# Hon’ble Supreme Court holds that Circulars are not binding on assessee or quasi judicial authorities or judicial forums... CCE vs. Minwool Rock Fibres Limited - 2012–TIOL-18–SC-CX.
# Hon’ble High Court of Madras holds that the limitation under Section 11B of Central Excise Act, 1944 is not applicable for rebate claims filed under Notification No. 19/2004 dated 06.09.2004... Dorkas Market Makers Private Limited vs. CCE (Appeals) - 2012–TIOL-108-HC-MAD-CX.
# Hon’ble High Court of Andhra Pradesh holds that the Guest Houses run by TTD is not exempted from payment of service tax for providing short term accommodation to pilgrims on account of being run by charitable trust with non profit motive... Tirumala Tirupati Devastanam vs. Superintendent of Customs, Excise & Service tax - 2012-TIOL-97- HC-AP–ST.
# Hon’ble High Court of Allahabad upholds constitutional validity of Section 66A of Chapter-V of the Finance Act, 1994 and the Taxation of Services (Provided From Outside India and Received in India) Rules, 2006... Glyph International Limited vs Union of India - 2012-25-STR-259-ALL.
# Larger bench of CESTAT holds the condition of capital goods in possession and use of manufacturer is satisfied if capital goods are lying in factory for installation and process of erection is being carried out... Bharat Petroleum Corporation Ltd vs. CCE - 2012-TIOL-140-CESTAT-MUM -LB.
# CESTAT holds that there is no bar in claiming refund in respect of input services listed under Notification No. 41/07-ST dated 06.10.2007 under Rule 5 of Cenvat Credit Rules, 2004... SPEL semi conductors Limited vs. CCE Chennai - 2012-TIOL-210-CESTAT-MAD.
# CESTAT holds assessee not entitled for refund of excess duty paid in case of reduction in invoice value on account of downward revision of price... ECE Industries Limited vs. CCE - 2012-TIOL-217- CESTAT- DEL.
# CESTAT holds cellular towers, prefabricated buildings, printers, office chairs are neither Capital Goods nor inputs for providing cellular telephone service... Bharti Airtel Limited vs. CCE - 2012 –TIOL-209-CESTAT-MUM.
# CESTAT holds provision of service to a brand name owner does not disentitle a service provider from claiming small service provider exemption under Notification 6/05-ST dated 01-03-05... Mrs Jaspeet Kaur & Mr Gagandeep Singh vs. Commr. Of Customs - 2012-TIOL-142-CESTAT-DEL.