Supreme Court of India
M/s Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune
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1 Supreme Court bench has cited this judgment.
From the headnote
Issue for Consideration Whether the mobile service providers who pay excise duties on various items for setting up their business more particularly for erection of mobile towers and peripherals like pre-fabricated buildings etc. can take the benefit of CENVAT Credit under the CENVAT Credit Rules, 2004 for the purpose of payment of service tax on the output services rendered by them. Headnotes† CENVAT Credit Rules, 2004 – Rules 3, 2(k), 2(a)( )(i), (iii) – “inputs”; “goods”/“capital goods” – General Clauses Act – ss.3(36), 3(26) – Transfer of Property Act, 1882 – s.3 – Mobile Service Providers
Authorities it was built on
- 2008 Commissioner of Central Excise, Bolpur v. Mis Ratan Melting & Wire Industries
- 1990 Municipal Corporation of Greatior Bombay and Anr. v. Indian Oil Corporation Ltd.
- 1964 M/s. J. K. Cotton Spinning & Weaving Mills Co. Ltd. v. Sales Tax Officer, Kanpur and Another
- 2011 Saraswati Sugar Mills v. Commissioner of Central Excise, Delhi-ill
- 1988 Narne Tulaman Manufactures Pvt. Ltd. Hyderabad v. Collector of Central Excise, Hyderabad
- 1975 Indian Chambers of Commerce v. C.I.T., West Bengal-ii, Calcutta
- 1994 M/s Quality Steel Tubes (p) Ltd. v. Collector of Central Excise, U.P.
- 1976 Annapurna Carbon Industries Co. v. State of Andhra Pradesh
- 2010 Commissioner of Central Excise, Ahmedabad v. Solid & Correct Engineering Works & Ors.
- 1997 Sirpur Paper Mills Ltd. v. Collector of Central Excise, Hyderabad
- 1996 M/s. Mittal Engineering Works (p) Ltd. v. Collector of Central Excise, Meerut
- 2007 Commissioner of Central Excise, Indore v. Mis. Cethar Vessels Ltd. and Ors.
- 2022 Commissioner of Central Excise & Service Tax, Rohtak v. Merino Panel Product Ltd.
- 2004 M/s. T.T.G. Industries Ltd., Madras v. Collector of Central Excise, Raipur
- 2000 Triveni Engineering and Industries Ltd. and Anr. v. Commissioner of Central Excise and Anr.
- 2002 Collector of Central Excise, New Delhi v. Hindustan Sanitaryware & Industries
- 2004 Commissioner of Customs, Kolkata v. M/s. Rupa and Co. Ltd.
- 2010 Commissioner of Central Excise, Jaipur v. M/s. Rajasthan Spinning and Weaving Mills Ltd.
- 1988 Collector of Central Excise, Calcutta v. Jay Engineering Works Ltd.
- 1990 Mehra Bros. v. Joint Commercial Officer, Madras
- 1997 M/s Oblum Electrical Industries Pvt. Ltd., Hyderabad v. Collector of Customs, Bombay
- 2006 Commissioner of Central Excise, Indore v. M/s. Virdi Brothers and Ors.
- 2009 Commissioner of Central Excise, Mumbai v. M/s. Hindustan Spinning & Wvg. M. Ltd. and Anr.
- 2008 Tata Teleservices Ltd. v. Bharat Sanchar Nigam Ltd. and Ors.
- 2020 Vodafone Idea Ltd. (earlier Known as Vodafone Mobile Services Limited) v. Assistant Commissioner of Income Tax Circle 26 (2) & Anr.
Where later benches applied it
Of those, 1 referred to
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