Supreme Court Rulings


Dismisses Revenue's appeal against CESTAT-ruling quashing demand as 'intermediary' on sales-promotion service 

SC dismisses Revenue’s appeal against the CESTAT Mumbai ruling which set aside the service tax demand on Chevron Philips Chemicals India (assessee) on the provision of sales promotion and other ...View More

Dismisses Revenue’s appeal in Blackberry India's refund matter concerning 'relevant date' 

SC dismisses Revenue's appeal against the ruling of CESTAT Delhi, which affirmed the order of First Appellate Authority (FAA) and allowed Blackberry India's refund claim of CENVAT credit for services ...View More

Affirms CESTAT's order on classification of Savoury Oats; Dismisses Revenue's appeal 

SC dismisses Revenue’s appeal against CESTAT’s order classifying Savoury Oats/Silk Oats as “Rolled or Flaked Grains of Oats” under CH 1104 12 00 attracting NIL rate of duty and...View More

Dismisses SLP against HC-judgment holding overseas-entity liable to penalty for under-invoicing, conspiring with importer

SC dismisses assessee’s SLP challenging Delhi HC judgment which upheld penalty against assessee (based outside India) for conspiring with importer by under-invoicing the goods and mis-declaring ...View More

Upholds interest payment on VAT-refund to Kirloskar Brothers; Highlights 'continuing lapse' by Revenue

SC in Revenue’s SLP against Jharkhand HC order, directs interest payment at 6% to Kirloskar Brothers on the amount of VAT refund; Distinguishing co-ordinate bench’s decision in assessee&rs...View More

Affirms HC decision classifying LAN cable as computer peripherals; Dismisses Revenue’s SLP

SC dismisses Revenue's SLP against Rajasthan HC decision on classification of LAN Connection Cable (CAT-5 and/or CAT-6 cables) used to connect the computer to a network for high speed d...View More

Tea blending & packing not 'manufacture'; Definition exhaustive, not expansive; Dismisses Revenue's appeal 

SC holds that mere mixing of different types of tea by retailer/wholesaler only for the purpose of marketing as tea and not a particular type of tea, does not involve any ‘process/manufacture&rs...View More

Hiring of cranes, trucks to ONGC/IOCL not deemed-sale but service; Reverses HC findings

SC allows the batch of appeals, holds that, supply of cranes, trucks, buses, trailers, water tankers, oil tankers, etc. on ‘hire basis’ to ONGC and IOCL, without &...View More

Revenue’s due during liquidation to follow waterfall mechanism under IBC, 2016 

SC holds that “dues of the Central Board of Indirect Taxes & Customs, Department of Revenue will be paid as per the waterfall stipulated under Section 53 of the Insolvency and Bankruptcy Cod...View More

Dismisses Revenue’s SLP w.r.t. classification dispute involving Mitsubishi’s Air Conditioner units 

SC dismisses Revenue’s SLP against CESTAT order pertaining to classification issue of Air Conditioner Outdoor and Indoor units of more than 2 ton capacity imported by Mitsubishi Electronics; Fol...View More