Supreme Court Rulings
SC dismisses Revenue appeal, condemns Revenue's approach in preferring appeal in matter of classification of ready mix concrete, when matter already settled by Apex Court; States that issue has been d
...View More SC dismisses Revenue appeal, ‘milk shake mix’ and ‘soft serve mix’ meant for institutional sales, classifiable as “dairy produce” under Chapter sub-heading 0404.90;
...View More SC allows assessee’s appeal, royalty for using brand name "NOVINO" belonging to 'brand owner', not an additional consideration for sale of goods under Rule 5 of Central Excise (Valuation) Rules,
...View More SC dismisses Revenue appeal, windmill doors and electrical boxes are components/parts of wind operated electricity generators, entitled to exemption benefit under Notification No. 06/2002-CE; Windmill
...View More SC dismisses Revenue appeal, upholds price charged by job-worker for manufacture of chocolates on behalf of Nestle India Ltd; Rejects Revenue’s stand that sum of Rs 4.5 Cr advanced by Nestle inf
...View More No anti-dumping duty (‘ADD’) can be imposed on imports made during the “gap period” between expiry of provisional ADD and imposition of final ADD; Rejects Revenue contention th
...View More SC dismisses Revenue appeal, allows utilisation of entire accumulated input credit to manufacturer-assessee upon coming into force of CENVAT Credit Rules (CCR) 2002; Rejects Revenue contention that as
...View More SC allows service tax refund to assessee, where title to goods transferred to merchant-exporter (ME) who ultimately effected export and received payment from purchaser; Earlier, Bombay HC while findin
...View More SC dismisses Revenue appeal, upholds HC findings that ‘unjust enrichment’ doctrine inapplicable to refund order passed under un-amended Section 11B of Central Excise Act (Act) pre-1991, st
...View More SC overrules Allahabad HC and quashes initiation of reassessment proceedings u/s 21(2) of U.P. Trade Tax Act post expiry of 6 years from end of AY 1990-91; Rejects Revenue’s stand that amendment
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