Supreme Court Rulings
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 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
 (1).PNG)
