High Court Rulings
HC reverses CESTAT order, interest leviable on wrongly availed input credit despite non-utilisation, under Rule 14 of CENVAT Credit Rules r/w Sec 11AB of Central Excise Act; Rejects assessee’s a
...View More Where goods partly sold to independent buyers and partly consumed captively, assessable value of captively consumed goods shall be ‘Transaction Value’; Rule 8 r/w Rule 9 of Valuation Rules
...View More Tribunal can order pre-deposit while remanding proceedings despite dispensation of such requirement by Commissioner (Appeals); Sec. 35C of Central Excise Act empowers Tribunal to confirm / modify / an
...View More 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
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