Scope of “Road” does not include runways, which are specifically prepared along which aircraft takes off and lands. It is not how it is made and surfaced but what it is utilized for which is relevant. – D.P.Jain and Company Infrastructure Pvt. Ltd v UOI – 2016 43 STR 507 Bom.
Section 65(105)(zzzzw) of the Finance Act, 1994 pertaining to levy of service tax on the provision of short term accommodation and the corresponding instructions/circulars seeking to operationalise the levy is unconstitutional and invalid. – Federation of Hotels & Restaurants Association of India v UOI - 2016 44 STR 3 Del.
Judgment is precedent for what it lays down and not what follows out of it. Answer to reference alone arises directly for consideration and is precedent. Opinion corollary to that answer is not precedent – Tiruchitramalam Projects Ltd v CESTAT, Chennai - 2016 43 STR 531 Mad.
Opinions under sub-section (2) of Section 35B of the CEA is a condition precedent for filing appeal and without the same it is surely an incurable defect and cannot be rectified by filing an authorization later - CCE v Ballarpur Industries Ltd - 2016 338 ELT 498 Ori.
Dual benefit of rebate & drawback on export disallowed distinguishing Spentex case ruling – Raghav Industries Ltd - TS 318 HC 2016 MAD EXC.
Credit utilization towards clearances under compounded levy scheme in terms of Section 3A of Central Excise Act, 1944 disallowed – Arun Smelters Ltd - TS 335 HC 2016 MAD EXC.
Order passed by Settlement Commission relying on revenue’s report without bringing them to petitioner’s knowledge is not in consonance with principles of natural justice and hence such order is quashed and set aside – DDN SFA Ltd v UOI - 2016 338 ELT 349 BOM.
When there is no specific provision, imposition of penalty and interest for non submission of proof of export within the stipulated period, is not sustainable – ISMT Ltd v UOI - 2016 338 ELT 356 BOM.
Supplies made to SEZ developers are not hit by the provisions of rule 6 of CCR, 2004 and the benefit of Notification. No.50/2008-CE (NT) dated 31.12.2008 is to be extended with retrospective effect -CCE v DEE Development Engineers Pvt Ltd - 2016 TIOL 1765 HC P&H CX.
Rebate claims could not be made contingent on the outcome of proceedings which are to be decided at a future date – Kamakshi Tradexim (India) Pvt Ltd v UOI - 2016 338 ELT 528 GUJ.
Article 226 cannot be invoked to challenge the findings of the adjudicating authority. Adjudicating authority’s view can be challenged only through appeal not by way of Writ - R.K Angangbi Singh v CC – 2016 339 ELT 13 Meghalaya.