Supreme Court Rulings


Dismisses Revenue's appeal treating in-flight F&B supply to airlines as ‘Outdoor Catering Service’ 

SC dismisses Revenue’s appeal against CESTAT ruling which held that ‘supply of food & beverages' (F&B) to the international as well as domestic flights is not ‘Outdoor Cateri...View More

Remands DRI's SCN against Tata Steel to CESTAT following Canon review verdict 

SC remands the proceedings related to SCNs issued against Tata Steel Ltd by the Additional Director General, DRI, to the CESTAT Kolkata in view of judgment delivered in Canon review case; The SCNs pro...View More

Upholds CESTAT order on includability of reimbursable expenses for ITSS import under reseller agreement 

SC dismisses appeals by assessee, importing Information Technology Software Services (ITSS) in respect of inclusion of reimbursable expenses/operating profit margin in the gross value for the purposes...View More

Parachute's coconut oil in small packs classifiable as edible oil; Dismisses Revenue's appeal 

SC (Three-Judge Bench) rules in favour of Madhan Agro and Marico selling coconut oil under brand name ‘Shanti’ and ‘Parachute’, holds that pure coconut oil, packaged and s...View More

Citing ‘delay’ dismisses Revenue’s appeal over taxability of ‘lease charges’ for 'plant' renting 

SC citing ‘gross delay’ of 408 days dismisses appeals by Revenue challenging order of CESTAT Ahmedabad which quashed show cause notice demanding service tax on ‘Lease Charg...View More

Subsequent purchaser of car not liable to duty as Importer: Holds proceedings "unlawful" 

SC sets-aside Kerala HC order that slapped the liability of short payment of import duty on subsequent purchaser of imported car (Porsche Carrera), holds that, “The appellant is not the importer...View More

Dismisses Revenue’s challenge to quashing of penalty sans SCN issuance to dealer 

SC dismisses appeal by Revenue against order of Telangana HC which quashed penalty on the ground of non-issuance of show cause notice (SCN) under Andhra Pradesh Value Added Tax Act, 2005 (APVAT); On t...View More

Dismisses Revenue's SLP challenging HC-order directing pre-deposit refund considering NCLT-order 

SC dismisses SLP by Revenue against order of Jharkhand HC which allowed refund of pre-deposit for excise appeals with interest citing extinguishment of statutory dues due to approval of reso...View More

Copy of SC judgment allowing CENVAT credit on transmission towers, parts, shelters 

Pursuant to IDT Breaking News, copy of SC judgment allowing CENVAT credit on transmission towers, parts, shelters and the like is now available for download...View More

Dismisses Revenue’s SLP challenging CENVAT availed on co-generation power-plant before commercial production 

SC dismisses Revenue’s SLP challenging judgment of Chhattisgarh HC that allowed Assessee’s claim of CENVAT credit on capital goods installed for setting up of co-generation captive power p...View More