Supreme Court Rulings
SC finds no error in AP HC judgment that quashed CBEC Circular dated November 5, 2003 clarifying that commission received by distributors on mutual fund distribution is exigible to service tax as &ldq
...View More SC dismisses assessee’s appeals, assembling / mounting various components of water purification and filtration system (WPFS) on job-work basis, amounts to ‘manufacture’ u/s 2(f) of C
...View More SC extends exemption from countervailing duty (CVD) payable on import of Nylon Filament Yarn, in terms of Notification No. 6/2002-CE; Sets aside CEGAT view that when credit under CENVAT Credit Rules i
...View More SC upholds HC Division Bench ruling, excise duty exemption on iron & steel scrap obtained by breaking ships, basis rate of customs duty opted per Light Displacement Tonnage (LDT), discriminatory a
...View More SC allows SSI exemption benefit under Notification No. 175/86 for manufacture of detergent soaps & cakes, despite use of brand name / trade name of another unit; Interpreting Para 7 of said Notifi
...View More SC upholds CESTAT order, 'Close-Up Whitening' manufactured for Hindustan Lever Ltd, not classifiable as 'toothpaste' under CETH 3306.10, but as 'dental cleaner' (i.e. other form of dental hygiene) und
...View More SC dismisses assessee’s appeal, upholds rejection of declared invoice price of imported speakers by CESTAT, in terms of Rule 10A of Customs Valuation Rules; CESTAT rejected 'invoice price'
...View More SC quashes Uttarakhand HC order for miscarriage of justice, serving adjudication order on ‘kitchen boy’ of company not valid service as contemplated u/s 37C of Central Excise Act and conse
...View More SC upholds CESTAT order, expenses collected from Ultra Tech Cement Ltd (UCL) as ‘wharfage charges’ by Maritime Board, a statutory body administering and operating minor ports (assessee), f
...View More SC quashes CESTAT order, grants concessional excise duty on paper and paper products manufactured from unconventional materials like pulp of jute waste / gunny bags under Notification No. 22/94-CE, ho
...View More
 (1).PNG)
