Tribunal could not have dismissed the appeal filed by the appellant for want of prosecution and it ought to have decided the appeal on merits even if the appellant or its counsel was not present when the appeal was taken up for hearing - Balaji Steel Re-Rolling Mills vs Commissioner of Central Excise and Customs - 2014 - TIOL - 92 - SC - CX - LB.

 Tribunal has no jurisdiction to ask the appellant to make the deposit as a pre-condition for fresh adjudication - Maa Mahamaya Industries Limited Vs Commissioner of Central Excise, Customs and Service Tax, Visakhapatnam-I Commissionerate - 2014 - TIOL - 2014 - HC - AP - CX.

 No prohibition set out in the Drawback Rules which debars an exporter from seeking determination of the Brand Rate of Drawback under Rule 7, merely because he had already claimed the All Industry Rate of drawback under Rule 3 - Alfa Laval (India) Ltd. vs Union of India - 2014 (309) ELT 17 (Bom.) 

 Dues payable to the Central Excise department do not have any precedence over the right of a secured creditor.- Commissioner of C.Ex., Madurai vs B.V.V.Paper Industries Ltd - 2014 (309) ELT 679 (Mad.)

 Having concluded that the Commissioner (Appeals) did not have jurisdiction to entertain the appeal filed by appellant, the Tribunal ought to have set aside the order and decided the matter on merits - Amit Electronics vs Commissioner of Customs (Preventive) - 2014 (309) ELT 60 (Del.)

 Foreign Trade Policy expressly provides that a status holder will have the privilege of exemption from providing a Bank Guarantee in respect of any scheme, the Handbook of Procedures-which is for providing the procedure in aid of the Foreign Trade Policy-cannot impose a condition which militates against the said Policy - BRG Iron & Steel Co. Pvt. Ltd. vs UOI -  2014 (309) ELT 393 (Del.)

 Consideration received by a restaurant owner for supply of food and other articles of the human consumption, including the service part of the transaction, is exigible to tax by the State by virtue of the constitutional definition, it is not open to the Union to characterise the same transaction as a service for imposition and levy of service tax - UOI vs Kerala Bar Hotels Association - 2014 - TIOL - 1913 - HC - Kerala - ST.

 Writ Petition under Article 226 cannot be maintained if the dispute relates to a question of determination of rate of duty/tax or value of goods - M/s T.T.Krishnamachari & Co. Vs UOI - 2014 - TIOL - 2024 - HC - Madras - ST.

 Service tax is not payable on refundable security deposit collected from the tenant - Samir Rajendra Shah Vs CCE- 2014 - TIOL - 2202 - CESTAT - Mum.

 Demand of service tax in respect of the same transaction on the ground that the deposit of service tax was under a different category whereas a different category of service has been provided cannot be held to be justifiable - M/s Coca Cola India Private Limited Vs Commissioner of Service Tax, Delhi III - 2014 - TIOL - 2198 - CESTAT - Del.

 Appellant providing the service of procuring purchase orders for their foreign clients and providing maintenance service to the Indian buyers during the warranty period on behalf of their foreign clients on the instructions of foreign clients are covered by the Rule 3(3) of Export of Taxable Service Rules, 2005  - Blue Star Ltd. Vs Commissioner of Service Tax, Mumbai - 2014 - TIOL - 2257 - CESTAT.

 A manufacturer is entitled to avail the credit of duty “paid” by the input manufacturer and the assessments at his end cannot be reopened on the ground that input supplier should not have paid duty - Balakrishna Industries Ltd. Vs Commissioner of C.Ex- 2014 (309) ELT 354 (Tri.-Del.).