Supply of mixies and Table top wet grinders to TNCSC for free distribution as per Tamilnadu Government scheme is assessable under Section 4A - Butterfly Gandhimati Appliances vs CCE -2014 TIOL 2466 CESTAT MAD.
Requirement to deposit 7.5% for entertaining appeal before Tribunal is satisfied by taking in to account amount paid by the appellant and appropriated by the adjudicating authority - Zam Laboratories Ltd vs CCE - 2014 TIOL 2436 CESTAT MUM.
After omission of provisos to Section 35C (2A), there is no provision for making any applications for extension of stay nor Tribunal has powers for hearing and disposing the applications for extension of stay from 7.8.2014 - Venkateswara Filaments Pvt Ltd vs CCE - 2014 TIOL 2388 CESTAT AHM.
Revenue neutrality on ground that assesee is eligible for input service credit is not a ground for waiver of interest on delayed payment of tax under reverse charge - Forbes Marshall Pvt Ltd vs CCE - 2014 TIOL 2615 CESTAT MUM.
Credit of service tax availed on outdoor catering service by manufacturer cannot be denied on ground that same is used primarily for personal use or consumption of any employee - Hindustan Cocacola Beverages Private Limited vs CCE - 2014 TIOL 2460 CESTAT MUM.
Activity undertaken as mandatory and statutory functions does not come under the taxable service and therefore no service tax is leviable on such activity - Maharashtra Industrial Development Corporation Vs CCE Nasik - 2014 (36) STR 1291 (Tri.-Mumbai).
Interest on refund is payable when there has been delay in submitting additional documents called for by the department subsequent to refund application - Commr. of Customs vs Reliance Industries Ltd - 2014 TIOL 2454 CESTAT AHM.
Issue to ascertain the relevant date for claiming rebate on export of services under Notification 05/06-CE referred to larger bench - Commr.of Customs vs Ratio Pharma India Pvt Ltd - 2014 TIOL 2397 CESTAT MUM.
Classification of coal as steam coal or bituminous coal referred to larger bench in view of contrary decisions of Chennai and Bangalore Benches - TAGEDCO vs CC - 2014 TIOL 2503 CESTAT MAD.