Issue regarding liability of subcontractor to pay ST when main contractor has discharged ST on entire amount referred to third member... Sunil Hitech Engineers Ltd vs CCE - 2014-TIOL-160-CESTAT-MUM.
Film actor/ producer not entitled to avail credit of service tax paid on club service as same relates to his personal activity and has no nexus with business... Ajay Devgan vs CCE - 2014-TIOL-244-CESTAT-MUM.
Share of authorised dealer recovered from manufacturer for organising advertisements and road shows is liable to service tax as same relates to provision of sales promotion service... CCE vs Premier Motor Garage - 2014-TIOL-226-CESTAT-DEL.
Non payment of service tax by recipient would not take away/obliterate the liability on the service provider to discharge the tax... Avtar Company vs CCE - 2014-TIOL-287-CESTAT-MUM.
Tribunal has the power to extend stay even after insertion of third proviso to sub section (2A) of Section 35 C of Excise Act... PCS Technology Ltd vs CCE - 2014-TIOL-308-CESTAT-MAD.
When value of inputs are reduced to 5%/10% of actual value there is no requirement to reverse the credit equivalent to credit availed on these inputs... CCE vs Mahindra & Mahindra Ltd 2014-TIOL-307-CESTAT-MUM.
Payment of SAD is attracted on clearance of products from EOU to DTA when sales tax is exempted and is not applicable on inter-branch transfer of goods from EOU to DTA as nonpayment of sales tax on is not on account of any exemption... Micro Inks vs CCE - 2014-TIOL-258-CESTAT-AHM.
When pilferage was found during the course of examination before out of charge was given, the assessee is entitled for refund claim of duty paid on shortage of the goods... Caliber Chemicals Pvt Ltd vs Commr.of Customs - 2014-TIOL-255-CESTAT-MUM.
"Tower sections" imported for Wind Operated Electricity Generator (WOEG) are classifiable under tariff heading 8503 as components of WOEG and not under Heading 7308 as 'Parts of tower'... Vestas Wind Technology India Private Ltd vs Commr.of Customs - 2014-TIOL-237-CESTAT-AHM.
DTA sales under Advance Authorisation Scheme are to be considered for purpose of calculating NFE during the period 2006 to January 2011... Exechon vs CCE - 2014-TIOL-215-CESTAT-AHM.
Issue whether when an assessee waives his right to SCN his right to challenge the proposed SCN is waived forever is referred third member... Marque Enterprises vs Commr.of Customs - 2014-TIOL-229-CESTAT-DEL.