Supreme Court Rulings
SC issues notice, grants interim stay on operation and implementation of Bombay HC judgement which upheld levy of service tax on Advocates u/s 65(105)(zzzzm) of Finance Act w.r.t. services such as adv
...View More SC grants respite to assessee, allows deemed MODVAT credit on rollable & re-rollable old & discarded rails, wheels & fish plates purchased from Railways as ‘scrap’ in auction;
...View More SC dismisses CESTAT findings and quashes interest demand, payment through CENVAT Credit Account permissible where facility of excise duty payment in installments on fortnightly basis under Rule 173G o
...View More SC bench gives split view on inclusion of price of gunny bags used for packing, in assessable value (AV) of soda ash, differs on interpretation of apex court verdicts in Mahalakshmi Glass Workd (P) Lt
...View More SC holds endorsement on Bill of entry (BoE), requiring additional customs duty payment as valid ‘notice of demand’, allows benefit of Kar Vivad Samadhan Scheme provisions for settlement of
...View More SC upholds CESTAT's findings, 'manufacturer' of "AKAI" Color TV sets on job-work basis, not a dummy unit of assessee merely because of acceptance of loan; CESTAT had observed that since 'job-worker' r
...View More SC upholds rejection of Project Imports benefit under Chapter Heading 98.01 of Customs Tariff Act, on import of Gas Enginator Generating system with accessories and spares for initial setting-up of Po
...View More SC quashes Kerala HC Division Bench decision, no assessment proceedings under Central Excises and Salt Act can continue against legal heirs / estate of sole proprietor / manufacturer after his / her d
...View More SC rules in favour of assessee, ‘Nizral Shampoo’ for dandruff cure exigible to lower excise duty rate of 16% as “patent or proprietary medicament” under CETH 3003.10 of Central
...View More SC quashes excise duty demand on sale of tyres exclusively to promoters under joint venture (JV), absent ‘mutuality of interest’ in terms of erstwhile Sec 4(4)(c) of Central Excise Act; Re
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