Supreme Court Rulings


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

Dismisses Revenue's appeal against CESTAT's order holding activity of printing/selling photo-books as manufacture

SC dismisses Revenue’s appeal against Chandigarh CESTAT’s order wherein it was held that activity of printing photographs on plain printing paper and thereaft...View More

Packaging/labelling spare-parts of earth-moving equipment a manufacture? Remands matter to CESTAT (LB)

SC in a significant decision for industries engaged in the manufacture of earth-moving equipment facing long drawn litigation on levy of excise duty on packaging and labelling of spare parts of earth ...View More

Dismisses Revenue's SLP against Bombay HC ruling quashing SCNs for gross-delay in adjudication

SC refuses to interfere with the division bench judgment of Bombay HC disallowing Revenue to proceed with SCNs kept in the call-book for 7-11 years without adjudication; Attributing the...View More