# Constructions for landowner and personal use are subject to service tax... Click here for Copy of the Order.
# EPC contracts - Even non-commercial Government contracts are held as taxable under Works Contract Service... Click here for Copy of the Order.
# Communication issued by Assistant Commissioner denying credit of service tax is an appealable order so long as it satisfies the requirements of appealable orders on basis of SC judgment on the point... Racold Thermo Limited vs. CCE - 2012 TIOL 516 CESTAT MUM.
# Taxable value for stock broking service can only be commission received by stock broker and not other amounts like Demat, Turnover charges, BSE charges etc… LSE Securities Limited vs. CCE - 2012 TIOL 593 CESTAT DEL.
# No Excise duty is leviable on goods manufactured at construction site for use in such site for the period March 2006 to 6th July 2009 as per Notification No.01/2011 –CE dated 17.02.2011… CEC-Soma JV vs. CCE - 2012 TIOL 525 CESTAT DEL.
# For Rule 8 (3A) of Central Excise Rules, 2002 payments made through CENVAT credit during the default period also becomes good payment once the default is made good by paying the defaulted amount with interest…. Meenakshi Associates vs. CCE - 2012 TIOL CESTAT DEL.
# Credit can be availed on input services used for wind power generator located outside factory… Rajratan Global wires Limited vs. CCE - 2012 TIOL 469 CESTAT DEL.
# No bar under Cenvat Credit Rules 2004 in retaining first instalment of 50% of credit availed on capital goods even in cases of non installation or use of machinery... Jindal Polyfilm Limited vs. CCE - 2012 279 ELT 299 (Tri-Del).
# Deemed sales also to be treated as sales for the purpose of refund of Special Additional duty... CC (ICD), Delhi vs. Reliance Communications Infrastructure (P) Ltd - 2012 279 ELT 85 (Tri-Del).
# Exemption under notification no. 94/96-Cus from payment of customs duty is not available when what is exported is chassis with engine and what is imported is fully built bus as customs duty is payable on goods ‘as is presented’ to customs authorities… Ashok Leyland vs. Commr of Customs - 2012 TIOL 527 CESTAT MUM.
# Service of Orders through speed post not valid service...Amidev Agro Care Private Limited vs. Union of India 2012 TIOL 395 HC MUM CX.