Supreme Court Rulings
SC rules against assessee, process of cold-rolling of hot-rolled stainless steel patta / pattis on job-work basis constitutes ‘manufacture’ u/s 2(f) of Central Excise Act; Upholds CESTAT 2
...View More SC disallows conversion of free shipping bills to drawback shipping bills under Rule 12(1)(a) of Customs, Central Excise Duties and Service Tax Drawback Rules 1995; A bare reading of said Rule demonst
...View More SC overrules Bombay HC, Sodexo Meal Vouchers not ‘goods’ within the meaning of Sec 2(25) of Maharashtra Municipal Corporation Act and therefore, not liable to either octroi or LBT; Octroi
...View More SC dismisses Revenue appeal as devoid of merits, upholds CESTAT decision granting service tax relief to owner of “Officer’s Choice” brand under contract manufacturing; Perusing the a
...View More SC calls for constitution of Larger Bench to decide issue of interest chargeability u/s 11AB of Central Excise Act on payment of differential duty owing to price escalation post removal of goods; It i
...View More SC rules in favour of assessee, allows deduction of “interest on receivables” while finalizing provisional assessment of goods sold on credit basis; Quashes CEGAT’s finding that dedu
...View More SC upholds HC order, allows input tax credit (ITC) of raw material used by manufacturer of asbestos cement (A.C.) sheets and bricks that were exempt from tax vide Notification dated March 9, 2007 issu
...View More SC denies SSI exemption under Notification No. 8/2001-CE on manufacture and sale of gutkha / pan masala containing chewing tobacco under the name “Crane Gutkha”; Rejects assessee’s s
...View More SC dismisses Revenue SLP, finds no ground to interfere with Bombay HC ruling which extended benefit of cross utilization of exports in terms of Para 5.4 of FTP for EPCG export obligation fulfillment;
...View More SC grants relief to assessee on limitation, quashes differential excise duty demand on printing of PVC films / sheets; Refuses to consider classification issue, where Revenue sought classification of
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