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Bombay High Court Dismisses Revenue's Appeal in Cenvat Credit Case for Mobile Phones. Service Tax Paid on Mobile Phones Used by Employees Held Eligible for Cenvat Credit Under Cenvat Credit Rules, 2004.

The case is an appeal filed by the Commissioner of Central Excise, Goa, against the order of the Customs, Excise and Service Tax Appellate Tribunal (C...

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Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses

The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...

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Bombay High Court Dismisses Petitions Challenging Secret Ballot Verification of Union Membership in Air India. Secret Ballot Verification for Union Recognition Under Code of Discipline Upheld as Valid and Not Contrary to Industrial Disputes Act.

The judgment pertains to two writ petitions filed by Air India Employees Guild and Air Corporation Employees' Union challenging circulars and letters ...

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Supreme Court Allows Appeal of Instructor Candidate in Fitter Trade — Equivalence of Modular Certificates Recognized. State's Circulars Treating Modular Training as Equivalent to National Trade Certificate Bind the State for Recruitment.

The appellant, Rajesh Kumar Dwivedi, applied for the post of Instructor in Fitter trade pursuant to an advertisement dated 17.03.2008 issued by the Di...

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Bombay High Court Upholds Railway Board's Catering Licensing Policy — License Fee and Gross Sales Share Not Arbitrary. The policy requiring licensees to pay a share of gross sales is a valid contractual term and does not violate Article 14 or Article 19(1)(g) of the Constitution.

The petitioners, various catering associations and individual licensees, challenged the Railway Board's policy dated 1st April 2013 and subsequent cir...

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Bombay High Court Dismisses Petition Challenging Enforcement Committee Decision in Textile Quota Fraud Case. Petitioner Found to Have Forged Visas and Fabricated Bank Realisation Certificates to Obtain Premium Quota.

The petitioner, M/s. Minar Exports, challenged a decision of the Enforcement Committee constituted under a notification dated 12 November 1999 by the ...

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Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.

The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...