Supreme Court Rulings


Upholds CESTAT ruling granting exemption to Platinum Powder & Platinum-Rhodium Alloy 

SC dismisses Revenue’s civil appeal against the CESTAT (Delhi)’s ruling that held that Platinum Powder/Sponge and Platinum-Rhodium Alloy Powder/Sponge qualify as ‘primary form metal&...View More

Dismisses appeal against CESTAT order holding landscaping & garden maintenance as taxable service 

SC dismisses civil appeal filed by Trishaa Rose Garden Pvt. Ltd. (Assessee), challenging CESTAT (Chennai)’s ruling that held that the landscaping and garden maintenance activities are classifiab...View More

Confirms “Engineering Design & Drawings" imported for WTG-manufacturing not taxable as ‘design services’ 

SC dismisses Revenue’s civil appeal challenging the CESTAT (Mumbai)’s ruling that held that the import of “Engineering Design & Drawings” for the manufacturing of Wind Turb...View More

Copy of SC-judgment holding that UP cannot impose VAT on Reliance’s inter-State natural-gas sales 

In a 94-page judgment, SC dismisses 21% UPVAT levy imposed on sale of natural gas by Reliance Industries Limited (Assessee) to purchasers in Uttar Pradesh, holding the transactions to be “inter-...View More

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