't claim credit
...View More Show Cause Notice (SCN) invalid as matter already settled by Tribunal in Sarla Performance Fibers Ltd. (on issue of levy of education cess on excise duty, against EOU's domestic clearances); Tribunal'
...View More Refund of 4% special additional duty (SAD / Special CVD) can be filed within longer of two periods i.e one year from date of provisional assessment or from final assessment date; Harmoniously construc
...View More Allows writ petition to transfer IBM's pending assessment and other proceedings from LTU to normal jurisdiction; IBM filed application intimating authorities its intention to opt out of LTU; Request t
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