Claim filed for refund of unutilized credit on export of services with in one year from date of receipt of foreign exchange is not barred by limitation - Commr of Customs V Ratio Pharma India - TS - 623 - CESTAT - 2015 (Mum) - EXC.
Pre-deposit made through cenvat account can be refunded to assesee in cash when assessee is not in a position to utilize credit on account of shifting of premises to exempted area - CCE V Birla Textile Mills - 2015 325 ELT 651 (Del).
Even when education is construed as an ‘industry’, exemption on construction of educational institutions is eligible if it is established that the construction is used for academic purpose and not for commerce - G. Ramamoorthi Constructions India (P) Ltd V Commr (Adj) - 2015 40 STR 632 (Mad).
100% EOU manufacturing non-excisable or NIL rated finished goods are not entitled for exemption on inputs used since expressions ‘Non Excisable’, ‘NIL rated’ as used in Notifications 22/03-CE or 52/03-CE would mean zero rated finished goods whether exempt under notification or NIL/free rate or no rate mentioned in Tariff - Green Brilliance Energy Private Ltd V CCE 2015 325 ELT 351 (Tri-L.B).
To maintain one's own equipment, to optimize the usefulness, by maintenance and repair, in the BOOT period is not liable to Service Tax as services rendered to self cannot be taxed - CCE V Shastronics Controls Pvt Ltd - 2015 - TIOL - 2644 - CESTAT - MUM.
Benefit of exemption from payment of Customs duty under Target Plus Scheme granted vide Notification 33/05-Cus is not to be denied to importer for reason that imported goods were processed through jobworker under Notification 214/86-CE - Silverline Plastpack Pvt Ltd V Commr of Central Excise - TS - 634 - CESTAT - 2015 (AHMD) - CUST.
Relinquishing title to goods after warehousing period is not valid. On expiry of period of warehousing, goods are treated as improperly cleared attracting applicable duty and interest - Videocon Industries Pvt Ltd V CCE - TS - 649 - CESTAT - 2015 - CUST.