Supreme Court Rulings


Dismisses Revenue's SLP against HC-judgment in Flipkart case labelling refund adjustments as 'arbitrary' 

SC dismisses Revenue’s SLP, declines to interfere with the Delhi HC judgment in Flipkart India case that allowed refund of excess ITC under the provisions of DVAT Act, after noting that a major ...View More

Dismisses Revenue's appeal challenging exemption to helicopter imported for non-scheduled charter operations

SC dismisses Revenue’s appeal against CESTAT order in Global Vectra Helicorp Ltd. case which allowed exemption in respect of 'helicopter' imported for transportation of personnel, materials to a...View More

Copy of order dismissing Revenue's SLP challenging SEIS-benefit granted to Uber despite no ‘active’ IEC

Copy of SC order dismissing Revenue’s SLP against Delhi HC’s judgment granting relief to exporters against denial of benefit under Service Exports from India Scheme (SEIS scheme) merely on...View More

Dismisses Revenue's appeal against CESTAT-ruling quashing demand as 'intermediary' on sales-promotion service 

SC dismisses Revenue’s appeal against the CESTAT Mumbai ruling which set aside the service tax demand on Chevron Philips Chemicals India (assessee) on the provision of sales promotion and other ...View More

Dismisses Revenue’s appeal in Blackberry India's refund matter concerning 'relevant date' 

SC dismisses Revenue's appeal against the ruling of CESTAT Delhi, which affirmed the order of First Appellate Authority (FAA) and allowed Blackberry India's refund claim of CENVAT credit for services ...View More

Affirms CESTAT's order on classification of Savoury Oats; Dismisses Revenue's appeal 

SC dismisses Revenue’s appeal against CESTAT’s order classifying Savoury Oats/Silk Oats as “Rolled or Flaked Grains of Oats” under CH 1104 12 00 attracting NIL rate of duty and...View More

Dismisses SLP against HC-judgment holding overseas-entity liable to penalty for under-invoicing, conspiring with importer

SC dismisses assessee’s SLP challenging Delhi HC judgment which upheld penalty against assessee (based outside India) for conspiring with importer by under-invoicing the goods and mis-declaring ...View More

Upholds interest payment on VAT-refund to Kirloskar Brothers; Highlights 'continuing lapse' by Revenue

SC in Revenue’s SLP against Jharkhand HC order, directs interest payment at 6% to Kirloskar Brothers on the amount of VAT refund; Distinguishing co-ordinate bench’s decision in assessee&rs...View More

Affirms HC decision classifying LAN cable as computer peripherals; Dismisses Revenue’s SLP

SC dismisses Revenue's SLP against Rajasthan HC decision on classification of LAN Connection Cable (CAT-5 and/or CAT-6 cables) used to connect the computer to a network for high speed d...View More

Tea blending & packing not 'manufacture'; Definition exhaustive, not expansive; Dismisses Revenue's appeal 

SC holds that mere mixing of different types of tea by retailer/wholesaler only for the purpose of marketing as tea and not a particular type of tea, does not involve any ‘process/manufacture&rs...View More