Supreme Court Rulings


SC to hear appeal challenging NCLAT order on Corporate Debtor’s goods lying in Customs warehouse

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

Disallows 'Essar-Steel' from claiming 'purchase-tax' exemption for not using raw-materials in manufacture

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

EOU disentitled to TED-refund, however may avail entitlements of DTA-supplier specified in FTP

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...View More

Allows Revenue’s appeal against HC-order setting aside fresh Assessment Order in writ proceedings

SC (Division Bench) sets aside Hyderabad HC judgment and orders which quashed fresh assessment orders passed by AO by directly entertaining the writ petition under Article 226 of the Constitution when...View More

Judges express differing views on service-tax applicability on credit card 'interchange fees'

SC Division Bench Judges express divergent views in deciding SLP filed by Revenue against CESTAT order setting aside liability to pay service tax, penalty and interest against Assessee Bank on amount ...View More

Copy of order dismissing SLP against BCD-exemption on Aircrafts imported for ‘Non- Scheduled Passenger Transport’

Copy of SC-order dismissing batch of appeals filed by Customs Department and certain Aircraft Importers against CESTAT order on granting exemption from paying basic customs duty (BCD) on import of air...View More

Directs integration of CESTAT, ITAT with LIMBS to reduce inordinate delay in litigation

SC issues directives for the adoption of Information and Communication Technology (ICT) for Tribunals pursuant to a Note submitted by the Committee constituted as per the order dt Aug 27, 2021; Furthe...View More

Gives last opportunity to Revenue to come up with concrete action-plan on persistent appeal-filing delay

SC in Revenue’s appeal against CESTAT order, calls upon UOI to come forth with a “concrete plan action” for sorting out the issue of monitoring litigations to which Union of India is...View More

Outdoor catering for employee's personal consumption/use not 'input-service'; Dismisses SLP

SC dismisses Toyota Kirloskar Motor’s SLP, holds that statutory provision defining "input service" post April 01, 2011 is very clear and the out-door catering services when such services are use...View More

SC stays Tribunal’s direction with respect to duty payable upon debonding by EOU

SC issues notice in SLP by Revenue w.r.t. duty payable at the time of debonding by a 100% Export Oriented Unit (EOU); Ruling in favour of assessee, CESTAT directed Revenue to calculate duty at the rat...View More