Supreme Court Rulings
SC dismisses Revenue appeal, finds no good ground to interfere with CESTAT’s view that development of land owned by Housing Corporation for township neither taxable as ‘construction of com
...View More SC remands matter pertaining to inclusion of notional interest accrued on advance received from customers, noting that assessee received 90% advance from Coco Cola India and 100% advance from Pepsico
...View More SC overrules CESTAT, customs duty leviable on crude oil actually received at shore tank in India, not on 'Bill of Lading' quantity; Perusing the statutory scheme, including Rules 4 & 9 of Customs
...View More SC upholds GEGAT order, deposit taken at time of booking motorcycle does not consitute 'additional consideration', absent any relevance to motorcycle cost; CEGAT had observed that overall effect of de
...View More SC sets aside CESTAT order, "Virginiamycin" imported under brand name "STAFAC 1000" classifiable as anti bacterial/organic compound under Customs/Excise Tariff Heading 2941.90; Rejects
...View More SC upholds CESTAT findings, no connivance between assessee and SSI unit to manufacture electric hair removers and dyers on job-work basis and pay excise duty at lesser rate; CESTAT had rejected Revenu
...View More SC upholds CESTAT's findings, 'footwear' cleared in packages to institutional customers with MRP affixed on them, not exempted under Rule 34 of Packaged Commodity Rules, (PC Rules) to be valued u/s 4A
...View More SC rules in favour of assessee, ‘pre-delivery inspection’ (PDI) and ‘after-sale service’ (ASS) charges not includible in assessable value of two-wheelers cleared to dealers, u/
...View More 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
 (1).PNG)
