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Bombay High Court Dismisses Revenue Appeal in CENVAT Credit Case — Amendment to Rule 6 of Cenvat Credit Rules, 2004 Held Not Retrospective. CESTAT order allowing respondent's appeal upheld as the retrospective amendment by Finance Act, 2010 did not apply to the period prior to its enactment.

The appeal was filed by the Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate against Larsen & Toubro Limited (HED) under...

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Bombay High Court Allows Appeal in Central Excise Case Due to Limitation Bar. Demand for Excise Duty on Gates and Hoists Supplied to Irrigation Department Held Time-Barred Under Section 11A of Central Excise Act, 1944.

The appellant, Water Resources Development (formerly Irrigation Department), was engaged in manufacturing mechanical gates, parts, and hoists for dams...

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Bombay High Court Quashes Circulars Including Dealer's PDI and Free After-Sales Service Costs in Assessable Value of Vehicles — Circulars Held Ultra Vires Section 4 of Central Excise Act, 1944.

The petitioner, M/s. Tata Motors Ltd., a manufacturer of vehicles, challenged clause 7 of Circular No. 643/34/2002CX dated 1st July, 2002 and Circular...

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Bombay High Court Dismisses Petition Challenging Disciplinary Action in ONGC Tender Irregularity Case. Court upholds chargesheet, punishment order, and appellate order against employee for unauthorizedly constituting tender committee to favor L2 bidder.

The petitioner, R.P. Gautam, an employee of Oil and Natural Gas Corporation Ltd. (ONGC), filed a writ petition under Article 226 of the Constitution o...

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Bombay High Court Allows Revenue Appeal in Central Excise Case — Interest Under Section 11AB Cannot Be Waived. Mandatory Interest Provision Requires Payment of Interest on Delayed Duty Even if Penalty Is Waived.

The case involves an appeal by the Revenue (Commissioner of Central Excise and Customs) against an order of the Customs, Excise & Service Tax Appellat...

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Bombay High Court Dismisses Revenue's Appeal in CENVAT Credit Case for Outdoor Catering Services. Outdoor Catering Service Provided to Factory Employees Held as Input Service Under Rule 2(l) of Cenvat Credit Rules, 2004 Due to Statutory Obligation Under Factories Act, 1948.

The Commissioner of Central Excise, Nagpur, appealed against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which allowe...

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Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.

The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...