Supreme Court Rulings


Rejects Assessee's request for penalty waiver post outstanding-liability conversion into instalments 

SC dismisses SLP against Punjab & Haryana HC order wherein assessee’s request for waiver of penalty came to be dismissed; Assessee pleads that at least the penalty imposed may be waived as i...View More

Dismisses Revenue's appeal on classification of goods for providing 'telecom-networking equipment' support-services 

SC dismisses appeal by Revenue challenging CESTAT order on classification of goods imported for providing support services in respect of telecommunication networking equipment; Assessee is in the busi...View More

Dismisses Revenue's SLP against HC judgment quashing demand on gates manufactured for Hydroelectric project 

SC dismisses Revenue’s SLP against Madhya Pradesh HC judgment that quashed central excise duty demand on various gates and other items fabricated from iron and steel items particularly for Hydro...View More

Dismisses Revenue’s appeal against order quashing demand on access to 'bowling alleys' 

SC dismisses Revenue’s civil appeal against CESTAT order which quashed ST demand on income earned by ‘Blu-O Centres’ for providing access to bowling alleys; After condoning delay in ...View More

Dismisses Revenue’s challenge to BPO's credit eligibility on various services received from car-dealers 

SC dismisses SLP by Revenue against order of Telangana HC which held assessee-Business Process Outsourcing (BPO) eligible to avail CENVAT credit on various services performed by Dealers (computer and ...View More

Dismisses Revenue's review in Boeing-India case w.r.t. demand on reimbursements to seconded employees 

SC dismisses Revenue’s review petition against earlier order dismissing its appeal assailing the order of CESTAT Delhi which ruled in favour of Boeing India (Assessee) and dropped the demand of ...View More

Dismisses Revenue’s appeal against exemption on nutritional-food-product supplied under Govt's scheme 

SC dismisses Revenue’s appeal against CESTAT ruling granting excise duty exemption to manufacture and supply of “Blend of Critical Processed Materials” (BCPM), a nutritional food pro...View More

Dismisses Revenue's appeal treating in-flight F&B supply to airlines as ‘Outdoor Catering Service’ 

SC dismisses Revenue’s appeal against CESTAT ruling which held that ‘supply of food & beverages' (F&B) to the international as well as domestic flights is not ‘Outdoor Cateri...View More

Remands DRI's SCN against Tata Steel to CESTAT following Canon review verdict 

SC remands the proceedings related to SCNs issued against Tata Steel Ltd by the Additional Director General, DRI, to the CESTAT Kolkata in view of judgment delivered in Canon review case; The SCNs pro...View More

Upholds CESTAT order on includability of reimbursable expenses for ITSS import under reseller agreement 

SC dismisses appeals by assessee, importing Information Technology Software Services (ITSS) in respect of inclusion of reimbursable expenses/operating profit margin in the gross value for the purposes...View More