Supreme Court Rulings
SC admits Revenue SLP, stays operation of Delhi HC judgment which quashed coercive recovery proceedings, including arrest of senior Co. official, instituted by DGCEI against MakeMyTrip for alleged fai
...View More SC admits Revenue SLP, stays operation of Delhi HC judgment in case of Mega Cabs Pvt. Ltd. that struck down Rule 5A(2) of Service Tax Rules (as amended by December 2014 Notification) to the extent it
...View More SC admits Revenue appeal challenging Chennai CESTAT decision which upheld assessee’s classification of manufactured pesticides, plant growth materials and bio-fertilizers under CETH 3105 9090 as
...View More SC upholds HC decision, disallows simultaneous benefit of partial sales tax exemption under Rajasthan State Notification dated May 6, 1986 and concessional rate of 6% under Notification dated January
...View More SC affirms valuation of job-worked fabric at cost of raw material + job charges in lieu of transaction value at which assessee cleared same to customers; Notes CESTAT’s finding that after receiv
...View More SC upholds HC order, rules that 'bitumen' and 'bitumen emulsion' are one and the same and therefore, bitumen emulsion is entitled to concessional VAT rate under Entry 22 – “Bitumen”
...View More SC holds that packing materials which enter local area for consumption viz. for packing manufactured tea, cannot be said to be raw material, components or inputs for purpose of claiming exemption or l
...View More SC holds that value of work entrusted to the sub- contractors or payments made to them shall not be taken into consideration while computing total turnover for the purposes of Section 6-B of the Karna
...View More 3-Judge Bench of SC rules on entitlement of excise duty refund pursuant to year end turnover discounts and additional discounts offered by manufacturer to dealers by way of credit notes; Rejects Reven
...View More SC disallows exemption from Special Additional Duty (SAD) on import of various dental hygiene products from Nepal during the period March 1, 2000 to September 29, 2000 in terms of Notification No. 124
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