Judgements and Orders, Supreme Court and High courts of India

The Hon’ble CESTAT, Mumbai has held that the courses provided by the Appellant were falling under the category of 'vocational training', which enables students to seek employment/self-employment and therefore, exempt from the levy of Service tax unde

The Hon’ble High Court of Madras has held that if, upon a misconception of the legal position, the assessee had paid the tax that he was not liable to pay and such assessee also happens to be an assessee entitled to certain Cenvat credit, the availin

Amounts received by the Appellant were recorded as dealer's margin & the handling charges received by the Appellant from the customers were shown in the invoices as charges and VAT was paid thereon.

The Hon’ble Apex Court held that it cannot be the intention of the Legislature to provide rebate only on one item i.e. either on inputs or final products. It was further held that giving such restrictive meaning to Rule 18 of the Excise Rules would n

The Hon’ble Supreme Court decided the matter in favour of the Appellant by allowing deduction of Cash discount from Transaction value.

The Hon’ble CESTAT, Delhi accepted the contentions of the Appellant and held that in the absence of any such dispute regarding availment of Impugned Services and their utilization for payment of Service tax or proper accounting of the same, the denia

However, as already this Court held that the commodity 'fly ash' cannot be subjected to levy of excise duty because it is not an item of goods which has been subjected to process of manufacture, it may not be necessary for this Court to delve upon an

The Hon’ble Apex Court after elaborate discussion of the various provisions and judicial pronouncements held as under: I). A plain reading of the judgment in the case of Gannon Dunkerley and Company and Others Vs. State of Rajasthan and Others [2002

Even though the Board has attempted to reduce the litigation by issuing clarification as to waiver of issuance of SCN and/ or conclusion of proceedings, however the moot question still remains as to when a case should be categorised by the Department

The Larger Bench of the Hon’ble High Court of Delhi overruled the decision of the pision Bench in Haldiram Case to upheld power of CESTAT to grant/ extend Stay of recovery of demand beyond 365 days from passing of Stay Order, where delay in disposal