# Hon’ble Supreme Court holds that, notwithstanding the provisions of RTI Act, the State Government is not under obligation to provide grounds of detention to detenu prior to his arrest and detention...Subash Popat Lal Dave vs. Union of India 2012 TIOL 50 SC RTI LB.
# Hon’ble Apex Court directs the Government to follow all the instructions strictly to ban import of all hazardous/toxic wastes, which had been identified and declared to be so under the BASEL Convention and its different protocols ...Research Foundation for Science Technology and Natural Resource Policy vs. Union of India 2012 TIOL 49 SC CUS.
# Hon’ble Supreme Court holds that the activity of removal of foreign materials from iron ore to make iron ore concentrate does not amount to manufacture…CCE vs. Steel Authority of India 2012-TIOL-52-SC-CX.
# AP High Court stays the order of CESTAT in the matter of service tax liability on EPC contracts executed for Government under Works Contract Service…Maytas NCC JV vs. Commr of Central Excise 2012-TIOL-520-HC-AP-ST.
# CESTAT holds certain services provided by banks as not taxable…Canara Bank vs CST 2012-TIOL-790-CESTAT-AHM.
# CESTAT holds that the collection of toll on behalf of NHAI are classifiable under Business Auxiliary service…Ideal Road Builders Private Limited vs. Commr of Customs 2012-TIOL-807-CESTAT-MUM.
# CESTAT recalls the order of dismissing the appeal of PSU for want of COD clearance subsequent to judgment of SC doing away with requirement of COD clearance…CCE vs ONGC Corporation Limited 2012 TIOL 876 CESTAT MUM.
# CESTAT holds that a ‘broad nexus’ between the imported and the exported products are sufficient to claim the benefit of the Target Plus Scheme…Gimpex vs. CCE 2012-TIOL-878-CESTAT-BANG.
# CESTAT holds that the designs and drawings are not classifiable under Heading 8479.89 as machinery but under Heading 49.06 and can be imported duty free…National Organic Chemical Industries Limited vs. Commissioner of Customs 2012-TIOL-907-CESTAT-MUM.
# CESTAT holds that the vehicle manufacturer is entitled to take input service credit on after sales service provided by the dealer subject to the conditions that the service charges are included in the assessable value of the vehicle...CCE Nasik vs. Mahindra & Mahindra 2012-TIOL-836-CESTAT-MUM.
# CESTAT holds that there is no requirement in the Rules that the invoice number should be printed on the invoice for availing credit ... Pepsico India Holdings Ltd vs CCE 2012-TIOL-787-CESTAT-MUM.