Supreme Court Rulings
SC holds that reasoning given by HC on the locus standi of assessee (Tata Steel) in denying input tax credit (ITC) on intra-state stock-transfer to its Naomundi unit “is not justified
...View More SC quashes orders passed by the Commissioner Customs and Central Excise whereby all the movable and immovable properties of a Company stood confiscated u/s Rule 173Q(2) of the Central Excise Rules (po
...View More SC (Division Bench) holds that Krishi Upaj Mandi Samiti [Agricultural Produce Market Committee] (assessee) located in different parts of Rajasthan, is liable to pay service tax on ‘allotment fee
...View More SC (Division Bench) upholds the order of CESTAT denying service tax exemption on ‘manpower services’ supplied by assessee (appellant) registered as ‘contractor’ under the Contr
...View More SC (Larger Bench) allows applications seeking oral hearing of review petitions against Canon Ruling, lists matter on March 9, 2022
...View More SC (Division Bench) issues notice in SLP by Revenue contending that Addl. Director General, DRI (ADGDRI), is a ‘Proper Officer’ of Customs authorised by Board u/s 2(34) contrary to what La
...View More SC dismisses SLP by Authority For Clarification Advance Ruling (AAR) (Petitioner) against order of Madras HC (DB) holding in favour of spinning mills by extending the benefit of VAT exemption of &ldqu
...View More SC lists appeal filed by the Liquidator of ABG Shipyard challenging the NCLAT order, on February 8, 2022; The impugned NCLAT order inter alia held that abandoned goods lying in Customs warehouse canno
...View More SC holds that Essar Steel (ESL, now Arcelor Mittal Nippon Steel) (eligible unit under ‘The Scheme for Special Incentives to Prestigious Units 1990-95’) is disentitled to exemption fr
...View More SC (Larger Bench) agrees with conclusion reached by Bombay HC that EOU “is not entitled to claim refund of TED on its own”, however, adds a caveat that “EOU may avail of the entitlem
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