# CESTAT holds that the payment for goodwill on transfer of business is not taxable under the category of business auxiliary service...CCE vs. SS Engineers and Contractors - 2012-TIOL-1282-CESTAT-MUM.
# CESTAT holds that an assessee who is a dealer as well as provider of authorised service station is not entitled to take credit of GTA service availed for transportation of vehicles for sale…ACC vs Sri Shiva Shankar Automobiles - 2012-TIOL-1094-CESTAT-BANG.
# CESTAT holds that an assessee providing renting of immovable property service is eligible to take credit of service tax paid on construction service and other input services used for construction…Navaratna SG Highway Prop Pvt Ltd vs CCE - 2012-TIOL-1245-CESTAT-AHM.
# CESTAT holds that the service tax due under one enactment cannot be discharged by paying tax (VAT) under another enactment…TIL Limited vs CCE - 2012-TIOL-1162-CESTAT-DEL.
# CESTAT grants stay to co-owners in respect of renting service when aggregate value received by each co-owner is below the threshold limit...Dinesh K Patwa vs CST - 2012-TIOL-1205-CESTAT-AHM.
# CESTAT holds that the importer need not pay CVD on MRP, when goods after import are sent to packer who carries out deemed manufacturing activity under Section 2 (f) of CE Act 1944 ...Phil Marketing Services Private Ltd vs CCE - 2012-TIOL-1101-CESTAT-MUM.
# CESTAT holds that the bonafide purchasers of DEPB are not to be faulted for fraudulent license obtained by exporters who sold the same later on in market…Saluja Exim Limited vs CCE 2012-TIOL-1250-CESTAT-DEL.
# CESTAT holds that the expenses on account of ‘interest on loans’ is not to be factored while computing cost of production for captive consumption...Swaraj Foundry Division vs CCE - 2012-TIOL-1240-CESTAT-DEL.
# CESTAT holds that the manufacturer is not eligible for input service credit when the service provider has not paid any service tax to government...Lacto Cosmetics Private Limited vs CCE - 2012-TIOL-1281-CESTAT-AHM.
# CESTAT holds that deemed exports in terms of provisions of EXIM policy, cannot be treated as export for the purpose of refund of Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004...Tricolite Electrical Industries Limited vs CCE - 2012 TIOL 1266 CESTAT DEL.
# CESTAT holds that tribunal has no power to validate and revive an invalid and ineffective order passed by the Committee of Chief Commissioner’s after expiry of the limitation period ...CCE vs Kape Cones 2012-TIOL-1301-CESTAT-DEL.
# CESTAT holds that in absence of any time limit for availing credit, delay of taking credit by one year will not debar eligibility…Central Bank of India vs CCE - 2012-TIOL-1314-CESTAT-MAD.