Extended period of limitation can be legitimately invoked even if revenue had knowledge of suppression... Union Quality Plastic Ltd vs CCE 2013 TIOL 1072 CESTAT AHM LB.
No fee is payable on filing appeals relating to refund/rebate issues under Customs, Excise and Service Tax... Glyph International Ltd vs CCE - 2013 TIOL 1103 CESTAT DEL LB.
Ground rent collected from buyers for delayed payment not to be included in assessable value... CCE vs SAIL Bhilai Steel Plant - 2013 TIOL 1088 CESTAT DEL.
Amount received towards technological fees for manufacturing car kits is includible in assessable value... Skoda Auto India Pvt Ltd vs Commr. of Customs - 2013 TIOL 957 CESTAT MUM.
Purchase of IMFL from manufacturers, transport of liquor to various depots and sale thereon to various licencees comes under BAS... Rajasthan State Beverages Corpn Ltd vs CCE - 2013 TIOL 1110 CESTAT DEL.
Exemption through refund is available to services consumed exclusively in SEZ... Intas Pharma Ltd vs CCE - 2013 TIOL 1091 CESTAT AHM.
If abatement is claimed on value of materials, service tax paid insurance premium relating to such goods not available as credit... Genus Power Infrastructures Ltd vs CCE - 2013 TIOL 1079 CESTAT DEL.
Rule 6 (5) regarding credit on common input services cannot be interpreted as permitting only availment of credit and not utilization... CCE vs Asia Pacific Hotels Ltd - 2013 TIOL 1078 CESTAT MUM.
Order passed under section 73C regarding provisional attachment is not appealable to Tribunal... Kingfisher Airlines Ltd vs CST - 2013 TIOL 1052 CESTAT MUM.
Exemption on maintenance or repair of roads not available to runways as runways and roads are different... DP Jain Co Infrastructure Pvt Ltd vs CCE - 2013 TIOL 1029 CESTAT MUM.
Service tax liability on works contract prior to 01.07.2007 has been referred to Third Member... Larsen & Toubro Ltd vs CST - 2013 TIOL 1138 CESTAT MUM.
Question whether branch office receiving services abroad is liable to pay service tax under reverse charge referred to Third Member... Thai Airways International Public Company Ltd vs Commissioner - 2013 TIOL 1117 CESTAT DEL.