High Court Rulings


‘Electric Motors’ utlized only for Plant & Machinery, are capital goods; Enjoys lower rate; Upholds Tax Board order 

Rajasthan HC dismisses Revenue’s revision/reference against Tax Board, Ajmer where it was held that electric motors manufactured by Assessee and used only for the purpose of operating ‘pla...View More

Direct granting interest on belated refund given expired adjudication period 

Karnataka HC directs Revenue to grant interest on refund sanctioned belatedly in terms of Section 11BB of Central Excise Act; Assessee had filed an application for claiming interest on refund that was...View More

Pre-deposit made through electronic credit ledger valid for entertaining appeal before CESTAT 

Bombay HC dismisses Revenue’s appeal against CESTAT order that rejected Revenue’s preliminary objection regarding the validity of a pre-deposit made through the Electronic Credit Ledger (E...View More

Dismisses PVR’s writ challenging Rs. 13 crores service tax demand; Relegates to appellate remedy 

Dismisses PVR’s writ challenging Rs. 13 crores service tax demand; Relegates to appellate remedy ...View More

Pre-deposit of ‘disputed tax’ does not encompass interest and penalty; Remits matter to AA 

Bombay HC quashes order passed by the Appellate Authority (AA) who rejected Assessee’s appeal for want of pre-deposit of interest and penalty at the time of filing appeal against Assessment Orde...View More

Upholds Tribunal's order on 'Vitamins and Minerals Pre-mix' classification; Dismisses Assessee's revision 

Allahabad HC dismisses assessee's revision against Tribunal’s order classifying "vitamins and minerals pre-mix” produced by Assessee as "unclassified goods" liable to be taxed under VAT at...View More

Directs Government to reimburse taxes paid on first-sale to DTA by Motorola SEZ-unit 

Madras HC directs Revenue to grant the benefit of investment promotion subsidy to SEZ unit of Motorola Mobility (Chennai) Private Limited (Motorola/Assessee) by refunding a sum of Rs 28.55 Crores paid...View More

Absent misstatement/contravention, CENVAT Credit demand time-barred; Dismisses Revenue's appeal

Gauhati HC on noting that the Assessee has disclosed all the details about availment of the CENVAT Credit in ST-3 Returns and there is no allegation by the Revenue of willful suppression and misst...View More

Declares Finance Act provision levying service tax on lottery activities unconstitutional 

Sikkim HC strike down section 65(105)(zzzzn) of the Finance Act, 1994 as “ultra vires to Constitution” for being enacted in contravention to Entry 97, List I to 7th Schedule r/w Article 24...View More

Quashes SCN issued to L&T alleging non-discharge of tax on certain expenses post demerger 

Bombay HC quashes SCN issued to Assessee [L&T(formerly known as L&T Hydrocarbon Engg. Ltd. (LTHE)] alleging non-discharge of service tax dues as a legal entity for the period 2013-14 in respec...View More