The transaction of only procurement of orders on behalf of overseas manufacturers though culminates in supplies to Indian Company, cannot be considered as services provided in India - ATE Enterprises Vs CST, Mumbai - 2015 TIOL 252 CESTAT MUM.
Two different imports of ‘old’ and ‘used’ items can never be identical in as much as the value of the same would depend upon the number of factors including the usage years as also the condition of the goods - M.R.Tractor &Trolley Vs CC, Jodhpur 2015 (316) ELT 102 (Tri.-Del.)
Construction of residential houses for personal use of government provided by subcontractor is not taxable - R B ChyRuchi Ram Khattar & Sons vs CST - 2015 TIOL 388 CESTAT DEL.
Handling charges collected by Authorised service stations are included for payment of vat and hence not chargeable to service tax - Automotive Manufacturers Private Ltd vs CCE - 2015 TIOL 390 CESTAT MUM.
DTA unit not entitled to take service tax credit pertaining to the value of services rendered by the overseas commission agent to the SEZ unit - Carborundum Universal Ltd vs CCE - 2015 TIOL 355 CESTAT MAD.
Waste and scrap are not manufactured goods and hence no need for reversal of any credit taken on duty paid inputs in case of clearance of waste and scrap and/or, there non-return from the job worker's premises - Mukund Ltd vs CCE - 2015 TIOL 353 CESTAT MUM.