Supreme Court Rulings
SC allows refund of excess sales tax paid on LPG cylinders supplied to oil companies, pursuant to price revision / fixation by Ministry of Petroleum & Natural Gas; Observes, a bare reading of Sect
...View More SC affirms classification of ‘essential components / parts of a boiler’ under sub-heading 8402.10 of First Schedule to Central Excise Tariff Act as “All goods other than parts”
...View More SC concurs with CESTAT Larger Bench, rules that value of goods / material supplied or provided 'free of cost' by service recipient for use in "construction of commercial or industrial complex" service
...View More SC upholds Single Judge bench view of HC, provisions of Standards of Weights and Measures Act, 1976 (SWM Act, 1976), Standards of Weights and Measures (Enforcement) Act, 1985 (SWM Act, 1985) and
...View More SC allows CENVAT credit on outward transportation services availed beyond place of removal, under Rule 2(l) of CENVAT Credit Rules; Having regard to definition of “input service” prior to
...View More SC quashes Karnataka HC judgment, holds that all trade discounts are allowable as permissible deductions for arriving at taxable turnover; Observes that the words “in respect of the sales relati
...View More SC sets aside Karnataka HC judgment for wrongly dismissing Revenue appeal where issued pertained to liability of assessee as “Good Transport Agency” u/s 65(50b) r/w Section 65(105)(zzp) of
...View More SC holds that CENVAT credit on GTA service availed for transport of goods from place of removal to buyer’s premises is not admissible to assessee, post amendment to Rule 2(l) of CENVAT Credit Ru
...View More SC dismisses Revenue SLP, finds no ground to interfere with Madras HC ruling which allowed transfer of unutilized CENVAT credit under Rule 10 of CENVAT Credit Rules upon shifting of assessee's factory
...View More SC refuses to admit assessee’s appeal challenging order of Mumbai CESTAT which disallowed exemption under Notification No. 184/76-Cus on stainless steel drums, holding that they do not qualify a
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