High Court Rulings


Hiring out film equipment involving 'transfer of right-to-use' not service; Directs refund 

Madras HC quashes order seeking to recover service tax on hiring out of cinematographic equipment such as cameras, lenses, generators, cranes to customers who in turn use the same for film&n...View More

Quashes demand on travel Co. for meeting operational costs of overseas offices 

Delhi HC quashes Show Cause Notice (SCN) proposing to bring operational costs of overseas offices and tour operator services within the ken of service tax through Section 65(105)(n) of the Financ...View More

Following settled precedents, classifies Nokia's Small-Form-Factor-Pluggable as apparatus/machine 

Delhi HC allows Nokia’s (Assessee) appeal validating classification of imported Small-Form-Factor-Pluggable (SFP) under CTH 8517 6290 as opposed to Revenue’s purported classification under...View More

Allows refund of entry-tax in respect of vehicles sold to Military Canteen Stores Dept. 

Madras HC holds Assessee entitled for refund of excess entry tax paid at the time of importation of vehicles in the State of Tamil Nadu which was sold to Military Canteen Stores Department (CSD); ...View More

Dismisses appeal challenging imposition of penalty on senior functionaries of Assessee-company for clandestine removal 

Gujarat HC dismisses civil appeal filed by the senior functionaries of Assessee- company under Rule- 26 of the Central Excise Rules, 2002 for clandestine removal of goods; Upholds ruling of CESTAT, Ah...View More

Quashes seizure memo sans ‘reasons’ but adjudication of notice to continue 

Patna HC quashes seizure memo issued by Customs Authorities on finding non-compliance with ‘reason to believe’ mandate but sustains Show Cause Notice; From the seizure memo infers that&nbs...View More

Sale of goods imported and stored in FTWZ not taxable 

Madras HC sets-aside demand on sale of tin and mercury imported and stored in FTWZ unit treating the same as ‘sale in the course of import’ not exigible to Central Sales Tax (CST) and Valu...View More

Upholds State's power to tax transfer of 'right-to-use' STBs; Dismisses revision petitions 

Karnataka HC dismisses a batch of revision petitions against ruling passed by Karnataka Appellate Tribunal (at Bengaluru) which held that transfer of the ‘right to use’ Set Top Boxes (STBs...View More

Upholds ruling denying refund of unutilized Cenvat Credit on account of closure of unit 

Bombay HC upholds ruling of CESTAT, Mumbai denying refund of unutilized Cenvat credit in case claimed by the Assessee subsequent to the closure of its manufacturing unit; Referring to the operative po...View More

Directs release of Lactulose allowing partial exemption; Considers past favourable order 

Bombay HC extends partial exemption on 'Lactulose Solution USP/Lactulose Concentrate USP' (which is in the nature of life saving drugs) under Sr.No. 166 (A) of the Notification No.50/2017-Customs, dat...View More