Grant of a reward by the Union Government to informers is not a matter of right... PCK Nair vs Union of India – 2013-TIOL-110-SC-CUS.
Provision for recovery as per circular dated 01.01.2013 cannot be applied to cases where assessee has filed stay application and same has been pending for reasons beyond control of assessee... Larson & Toubro Ltd vs Union of India – 2013-TIOL-99-HC-MUM.
Refund consequent to reduction in Customs Duty on imposition of final Anti Dumping Duty has to be granted without any re-assessment or appeal... Enterprise International Ltd Vs CCE – 2013-TIOL-101-HC-MAD.
10% service tax is applicable for Chartered Accountant service in respect of service received on or after 01.04.12... Delhi Chartered Accountants Society vs Union of India - 2013-TIOL-81-HC-DEL-ST.
Construction of boys and girls hostel is not taxable under Works Contract service... Anand construction Company ltd vs CCE – 2013-TIOL-238-CESTAT-MUM.
Cenvat Credit eligible on share transfer agent service... City Union Bank ltd vs CCE 2013-TIOL-201-CESTAT-MAD.
Notification 17/09-ST is an option and not compulsion for assessee... Plus Paper Foodpac Ltd Vs CCE - 2013-TIOL-297-CESTAT-MUM.
If assessee is eligible for refund under Section 11B of Central Excise Act, the same shall not be denied on ground that assessee has wrongly claimed it under Notification No.09/09-ST… Tata Consultancy Services Ltd vs CCE – 2013-29-STR-393 (Tri-Mum).
As per Rule 6A of CESTAT Procedural Rules, only one appeal is required to be filed against one order even though the said order may deal with more than one notice... Supermax Personal Care Ltd vs CCE - 2013-TIOL-239-CESTAT-MUM.
As the goods are delivered directly to customers and the sale price is on FOR basis, GTA Service employed up to the door of the buyer is available as CENVAT Credit… Menon Piston Ltd vs CCE - 2013-TIOL-243-CESTAT-MUM.
Ambulance service is a Input Service in terms of rule 2(l) of CCR, 2004... Hindustan Zinc Ltd vs CCE - 2013-TIOL-287-CESTAT-DEL.
Omission of assessee to avail credit on inputs immediately on receipt of same does not amount to lapse of such credit... DM Exporters vs CCE - 2013-TIOL-319-CESTAT-MUM.
Services of Scientific & Technical Consultancy Service received in SEZ by pharmaceutical industry are considered as provided for the authorized operations and hence eligible for refund of service tax paid on such services... Zydus Tech Ltd vs CST - 2013-TIOL-207-CESTAT-AHM.
There is no provision under the CCR for utilization of credit of AED towards payment of BED and the only provision is for refund or rebate of accumulated credit... Arviva Industries India Ltd vs CCE - 2013-TIOL-225-CESTAT-MUM.
In cases of disputes on classification headings of the tariff are to be interpreted in the light of Section notes and Chapter notes... CCE vs Industrial importers - 2013-TIOL-290-CESTAT-DEL.