Supreme Court Rulings
SC dismisses BCCI appeal, upholds Mumbai CESTAT order that confirmed service tax on reverse charge basis towards audio-visual coverage of Indian Premier League (IPL) matches for and on behalf of BCCI
...View More SC quashes P&H HC order which granted concessional tax rate to Nokia India (assessee) towards battery chargers sold alongwith cell phones, under Schedule ‘B’ to Punjab VAT Act r/w Rule
...View More SC allows Special Leave Petition (SLP), sets aside Bombay HC order that upheld CESTAT’s dismissal of appeal for want of prosecution before the Forum; Rejects Revenue contention that under Rule 2
...View More SC partly allows Hindustan Coca Cola's appeal challenging HC order in respect of recovery of refund already sanctioned under Industrial Policy Resolution, pursuant to Sec 153 of Finance Act, 2003; As
...View More SC dismisses assessee’s appeal, upholds Rajasthan HC judgment confirming supply of explosives to contractor for use in mining operations as transaction of ‘sale' u/s Sec 2(38)(ii) of Rajas
...View More SC dismisses assessee’s SLP, upholds Delhi HC judgment setting aside Tribunal order on legality of appeal filed u/s 86(2) of Finance Act on Committee of Chief Commissioners’ direction; Del
...View More SC allows Revenue appeal, sets aside Bombay HC judgment quashing excise duty demand on goods viz. tractors sold from depots at higher price than ex-factory gate during 1982-85; Accepts Revenue content
...View More CENVAT credit available on inputs used in making exempt by-product (viz. sulphuric acid); Rejects Revenue’s contention that when two final products emerge out of common inputs, one excisable and
...View More Supreme Court’s 5-Judge Constitution Bench overrules 3-Judge Bench ruling in Kone Elevators Ltd; Manufacture, supply and installation of lifts constitutes “works contract”, not &ldqu
...View More SC dismisses Revenue SLP, finding no substance in the petitions; SLP filed against Allahabad HC judgment allowing input credit proportionate to waste & scrap generated during manufacturing of exem
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