# Shifting of ongoing construction contracts under works contract from 01.06.07 for availing composition scheme is not permissible. Apex Court affirms AP High Court judgement...Nagarjuna Construction Company Ltd vs. GOI - 2012-TIOL-107-SC-ST.
# When the excise duty demand itself is time barred, voluntary payment by assessee does not automatically call for payment of interest…CCE vs. Gujarat Narmada Fertilizers Co.Ltd - 2012 285 ELT 336 (Guj.)
# CVD paid on inputs is eligible for rebate eventhough during relevant period CVD was not specifically included under Notification No.21/2004-C.E...CCE vs. Joint Secretary - 2012-TIOL-937-HC-DEL-CX.
# While demanding duty on excisable scrap Department is bound to classify the product under appropriate tariff heading…Deepak Fertiliser and Petrochemical corporation vs CCE - 2012-TIOL-1646-CESTAT-MUM.
# When the job worker is wrongly availing the benefit of exemption notification, the job worker is liable to pay duty and not the principal manufacturer…CCE vs ACC machinery Company Limited - 2012-TIOL-1547-CESTAT-MUM.
# Input service distributors are not required to distribute proportionate credit till 01.04-12…Eveready Industries India Ltd vs CCE - 2012-TIOL-1635-CESTAT-MAD.
# Wrong classification of service by input service provider shall not affect eligibility of recipient to claim refund if the services are covered under Notification 41/07-ST…Max India Limited vs. CCE - 2012 28 STR 248 (Tri-Del).
# Sale of immovable property by holder of power of attorney and retaining differential amount between sale consideration and amount mentioned in purchase agreement amounts to provision of ‘Real Estate Agent Service’…Gauri Ganesha Real Estates Vs. CST - 2012 28 STR 302 (Tri-Bang).
# CESTAT cannot entertain appeals from orders passed under Section 110A pertaining to provisional release of seized goods…Akanksha Syntex Pvt Ltd vs CCE - 2012-TIOL-1697-CESTAT-MUM.
# In absence of value addition, concept of ‘deemed manufacture’ under Section 2 (f) of Excise Act is not applicable to labelling, relabeling and repacking transactions…In Re: Amazon Seller Services Private Limited - 2012 285 ELT 449 AAR.
# When inputs are procured without payment of duty, the assessee cannot clear final product for export paying duty in order to claim rebate…In Re: Duke Consumer Care Ltd - 2012 285 ELT 475 GOI.