Assesee entitled for input credit contained in scrap generated during manufacture of exempted goods - CCE vs Albert David Ltd - 2014-TIOL-36-SC-CX.
Unless the sales tax is actually paid to the Sales Tax Department, no benefit towards excise duty can be given under the "transaction value" under Section 4(4)(d} - CCE vs Super Synotex India Ltd - 2014-TIOL-19-SC-CX.
Activities such as sample testing, re-branding etc., would not amount to manufacture and would not fall within Note 5 of Chapter 38 of CETA Schedule - CCE vs Indian Additives Ltd - 2014-TIOL-509-HC-MAD-CX.
Mere taking of cevnat credit is not sufficient for claiming interest as well as penalty - CCE Vs Strategic Engineering Pvt Ltd - 2014-TIOL-466-HC-MAD-CX.
Drawback on re-export is allowed only when re-exported within stipulated time of two years - ONGC vs Union of India - 2014-TIOL-587-HC-DEL-CUS.
Period of limitation for preferring SAD refund claims not applicable retrospectively - Sony India Pvt Ltd vs Commr. of Customs - 2014-TIOL-532-HC-DEL-CUS.
DGFT has power to entertain appeals filed against rejection of applications for TED refund - Motherson Sumi Electric wires vs UOI - 2014-TIOL-417-HC-DEL-EXIM.
Payment of VAT on sale or supply of food by caterer does not absolve him from payment of service tax on a taxable service provided as an outdoor caterer - Indian Coffee Workers Co-operative Society Ltd vs CCE - 2014-TIOL-499-HC-ALL-ST.
Levy of service tax on restaurants upheld - Indian Hotels & Restaurant Association vs UOI - 2014-TIOL-498-HC-MUM-ST.
Refund of Service tax paid on export of services hit by timebar under Section 11B - Andrew Telecom India Private Ltd vs Commr. Customs - 2014-TIOL-497-HC-MUM-ST.
Commissioner (Appeals) has the power to remand in service tax cases - CST vs Associated Hotels Ltd - 2014-TIOL-463-HC-AHM-ST.
Deputation of employees by asseseee company to its group company is not covered under manpower supply service - CST vs Aravind Mills Ltd - 2014-TIOL-441-HC-AHM-ST.