Supreme Court Rulings
SC holds that Bombay HC should not have entertained writ petition under Article 226 of the Constitution of India challenging the assessment order in view of the availability of statutory alternative r
...View More SC upholds Trade Tax Tribunal’s order setting aside endorsement of certificate to recover the amount due payable by original assessee against the purchaser (Assessee); Dismisses Revenue’s
...View More In a significant decision, SC [Constitution Bench (CB)] rules that, “majority decision of a Bench of larger strength would prevail over the decision of a Bench of lesser strength, irrespective o
...View More SC dismisses claim of MODVAT credit on 'Guide Car' used for purpose of transportation of hot coke coming out of Coke Oven Battery (COB) under Rule 57Q of the Rules 1944 as same cannot be said to be a
...View More SC holds that there shall not be any service tax liability under the Finance Act, 1994 on service received by Assessee in India when provided by non-resident/person located outside India prior to Apri
...View More SC upholds Rajasthan HC order denying refund of excise duty to Assessee on goods returned by distributors, finding that value of returned goods determined by Deputy Commissioner is less than amount of
...View More Expressing complete agreement with Bombay HC (Nagpur Bench) decision, SC (Division Bench) observes that, “Providing transportation service to the employees cannot be said to be “input serv
...View More SC in deciding a plea regarding eligibility of assessee for benefit of concessional rate of duty on imported paraffin/wax used in manufacturing cotton yarn, confirms demand of duty/differential duty m
...View More SC affirms majority decision of CESTAT Ahmedabad whereby Revisional Authority’s (RA) order confirming demand under category of ‘consulting engineer’ was set-aside, thereby dismisses
...View More SC allows Revenue’s appeal against CESTAT’s order setting aside demand of service tax and also the demand of CENVAT credit irregularly availing/ wrongly utilized; Post an investi
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