Supreme Court Rulings
SC directs CESTAT Mumbai to consider the applicability of Circular No.13/2013-Cus while adjudicating on the issue of classification of Low Noise Blocker (LNB) imported by Dish TV; CESTAT allowed asses
...View More SC dismisses Revenue's appeal stating "It is stated at the bar that identical matters have been dismissed by this Court in the case of Padget Electronics Pvt. Ltd. and M/s Samsung India Electronics Pv
...View More SC dismisses assessee-importer’s challenge to CESTAT Chennai decision to novo adjudicate classification of ‘receivers’, ‘microphones’ (goods) of cellular phones imported
...View More SC allows Assessee’s appeal against Gujarat HC judgment which held that imported Base Oil is classifiable as High Speed Diesel (HSD - a prohibited item) on the basis of laboratory tests; The imp
...View More SC refuses to interfere with the ruling of CESTAT which upheld demand of service-tax under reverse charge mechanism (RCM) on works-contract services received by Assessee for setting up of new tissue p
...View More SC dismisses Revenue’s review petition against the rejection of civil appeal, which upheld the CESTAT Mumbai ruling that rental received for supplying Set-Top Boxes (STBs) by Dish TV qualifies a
...View More SC dismisses revenue’s civil appeal against the CESTAT order that held that rent collected by DTH service provider for supply of Set Top Box to customers/subscribers on rental basis where right
...View More SC upholds CESTAT, New Delhi’s ruling classifying reverse-gear-shift imported by the Assessee under Chapter 87 as ‘parts and accessories of motor vehicles’ rejecting Assessee’s
...View More SC dismisses Revenue’s SLP against Allahabad HC judgement in Samsung case which held that charger sold in singular retail mobile package is not taxable separately; Assessee submitted t
...View More SC allows assessee’s SLP seeking condonation of long delay (3.5 years) in filing statutory appeal before CESTAT; SLP has been preferred by Assessee against dismissal of its writ petition by HC r
...View More