# Apex Court holds that the inputs used in testing of customised machines as eligible for Cenvat credit... Click here for copy of the judgement.
# Delhi HC holds pre fabricated structural components manufactured at specified site for Delhi Metro Project eligible for exemption from payment of excise duty under Notification 01/11-CE dated 17.02.2011... Click here for copy of the judgement.
# Highcourt of Himachal Pradesh directs CESTAT to be consistent in passing interlocutory orders... Click here for copy of the judgement.
# Highcourt of Karnataka holds there is no requirement to treat provisional assessment of group of goods separately. Excess payment in respect of one item can be set off against short payment in respect of another and there is no need to pay interest on short payment... Click here for copy of the judgement.
# Bombay Highcourt dismisses the writ petition filed by builders challenging Explanation to Construction service under Section 65 (105) (zzq) and (zzh) of Finance Act, 1994... Click here for copy of the judgement.
# Karnataka Highcourt holds refund of tax paid on components of service not within purview of Finance Act, 1994 also subject to provisions of Section 11B... Click here for copy of the judgement.
# Karnataka High court holds benefit of Notification 12/03-ST available to sale of food by caterer... Click here for copy of the judgement.
# CESTAT holds Clearing and Forwarding operations are rendered when both activities are connected and undertaken simultaneously... Click here for copy of the decision.
# CESTAT holds rate of tax applicable as on date of receipt of consideration to be appropriate rate...Click here for copy of the decision.
# CESTAT holds assessable value of transactions between related parties not to be rejected if same is as per transfer pricing policy agreed to by IT Department... Click here for copy of the decision.
# CESTAT holds CA certificate to be accepted as sufficient proof of unjust enrichment in case of refund of Special Additional Duty... Click here for copy of the decision.
# CESTAT holds Rule 8 or 10 A Excise valuation not applicable when jobworker clears the goods to Principal who captively consumes the same in manufacture... Click here for copy of the decision.
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