Supreme Court Rulings
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
...View More SC in affirming Tribunal’s view of not saddling the sale/supply of Antivirus Software under the brand name ‘Quick Heal’ to the end user by charging license fee with service tax, dism
...View More SC dismisses Revenue’s appeal against CESTAT, Karnataka order ruling that construction of toll plaza, administrative building, rest rooms etc. are part of road construction by GMR (Respondent) a
...View More SC restores Essar Power Transmission Company's dismissed appeal before the Madhya Pradesh Commercial Tax Appellate Board, for disposal in accordance with law in view of “peculiar” facts an
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