Supreme Court Rulings


Quashes Revenue's Base-Oil classification as HSD applying test of “preponderance of probability” & not “most-akin” 

SC allows Assessee’s appeal against Gujarat HC judgment which held that imported Base Oil is classifiable as High Speed Diesel (HSD - a prohibited item) on the basis of laboratory tests; The imp...View More

Affirms Revenue's classification of composite service received for setting-up paper plant as 'works-contract' 

SC refuses to interfere with the ruling of CESTAT which upheld demand of service-tax under reverse charge mechanism (RCM) on works-contract services received by Assessee for setting up of new tissue p...View More

Dismisses Revenue’s Review Petition in Dish TV case on taxability of STB rentals 

SC dismisses Revenue’s review petition against the rejection of civil appeal, which upheld the CESTAT Mumbai ruling that rental received for supplying Set-Top Boxes (STBs) by Dish TV qualifies a...View More

No service tax on rental charges collected by Dish TV on Set Top Box; Upholds CESTAT order 

SC dismisses revenue’s civil appeal against the CESTAT order that held that rent collected by DTH service provider for supply of Set Top Box to customers/subscribers on rental basis where right ...View More

Dismisses Assessee’s appeal challenging classification of imported ‘reverse-gear-shift’ as ‘motor- vehicle-parts’ under Chapter-87 

SC upholds CESTAT, New Delhi’s ruling classifying reverse-gear-shift imported by the Assessee under Chapter 87 as ‘parts and accessories of motor vehicles’ rejecting Assessee’s...View More

Dismisses Revenue's SLP in Samsung case on taxability of charger sold along with mobile-phone 

SC dismisses Revenue’s SLP against Allahabad HC judgement in Samsung case which held that charger sold in singular retail mobile package is not taxable separately; Assessee submitted t...View More

Condones 'long delay' in filing statutory appeal; Cites CESTAT's non-consideration of facts 

SC allows assessee’s SLP seeking condonation of long delay (3.5 years) in filing statutory appeal before CESTAT; SLP has been preferred by Assessee against dismissal of its writ petition by HC r...View More

Dismisses Assessee’s appeal on classification of ‘trigger sprayer’ mounted on plastic bottles 

SC dismisses Assessee’s civil appeal challenging the ruling of CESTAT Delhi that validated Revenue’s classification of ‘Trigger-Sprayer’ mounted on plastic-bottles used on larg...View More

‘No error’ by CESTAT in holding Surcharge, Cess inapplicable to Reliance’s SEZ unit 

SC dismisses appeals by Revenue challenging order of CESTAT Ahmedabad which ordered for refund of Special Additional Excise Duty (SAED/Surcharge) and Additional Excise Duty (AED/Cess) paid by Special ...View More

Refund-denial to closed-unit of duty paid under-protest utilising credit challenged before SC 

SC issues notice in Assessee's appeal seeking refund in 'cash' of duty paid 'under protest' during the course of investigation by way of utilising the credit which was restored back in the closed unit...View More