Process of labelling or re-labelling of containers would amount to manufacture only if condition of repacking from bulk to retail is also satisfied - CCE V Amritlal Chemaux Ltd - 2015 TIOL 130 SC CX.(Editor’s Note: Provision is amended and hence this ratio is no longer applicable).

 Process of sterilizing syringes and needles does not amount to manufacture - Servo Med Industries Pvt Ltd V CCE- 2015 TIOL 103 SC CX.

 Appeal on the aspect of determination of question as to whether the assessment was provisional or final would lie to the High Court under Section 130 of the Customs Act, 1962 and not to the Supreme Court under Section 130E of Customs Act, 1962 - Commissioner of Customs(Imports) V Glencore India Pvt. Ltd - 2015 (319) ELT 555 (SC).

 Value of services to be provided post import cannot be loaded to assessable value for purpose of Customs duty - CC V Hindalco Industries Ltd - 2015 TIOL 132 SC CUS.

 Cenvat credit on Housekeeping and Landscaping services held eligible as input service credit based on the ratio laid down by the Hon’ble High Court in the case of Millipore India that money spent to maintain the factory premises in an eco-friendly manner, the tax paid on such services would form part of the cost of the final products and the same would fall within the ambit of "input services" - CCE & ST V M/s Rane TRW Steering Systems Ltd - 2015 TIOL 1057 HC MAD CX.

 The amended provisions of mandatory penalty of 7.5% under Section 35F would apply to the adjudication order passed before the date of such amendment and the appeal of the appellant before the CESTAT would not be maintainable in absence of deposit of an amount equivalent to 7.5% of the confirmed amount of duty liability - Premier Polyspin Pvt. Ltd. Vs UOI - 2015 TIOL 1265 HC AHM CX.

 The amendment made in Cenvat Credit Rules 2004 which came into force on 7.7.2009 was not clarificatory amendment as there is nothing to suggest in the Amending Act that amendment made in Explanation 2 was clarificatory in nature - Mundra Ports and Special Economic Zone Ltd V Commissioner of Central Excise and Customs - 2015 TIOL 1288 HC AHM ST.

 When willful suppression on part of assesee is proved dept is empowered to impose simultaneous penalties under Section 76 & 78 - CCE V Joe Transport - 2015 TIOL 1187 HC MAD ST.

 Department cannot initiate recovery proceedings without adjudication under Section 73 - ICICI Bank Ltd V UOI - 2015 TIOL 1164 HC MUM ST.

 Failure to deposit collected tax does not attract penalties under Sections 76 and 78 especially when activity of appellant was not liable to service tax at all - Ajay Kumar Gupta V CESTAT & Anr - 2015 - TIOL - 1239 HC P&H ST.

 In case of slump sale there is no requirement to reverse credit on inputs as there is no removal from factory - CCE V Hindustan Lever Ltd - 2015 TIOL 966 CESTAT MUM.

 Rule 16 of Central Excise Rules does not provide for non availment of credit on inputs used for goods received under said rule - Hotline CPT Ltd V CCE - 2015 TIOL 798 CESTAT DEL.

 Freight and transit insurance not includible in assessable value merely for reason that at instance of buyer seller has taken transit insurance - GSC Toughened Glass Pvt Ltd V CCE - 2015 TIOL 912 CESTAT DEL.

 Omission to take registration as input service distributor is only a procedural irregularity - Alarsin  V CCE - 2015 TIOL 766 CESTAT MUM.

 Self assessment not applicable to ISD since it neither provides any service nor pays any service tax as provider of output service - SKF India Ltd V CCE - 2015 TIOL 914 CESTAT MUM.

 Course imparting skill to students in field of practical accounting, auditing etc is entitled for exemption as vocational training under Notification No. 24/04 - CCE vs ACT Careears Ltd - 2015 TIOL 965 CESTAT MUM.

 Service provider eligible for refund of service tax paid on services provided to SEZ when no amount towards service tax is collected for recipient - SBI Capital Markets Ltd vs CCE - 2015 TIOL 816 CESTAT MUM.