If one receives a service from a person and also provides a service to the same person, the service tax is payable on both the transactions independently and cannot be set off between the value of service provided against the value of service availed - DHL vs CCE, Mumbai-II - 2015 TIOL 2695 CESTAT MUM.
Section 129A (2) or Section 129D of Customs Act does not empower the Committee of Commissioners to review their own order again and take different view - CC vs Alufit India Pvt Ltd. - 2016 TIOL 57 CESTAT MAD.
Filing of appeals in respect of rebate on goods supplied to SEZ from DTA within India will be in accordance with the procedure applicable in respect of appeals to be filed in respect of rebate claims on exports to a place outside India - M/s Sai Wardha Power Ltd vs CCE - 2015 TIOL 2823 CESTAT MUM LB.
The Cenvat Credit Rules do not prohibit availment of cenvat credit in respect of inputs / input services which have been received prior to registration. The Cenvat Credit Rules contain no express restriction on distribution of credit earned prior to taking the registration by the ISD also. Hence the ISD can avail credit of service tax paid on input services received prior to registration - Lona Industries Limited vs Commissioner of Central Excise, Raigad - 2015 TIOL 2694 CESTAT MUM.
Provisions of Rule 6(3) (b) of CCR become applicable only if manufacturer consciously manufactures dutiable and exempted final product using common Cenvat credit availed inputs and / or input services and does not comply with provisions of sub-rule (2) of Rule 6 of CCR and would not apply where exempted final product emerges as an unavoidable waste or by-product and compliance with provisions of Rule 6(2) is impossible. – CCE vs Aarti Sponge & Power Ltd - 2015 TIOL 2768 CESTAT DEL.
Statements recorded initially at the time of visit of officers cannot solely be relied upon to conclude clandestine production and removal in the absence of any corroborative evidence - Confiscation and imposition of penalties unsustainable – CCE, C&ST vs Cubex Tubings Ltd -2015 TIOL 2810 CESTAT BANG.
SL.No.237 of Notification No.6/2002-CE covers non-conventional energy devices / systems would be available to the chimney - Commissioner of C.Ex., Delhi-IV vs Rachitech Engineers Pvt Ltd. -2015 326 E.L.T. 377 Tri.-Del.