Supreme Court Rulings

Mushroom-growing apparatus not agricultural machinery; Reiterates importance of chapter notes over trade parlance test 

SC sets aside the CESTAT ruling and holds that aluminium mushroom-growing racks imported by Assessee are classifiable as ‘aluminium structures’ under CTI 76109010, and not as ‘parts&...View More

Copy of SC-judgment quashing customs duty on electricity removed by Adani-Power from SEZ to DTA 

SC sets aside the 2019 Gujarat HC judgment that had refused to grant Adani Power Ltd. (Assessee) a declaration that no customs duty was leviable on electrical energy generated in its SEZ-based power p...View More

Affirms HC order upholding revised assessment issued after 15 years attributing delay to Assessee

SC dismisses Assessee’s SLP challenging the Madras HC dismissing the writ appeal against judgment that upheld the revised assessment passed after 15 years, attributing the delay largley caused d...View More

Directs Revenue to comply Ingram Micro-ruling on Form-C issuance across all connected matters, appeals 

Supreme Court in disposing Revenue’s appeals, directs the Revenue to comply with the Delhi High Court’s view in Ingram Micro for all related matters, including appeals ...View More

Whether Revenue’s Eligibility Certificate pre-requisite for claiming area-based excise benefit; Issues notice 

SC issues notice to Revenue in Assessee’s civil appeal against Gauhati HC judgment which upheld the CESTAT Kolkata ruling on rejection of application for fixation of a special rebate/r...View More

Copy of SC-judgment restoring excise demand on Cotton fabrics manufactured with ‘aid of power’ 

SC restores Order-in-Original that levied excise duty liability on manufacture of cotton fabric (final product) from grey fabrics (raw input) with aid of electric power; Sets aside CESTAT Ahmedabad ru...View More

Copy of SC-judgment upholding demand drop on land-trading, absent ‘specific consideration’ & principal-agent nexus 

SC, affirming CESTAT Mumbai’s ruling, upholds the quashing of Rs. 31.3 crore service tax demand (including interest and penalty) on land acquisition transactions by Sahara India through the Asse...View More

'Bought-out’ parts not includible in assessable value of manufactured goods; Rejects reliance on 'utility test' 

SC, ruling in favour of the Assessee (manufacturer of boilers and boiler parts), quashes the excise duty demand of Rs. 2.24 lakh for April–June 2000, holding that the value of duty-paid, bought-...View More

Copy of SC order affirming CESTAT’s Rs. 125 cr demand drop on Airtel over CFA 

Copy of SC order dismissing Revenue’s appeal against CESTAT Chandigarh order that sets aside a Rs. 125 crore penalty and service tax demand on Bharti Airtel (Assessee) over the ‘Call Free ...View More

Payments made to sub-contractors excluded from Principal contractor’s taxable turnover; Harps on accretion theory 

In the matter of double taxation in works contract, SC dismissing Revenue’s appeal, upholds Karnataka HC judgement that exonerated the principal contractor from payment of VAT in respect of port...View More