Supreme Court Rulings


Dismisses Revenue's appeal in MEIS-benefit denial/re-classification by customs despite DGFT's approval 

SC dismisses Revenue’s appeal against CESTAT-order rejecting re-classification of goods ('Lamda Cyhalothrin Technical') imported by assessee and cancellation of MEIS-scrips by customs autho...View More

Affirms HC's stance allowing ITC based on higher VAT paid on stock irrespective of amendment 

SC dismisses State of Punjab’s civil appeal, upholds the Punjab & Haryana judgment, allowing the assessee to claim ITC based on the higher VAT paid on stock, despite an amendment t...View More

Dismisses Revenue’s appeal on classification of animal-feed supplements/concentrates; Cites Board-Circular 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Mumbai that rejected Revenue’s attempt to re-classify ‘animal feed supplements/concentrates’ under CTH 293...View More

Mandate to submit declaration Forms under PSI, 1993 ‘prospective'; Quashes revision notices 

SC upholds Bombay HC judgment, states that the requirement to submit Form ‘C’ and ‘D’ u/s 8(4) of the Central Sales Tax Act, 1956 in order for assessee to claim exemption under...View More

Dismisses Revenue’s appeal seeking re-classification of ‘inflatable party items’ 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT that rejected Revenue’s attempt to re-classify ‘inflatable-party-items’ under CTH 9503 00 90 as opposed to ...View More

No service by distributor to State vis-à-vis online/offline sale of lottery-tickets; Dismisses Revenue's appeal 

SC in a significant development settles the dust on constitutional validity of levy of service tax on Section 65 (105) (zzzzn) of Finance Act, 1994 [the clause] as introduced vide Finance Act, 2010 by...View More

Dismisses Revenue’s appeal challenging rejection of related party valuation inter-se Assessee and Maruti-Udyog 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Allahabad that rejected the approach of the Revenue to adopt cost plus 10% approach in valuation between Assessee and Maruti...View More

Dismisses Revenue's SLP against HC order quashing SCN pending since 12 years 

SC dismisses Revenue’s SLP against Punjab & Haryana HC’s order that quashed the SCN pending for 12 years since issuance; The SCN was issued by DRI in 2007 alleging misdeclaration of va...View More

Dismisses Revenue’s appeal challenging differential-duty refund on ‘Edible Grade Crude Palm Oil’ 

SC dismisses Revenue’s civil appeal against CESTAT order on refund of differential duly allowed on import of Edible Grade Crude Palm Oil “on the ground of delay as well as on merits”...View More

Dismisses Revenue's appeal challenging exemption to coaching Center imparting upskilling course 

SC dismisses appeal by Revenue on extending service tax exemption to ‘coaching centres’ on account of ‘concurrent findings’ of both Delhi HC and CESTAT Delhi; Assessee (Wi...View More