Supreme Court Rulings

Dismisses appeals against ruling on unsustainability of demand in absence of notice u/s 147(3) 

Supreme Court dismisses Revenue’s civil appeals against CESTAT (Chennai) ruling holding that, in the absence of a notice under Section 147(3) r/w Section 28 of the Customs Act, 1962 specifically...View More

Copy of SC order dismissing Revenue's Rs 260 cr demand on coal sizing under ‘mining service’ 

Supreme Court dismisses Revenue's appeal challenging the CESTAT’s decision to set aside a service tax demand of Rs. 260.32 crore against Integrated Coal Mining Limited (Assessee), after taking n...View More

Re-issuing SVLDRS-3, correcting arithmetical/clerical error that hike demand without notice, violates natural justice principles 

Supreme Court holds that once the Designated Committee issues Form SVLDRS-3 determining the tax arrears and the assessee pays the amount, it cannot suo motu reissue a fresh SVLDRS-3 to correct an arit...View More

Confirms credit to Oriental-Insurance on re-insurance premium prior to April 2011 

SC, while dismissing Revenue’s SLP, upholds the Delhi High Court’s judgment that held that the Oriental Insurance Company Ltd./OIC (Assessee) is entitled to avail CENVAT Credit in respect ...View More

Upholds CESTAT-ruling classifying Aluminium Bushes Flanges, bolts & grommet as aircraft parts 

SC, while dismissing Revenue’s civil appeal, upholds the CESTAT (Bangalore)’s ruling that held that Aluminium Bushes Flanges, Aluminium Fitting, Bolts, and Grommet are classifiable under C...View More

Dismisses Revenue’s appeal restricting Revenue’s power to reassess MRP based on post-import-developments 

SC, while dismissing Revenue’s civil appeals, upholds CESTAT (Bangalore)’s ruling which held that the declaration of Retail Sale Price (RSP) cannot be benchmarked or reassessed based on th...View More

Affirms ‘out-of-charge’ order date to be determinative factor for customs-duty rate; Physical clearance date irrelevant 

SC dismisses Revenue's SLP, declining to interfere with judgment of the Kerala HC which held that the relevant date for determination of customs duty is the issuance of the “out of charge”...View More

Dismisses Revenue’s SLP challenging dropped penalty u/s 114A due to initiation of CIRP 

SC, while dismissing Revenue’s SLP against M/s. Unimark Remedies Limited (Assessee), upholds Bombay High Court’s judgment affirming CESTAT’s ruling that finished goods manufactured o...View More

Crushing and screening of iron-ore lumps not ‘manufacture’; Upholds tribunal’s ruling 

SC upholds CESTAT Kolkata’s ruling that held that crushing and screening of iron ore lumps is not ‘manufacture’ and hence, exempt from excise duty under Central Excise Tariff Act, 19...View More

Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use 

SC allows the appeal of Rashtriya Chemicals and Fertilizers Ltd (Assessee), holding it eligible for exemption from central excise duty under the relevant notifications on procurement of Naphtha intend...View More