High Court Rulings

Upholds rebate on ‘Gutkha’ export, prohibition on sale, storage, thereof within NCT irrelevant

Delhi HC quashes Revisional authority's order, allows rebate on export of ‘gutkha’ in terms of Rule 18 of Central Excise Rules, 2002 (Rules) r/w Notification No. 19/2004 and No. 32/2008; R...View More

Delhi HC reverses CESTAT LB, allows credit to telecom infrastructure companies 

HC allows CENVAT credit on towers, parts thereof and prefabricated shelters, for provision of output 'telecommunication service', finds Bombay HC judgments in Bharti Airtel Ltd. and Vodafone India con...View More

'Pioneer Units' entitlement under 'Packaged Incentive Scheme' not restricted to 'proportionate incentives'

HC allows full exemption from tax in respect of entire turnover to assessee, engaged in manufacturing PVC Plastic Pipes, Pipe fittings, etc. and holding an certificate of eligibility/entitlement as a ...View More

Extends concessional rate on HSD purchases against 'Form C', un-amended Section 8(3) benefit should continue 

HC allows assessee, engaged in mining of lime stone and manufacture of cement, to download ‘C’ Forms and avail benefit of concessional rate of tax u/s 8(3) of Central Sales Tax (CST) Act, ...View More

Admonishes Commissioner for non-observance of judicial discipline and binding CESTAT order, imposes cost 

HC admonishes Commissioner for rejecting assessee’s refund claim on export of services despite CESTAT's order for previous period in assessee’s favour; Notes that said order was passed by ...View More

Condemns Revenue’s 'casual' appeal filing approach, requests CBIC for 'Standard Operating Procedure' 

HC condemns Revenue’s casual approach of filing appeals while observing that it does not expect Revenue to file appeals as a matter of ritual and withdraw it when it comes up for hearing before ...View More

Directs Form-C issuance towards petro-products procurement, follows own ratio

HC disposes assessee's writ in the matter of issuance of C-forms for purchase of petroleum products and refund of excess tax paid; Grants relief to assessee while taking note of assessee's reliance up...View More

Allows TED refund in respect of supplies to 100% EOU, pre-March 2013 

HC quashes denial of Terminal Excise Duty (TED) refund claim in respect of supplies by assessee to 100% EOU treated as ‘deemed export’ under provisions of Foreign Trade Policy 2009-14 (FTP...View More

Finds no perversity in CESTAT's order denying credit absent demonstration of goods movement 

HC dismisses assessee’s appeal against order of CESTAT which disallowed CENVAT credit on inputs on the ground of clandestine transactions, absent any question of law; CESTAT basis report from RT...View More

Invokes saving clause, upholds service-tax proceedings initiated under Finance Act post GST

HC dismisses assessee’s writ challenging proceedings under show cause notice issued u/s 73(i) of Finance Act, 1994 (Finance Act) on the ground that same stood omitted in view of Section 173 of C...View More