High Court Rulings
Allows CENVAT Credit to Honda on tool kits and first aid kits supplied along with two wheelers; Rejects Revenue’s contention that credit inadmissible, since tool kits/first aid kits not used in
...View More HC denies CENVAT credit on inputs stored outside factory premises, without prior permission of jurisdictional Commissioner of Central Excise; CBEC Circular dated May 1, 1996 relaxes mandatory requirem
...View More Construction of 15 independent houses not taxable under "Construction of Complex service" in terms of Sec. 65(105)(zzzh) read with Sec 65(91a) of Finance Act; Tax payable only on construction of build
...View More Sets aside Single Judge order dismissing assessee's writ, for availability of alternate remedy under Statute; Only Courts with writ jurisdiction can adjudicate on validity of statute, not Appellate Au
...View More Imposes penalty despite reversal of MODVAT Credit prior to issuance of Show Cause Notice (SCN) / adjudication; Fact that assessee cleared inputs and capital goods without payment of duty, failed to re
...View More Allows credit of additional customs duty (ADC) paid through debit to DEPB scrip for the period before 2000; Rejects Revenue’s contention that credit available only when ADC paid by cash; Para 7.
...View More Ownership of capital goods not relevant for availment of credit; Job worker eligible for MODVAT credit on capital goods lent under leave and license agreement; Rejects Revenue’s contention that
...View More Allows proportionate excise duty abatement under Rule 10 of Pan Masala Rules, 2008, on machines sealed for continuous period of more than 15 days; As long as days of closure were consecutive, it would
...View More Conditions for invoking Sec. 73 (demand for extended period) and Sec. 78 (imposing penalty) of Finance Act identical; Waives pre-deposit of service tax demand by Tribunal under Goods Transport Agency
...View More 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
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