Supreme Court Rulings


Upholds HC decision on non-imposition of interest, penalty on CVD, SAD, surcharges

Supreme Court upholds Bombay HC decision holding that interest and penalty cannot be imposed on delayed or short payment of Additional Customs Duty (CVD), Special Additional Customs Duty (SAD) or surc...View More

Remands matter to Tribunal for reconsideration of appeal, allowing assessee to ‘effectively contest’

SC allows assessee’s appeal, remands matter to the Tribunal for reconsideration of appeal filed by Customs “in accordance with law and after giving an opportunity to both sides f...View More

Rights of secured creditors remain unaffected by Customs dues 

SC allows appeal filed by Industrial Development Bank of India (IDBI/secured creditor), holding that though the Customs Act creates first charge on dues ‘payable’ but ensures rights of thi...View More

Duty Free Shops eligible for refund? Matter requires "substantial consideration"; Allows Revenue's review petition 

SC (3-Judge Bench) allows Revenue’s review petition against judgment passed in the case of Flemingo Travel Retail Ltd. [operating duty free shop (DFS) at Mumbai international airport] holding th...View More

Dismisses SLP against HC order refusing condonation of 10-year delay in filing appeal

SC dismisses SLP against Madhya Pradesh HC order refusing to condone a delay of 10 years in bringing appeal against CESTAT order confirming liability under &lsq...View More

Caps interest at 12% for entire period on refund amount payable to NAFED

SC in Revenue's appeal against a cooperative society, National Agricultural Cooperative Marketing Federation of India (NAFED) rules on the issue of interest, confining the rate to ...View More

Upholds CESTAT's order on 'transfer of software rights' taxability under ITSS from May 16, 2008 

SC while deciding Revenue’s appeal, upholds taxability of transfer of right to use the software under the head "Information Technology Software’(ITSS) w.e.f May 16, 2008 and prior to that ...View More

Calcium Borogluconate used as IV-Fluid replenishment exempt despite usage in vet diseases treatment  

SC dismisses Revenue’s appeal, upholds the order of CESTAT which held that Calcium Borogluconate and Calcium Magnesium Borogluconate (containing Boric Acid and Chlorocresol)&...View More

'Video Tape Production' service does not cover mere editing, cutting; Upholds CESTAT's interpretation

SC dismisses Revenue’s appeal against CESTAT order where it was held that 2D to 3D conversion, visual effects services undertaken for foreign counterpart is not ‘V...View More

Declines to interfere with CESTAT order quashing demand under Erection/Commissioning Service for pre-June 2007 period

SC declines to interfere with the impugned order of CESTAT quashing Service Tax demands imposed under the category of “Erection, Installation & Commissioning Services” for pe...View More