Service tax paid in respect of conveyance of children of employees to and from school is eligible as credit to manufacturer... Hindustan Zinc Ltd vs CCE - 2013 TIOL 572 CESTAT MUM.
Distribution of input service credit by ISD without issuing invoice is a curable defect... CCE vs Modern Petro fills – 2013 TIOL 659 CESTAT AHM.
When a service is rendered to a third party at the behest of customer, the service recipient is customer and not the third party... Vodafone Essar Cellular vs CCE – 2013 TIOL 566 CESTAT MUM.
Onsite services of maintenance and repair provided by subsidiary to customers of assesee in India is not eligible for export benefits for the period prior to 27.02.10... Tech Mahindra vs CCE – 2013 TIOL 566 CESTAT MUM.
Pre-deposit ordered on the issue that the free telephone connections given to its employees are subject to service tax... Bharti Airtel Ltd vs CST – 2013 TIOL 654 CESTAT DEL.
Assessee includes his agent and therefore, if the tax liability has been discharged by the agent on the service rendered by his principal, that is sufficient for discharge of service tax liability by the principal... Zaheerkhan B Khan vs CST – 2013 TIOL 643 CESTAT MUM.
Timebar under Section 11B is not applicable in respect of excess payment of excise duty erroneously paid on imports... Kansai Nerolac Paints vs Commr of Customs - 2013 TIOL 588 CESTAT MUM.
Application for refund of SAD cannot be rejected on time bar when assesee has filed the same within one year from the date of finalisation of assessment... Singla Trading vs CC - 2013 TIOL 576 CESTAT BANG.
VCD player supplied free along with CTV is dutiable and to be valued on basis of some reasonable criteria in absence of MRP...M/s Hotline Electronics Ltd vs CCE 2013 TIOL 623 CESTAT DEL.
Credit availed is deemed to have been reversed in case of assesee paying ED on final product... Mittal Pigments Private Ltd vs CCE - 2013 TIOL 634 CESTAT DEL.
Assessee can transfer credit under Rule 10 without effecting actual transfer of inputs... Ispat Industries vs CCE - 2013 TIOL 565 CESTAT MUM.