Supreme Court Rulings


Applies essentiality test to classify integral parts of ‘Cutter Suction Dredger’, extends exemption 

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

Allows Revenue to recover arrears enforcing bank-attachment; Dismisses assessee’s ‘non-service of AO’ plea

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

Mere invoice production or cheque-payment insufficient to discharge burden of proving ITC-claim genuineness

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...View More

Affirms HC order classifying Woven Labels as textiles, dismisses re-classification sought by Revenue 

SC rejects re-classification sought to be made by the Revenue in respect of woven labels; Affirms Punjab & Haryana HC’s order classifying labels as textiles thus, covered by Entry no. 14 of ...View More

Reasonable belief coupled with supportive materials essential to trigger lawful search

Revenue alleged that assessee is seeking to evade tax basis intelligence reports which resulted in the authorized official conducting a search and subsequent confiscation; In the context of,...View More

Upholds CESTAT-order, valuation of ‘Specially Denatured Spirits’ cleared for captive-use basis 'conservative price'

SC dismisses Revenue's appeal assailing method adopted by Commissioner for determining the value of ‘Specially Denatured Spirits’ (SDS) cleared for captive consumption for m...View More

Directs Registry for CJI’s instruction in listing Revenue’s review petition against Canon-India ruling 

In a review petition against the Canon India ruling, the Division Bench of SC directs the Registry to obtain instructions from the CJI and list the matters accordingly; This is because the impugned or...View More

Upholds HC-order allowing credit on ‘re-insurance’ premium to Insurance Co.; Dismisses Revenue’s SLP

SC dismisses Revenue's SLP against Rajasthan HC order allowing the benefit of CENVAT credit on re-insurance premium paid by assessee, an insurance company; Earlier, before the HC, Reven...View More

Copy of order upholding CESTAT's decision on non-alcoholic beverage bases/concentrates classification

Copy of Supreme Court order dismissing Revenue’s appeal against CESTAT's decision classifying 'non-alcoholic beverage bases/ concentrates' required for making beverages and aerated dri...View More

Grants leave in challenge to Revenue's inaction of passing availed exemption-benefit to cinema goers; Remands matter

SC grants leave to Cine Prekshakula Viniyoga Darula Sangham in a matter challenging Revenue’s inaction of passing availed exemption benefit to cinema-goers; Holds that, High Court was in er...View More