# Goods manufactured by EOU out of rawmaterials purchased from another EOU and cleared to DTA held as eligible for benefit of Notification No.08/97- CE... CCE vs. Favourite Industries 2012 TIOL 30 SC CX.
# If duty of excise itself is not leviable, it is not proper for Department to demand interest on ground that since assessee paid duty voluntarily, there is a liability to pay interest... CCE vs. Gujarat Narmada Fertilisers Company Limited 2012 TIOL 273 HC AHM.
# The expression 'place or premises from where the excisable goods are to be sold' used in Section 4(3)(c) of Excise Act, cannot be interpreted to mean a place or premises where the excisable goods are delivered to the buyers... CCE vs. Mukat Pipes Limited 2012 TIOL 400 CESTAT DEL.
# Facility to convert free shipping bills to DEPB shipping bills is available retrospectively and hence benefit not to be denied on technical ground that relevant public notice was not available on date of shipment... Sree Rayalaseema Dutch Kassenbouw Ltd vs. Commr. Of Customs 2012 TIOL 428 CESTAT MAD.
# EPCG authorisation holder can claim benefits of exports by third party towards fulfilment of export obligation only if such third party is a supporting manufacturer... Lakshmi Automatic Loom Works Limited vs. Commr. Of Customs 2012 TIOL 416 CESTAT MAD.
# Sale of fully built flats not taxable prior to 01.07.2010 as service is treated as rendered to oneself... CCE vs. Skynet Builders Developers Colonizer 2012 TIOL 440 CESTAT DEL.
# Commissioner (Appeals) remanding appeal for requantification of eligible credit under Rule 5 of Cenvat Rules, when substantive issue is decided by higher judicial forum - is pursuant to guidelines laid down by Board's Circular dated 19.1.2010... CCE vs. Outsource Partners International Private Limited 2012 TIOL 414 CESTAT BANG.
# Construction of villas as per common plan and lay out amounts to construction of residential complex and service tax is primafacie leviable... Isha Homes India Private Limited vs. CST 2012 TIOL 424 CESTAT MAD.
# When liability to pay freight is on manufacturer, fact of payment of same by consignment agent does not absolve manufacturer from their liability... M/s. Amaravathi Sree Venkatesa Paper Mills Limited vs. CCE 2012 TIOL 422 CESTAT MAD.
# No service tax is payable on those expenses incurred by CHA on behalf of their customer where reimbursement is on actuals... CST vs. Lee & Muirhead Private Limited 2012 TIOL 420 CESTAT MAD.