Proviso (ii) to Rule 9 (2) of Customs Valuation Rules, providing for addition of 1% in assessable value is to be read down to apply when actual charges of loading, transportation etc are not ascertainable - Wipro Ltd vs Asst Collector of Customs - 2015 TIOL 79 SC CUS.
In case of ex-factory sales, transportation charges from place of removal to place of delivery is not includible in assessable value for payment of excise duty - CCE vs Ispat Industries Ltd - 2015 TIOL 40 SC CX.
When goods are delivered at premises of buyer assessable value to include value of freight, insurance and unloading charges - Commr. of Customs vs Roofit Industries Ltd - 2015 TIOL 87 SC CX.
HC refuses to stay operation of Rule 5A regarding audit by CAG - Inditrade Derivatives and Commodities Ltd vs UOI - 2015 TIOL 1010 HC KERALA ST.
Amending Notification 4/2014 ST extending the exemption to services provided by cord blood banks by insertion of Sl No 2A in Notification No 25/2012 is clarificatory and has no retrospective effect - Lifecell International Private Ltd vs UOI - 2015 TIOL 844 HC MAD ST.
Although service provider can contractually transfer service tax burden on recipient on basis of such agreement revenue cannot be asked to recover dues from third party - Delhi Transport Corporation vs CST - 2015 TIOL 961 HC DEL ST.
Principle of unjust enrichment is not applicable when supplies are made by assessee , a wing of Government to Tamilnadu Civil Supplies Corporation - Sescot Sheet Metal Works Ltd vs CESTAT - 2015 TIOL 1048 HC MAD CX.
Time bar as per Section 11B is not applicable for rebate claims under Rule 18 of Central Excise Rules, 2002 - Deputy Commissioner of Central Excise vs Dorcas Market Makers Private Ltd - 2015 TIOL 820 HC MAD CX.
When there is only a contract of hire and there is no renting of the cab, there is no question of the assessee being assessed in respect of services rendered in connection with rent-a-cab as there is no renting at all. Commissioner of Customs & C.Ex., Meerut-I Vs R.S.Travels - 2015 (38) STR.3 (Uttarakhand).
When the statute provides for a specific period of filing an appeal and also confers specific powers to condone the delay, the appeal if not filed within the specific period or the extended period, then the assessee cannot invoke Article 226 to get over the statutory dictate - Sony Rebeiro Vs Commr. of Service Tax(Appeals), Cochin - 2015 (38) STR 5 (Ker).