High Court Rulings
Duty paid during pendency of appeal proceedings for an earlier period, deemed as "paid under protest"; Limitation period as prescribed under Sec. 11B of Central Excise Act, 1944 not attracted to such
...View More Settlement Commission entitled to pass orders not only in relation to matters covered by settlement application but also referred in Commissioner's report; Rejects Revenue's contention that Settlement
...View More HC quashes CBEC Instruction dated May 11, 2011 as contrary to provisions of Finance Act and Notification dated April 25, 2011; Holds institutes providing training for 'Commercial Pilot License' and 'B
...View More Interest on delayed payment of cess on crude oil to be levied only if the charging statute, i.e. Oil & Industrial Development Act ('OID Act') makes substantive provision; OID Act having no provisi
...View More Installation and testing charges of D.G. sets form part of assessable value for computing excise duty liability; Rejects assessee’s claim that such charges not part of manufacturing activities;
...View More Expenses reimbursed to C&F agents for providing taxable services to clients not a part of remuneration / commission; Phrase ‘by whatever name called’ appearing in Rule 6(8) of Service
...View More Grants excise duty exemption on supply of goods to Govt of India approved projects, financed by UN or International Organisation; Supply of goods to contractors instead of Project Implementing Authori
...View More Rejects assessee’s contention that, no interest can be levied u/s 28AB, for violation of post importation condition; Interest payable under Rule 8 of Customs (Import of Goods at Concessional Rat
...View More Levy of service tax in relation to serving of food and beverages by restaurants, hotels, inns, guest-house, clubs or camp-sites under Sec 65(105)(zzzzv) & (zzzzw) of Finance Act, unconstitutional;
...View More Holds temporary licence-holders under Customs House Agents Licensing Regulations (CHALR), 1984 distinct from new applicants applying for licence under the 2004 Regulations; Requirement of qualifying t
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