Exemption to clearance of 3500 MT of paper under Notification No.06/01-CE to include weight of wrapper... CCE vs BK Kraft Ltd - 2013 TIOL 1158 CESTAT DEL.
Aggregate value of clearance for claiming exemption on clearance of plastic pouches under Notification No.8/99 CE to include value of plastic film/plastic laminated film used captively for manufacture of such plastic pouches... Ariya Flexi Labels vs CCE - 2013 TIOL 1134 CESTAT MAD.
Goods falling under Ch.85 are eligible for capital goods credit irrespective of the fact as to whether such goods became part of plant and machinery embedded to earth or not... Omax Auto Ltd vs CCE - 2013 TIOL 1276 CESTAT DEL.
Discount received on account of pre-payment of sales tax under deferred tax scheme is not to treated as additional consideration subject to excise duty... Automag India P Ltd vs CCE - 2013 TIOL 1275 CESTAT MUM.
Technical panel appointed in relation to issue regarding classification of a commodity can comment only on technical and engineering aspect and not empowered to opine or decide on classification... Bharat Bijlee Ltd vs CCE - 2013 TIOL 1253 CESTAT MUM.
Issue whether the amount charged as excise duty in the debit side of profit and loss account constituted cost of manufacture and absorbed by sale value depicted in credit side of that account bars the refund claim by doctrine of unjust enrichment and deniable referred to President... Advance Steel Tubes Ltd vs CCE - 2013 TIOL 1164 CESTAT DEL.
Issue as to whether the goods manufactured under loan licence agreement by other manufacturers are to be clubbed with goods manufactured in factory of loan licencee for purpose of Notification 08/2003 CE referred to third member... Optho Remedies Pvt Ltd vs CCE - 2013 TIOL 1257 CESTAT DEL.
The decision of Delhi High Court scrapping service tax on reimbursements under Rule 5 (1) is not applicable for the period prior to 2006... Shri Krishan Kumar vs CCE - 2013 TIOL 1155 CESTAT DEL.
Appellant entering in to agreements with various parties for establishing schools in collaboration with permission to use its name, logo and motto etc against payment of fixed consideration amounts to provision of 'Franchise Service'... Delhi Public School Society vs CST - 2013 TIOL 1282 CESTAT DEL.
Substantial benefit of refund of service tax paid on input services used for export of goods cannot be denied when the requirements specified under the statute can be verified through documents available otherwise... Meridian Apparels Ltd vs CCE - 2013 TIOL 1280 CESTAT MAD.
Value of material used in course of tyre retreading not entitled for exemption under Notification 12/03-ST in view of LB decision in Aggarwal Colour Advance Photosystem... Laxmi Tyres vs CCE - 2013 TIOL 1261 CESTAT MUM.
Rule 5 (1) struck down by Delhi High Court as ultra vires of Section 67 cannot be releid on by adjudicating authority for confirming demands against assessees... Maltex Malsters Ltd vs CCE - 2013 TIOL 1210 CESTAT DEL.