Supreme Court Rulings
SC dismisses Revenue’s appeal against CESTAT's order holding that issuance of corporate guarantee by Assessee (Edelweiss Financial Services Ltd.) to group companies without consideration is not
...View More SC dismisses Revenue’s appeal against CESTAT’s order quashing charge of over-valuation of imported goods by Adani Power for setting-up power projects in Maharashtra and Rajasthan; Obs
...View More SC dismisses Revenue's appeal, upholds CESTAT’s reasoning that Liquid Crystal Devices (LCD) sets fall under Chapter 90, Entry 9013.8010 as opposed to CH 8529 claimed by Revenue on the basis that
...View More SC dismisses Revenue's appeal, upholds CESTAT’s reasoning that Liquid Crystal Devices (LCD) sets fall under Chapter 90, Entry 9013.8010 as opposed to CH 8529 claimed by Revenue on the basis that
...View More SC rules in Revenue’s favour, holds that show cause notice u/s 11A of the Central Excise Act, 1944 is ‘not’ necessary for recovery of the amount in case refund of duty is reviewed u/
...View More SC holds CESTAT’s order rejecting the value at which the goods (i.e. Esbiothrin) were sold, by treating assessee as related person of its buyer (where both assessee
...View More SC allows Revenue's appeal by setting aside CESTAT order and holding that sale of ‘footwear’ to ‘institutional consumers’ (military and paramilitary institutions in this case)
...View More In a matter involving classification of ‘integral’ parts of ‘Cutter Suction Dredger’ to be eligible for 'nil' duty benefit on import, SC remarks that “The test is not whe
...View More SC allows Revenue’s appeal, allows recovery of tax arrears under the Revenue Recovery Act, 1884 by reviving the attachment notice, considers “the peculiar cir
...View More SC allows Revenue's appeal, sets-aside Karnataka HC judgment allowing purchasing dealers to claim ITC while elucidating that “The dealer claiming ITC has to prove beyond doubt the actu
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