High Court Rulings
Rebate under Rule 18 of Central Excise Rules, 2002 to manufacture-exporter available only if underlying activity amounts to manufacture; Rebate not available where goods were manufactured and cleared
...View More Allows appeal to State Appellate Tribunal u/s 18(A) of CST Act, against rejection of CST exemption on inter-state stock transfer u/s 6A; Rejects Revenue's plea that Assessing Authority exercised power
...View More Allows MODVAT credit on Furnace Oil and other eligible inputs used in generation of electricity supplied to another unit; Holds MODVAT credit available, where dual units run at one place, producing tw
...View More No obligation cast upon Customs House Agent (CHA), once goods cleared out of customs charge; CHA not obliged to ensure that goods are used for purpose as stated in Advance Authorisation, once goods cl
...View More HC upholds constitutional validity of Sec. 19(11) of Tamil Nadu VAT Act (Act), stipulating specific time frame of 90 days or financial year end, whichever is later, for availment of input tax credit (
...View More Person not providing any taxable service, but liable to pay service tax on input services under reverse charge mechanism, eligible to CENVAT credit; Such person deemed to be output service provider as
...View More Allows simultaneous customs duty exemption under two different notifications for coal imports from Indonesia; Simultaneous duty exemption available pending final CBEC decision which is evaluating the
...View More Allows credit on inputs (i.e. plastic granules) proportionate to waste and scrap generated during manufacture of exempted final products (i.e. intravenous fluids); Since waste and scrap liable to duty
...View More Any question relating to excise duty rate, falls under exclusion provided in Sec 35G (1) of the Central Excise Act, 1944; Such question to be agitated before SC as per Sec 35L of the Act and not withi
...View More "Parallel colleges" excluded from 'Commercial Coaching & Training' services in terms of Sec 65(26) & 65(27) of Finance Act & service tax not applicable; Holds such institutions fall under
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