Levy of service tax under Airport service applies to all services provided inside or related to Airport and not to be restricted to only taxable services specified under other clauses of Section 65 (105) - Airport Authority of India vs CST - 2015 TIOL 148 CESTAT DEL.
A person cannot be treated as aggrieved party under Section 86 of the Finance Act, so as to intervene in appeal proceedings filed by an assessee merely on the ground that such person is recipient of service and that the assessee in appeal demanded service tax from them on contract involved in litigation before CESTAT - Karikkal Port Pvt Ltd vs CCE - 2015 TIOL 07 CESTAT MAD.
Rebate under Notification 12/05-ST not to be denied for reason of delayed filing of declaration - Crest Premedia Solutions Private Ltd vs CCE - 2015 TIOL 147 CESTAT MUM.
ISD can distribute credit availed during period prior to date of registration as ISD - Pricol Ltd vs CCE - 2015 TIOL 184 CESTAT MAD.
Service tax paid in respect of insurance for retired employees is an eligible input service - Reliance Industries Ltd vs CCE - 2015 TIOL 181 CESTAT MUM.
Interest accruing to the landlord on lumpsum security deposit collected while providing renting of immovable property service is not primafacie additional consideration for renting service - Kochar Properties Pvt Ltd vs CST - 2015 TIOL 179 CESTAT MAD.
Extended period under Section 73 is invokable even if penalty under Section 78 is waived under Section 80 of Finance Act 1994 - Ajmnani Jaspal Singh vs CCE - 2015 TIOL 166 CESTAT AHM.
Credit attributable to subsequent month can be used for payment of excise duty for previous month - Andhra Cements vs CCE - 2015 TIOL 02 CESTAT BANG.
Rule 16 of CE Rules 2002 does not require maintenance of any records on goods returned - CCE vs Amco India Ltd - 2015 TIOL 128 CESTAT DEL.
When goods are for official use by UNICEF only a certificate from the U.N. body to that effect is sufficient to grant the said exemption and no approval by Govt. of India is stipulated - Studio Printall Private Ltd vs CCE - 2015 TIOL 213 CESTAT DEL.
Excise duty paid on clearance of goods from factory but goods stored at transporter warehouse and delivered subsequent with addition of handling charges. Assessable value for purpose of excise duty to include such handling charges as sale takes place at premises of customer - Balmer Lawrie Van Leer Ltd vs CCE - 2015 TIOL 127 CESTAT MUM.