State Government challenging levy of service tax by Union Government on certain service activity through adjudication cannot avail alternate remedy of civil suit as well as Doctrine of Election would apply in favour of case contested in adjudication - State of Rajastan V UOI - 2016-TIOL-171-SC-ST.

 When voluntary disclosure scheme is floated, prescribing conditions, no further leniency can be shown by Court interfering with compliance of conditions - Manpreet Engineering and construction company V UOI - 2016-TIOL-124-SC-ST.

 In absence of any provision under Excise law to recover drawback on non receipt of export proceeds, Rule 16A of Drawback rules cannot be applied retrospectively for recovery - Surinder Singh V UOI - 2016 340 ELT 97 S.C.

 Assessee after having opted for settlement to settlement commission cannot be permitted to dissect order of such settlement commission with a view to accept what is favourable and reject what is not - Hi Design V CCE - 2016-TIOL-2532-HC-MAD-CX.

 Credit can be availed on basis of Advise of Transfer issued by Head office for transferring excise duty paid on inputs and capital goods - CCE V Bharat Sanchar Nigam LTd 2016-TIOL-2597-HC-RAJ-CX.

 In  the guise of ROM, the entire complexion of order cannot be changed by enhancing penalty imposed in earlier order and levying interest not ordered earlier – CCE&C, Calicut V Capt. K.P. Dinakaran - 2016 (44) STR 374 (Ker).

 It is not open to any adjudicating authority to straightaway rely on the statement recorded during investigation/inquiry before the gazetted Central Excise officer, unless and until he can legitimately invoke clause (a) of Section 9D(1) – M/s G-Tech Industries V UOI & Anr. -2016 TIOL 2749 HC P&H CX.

 Cenvat credit on Capital goods received in a given financial year cannot be denied because at the time of the receipt the appellant was also engaged in the manufacture of final product attracting nil duty ignoring the fact that the appellant was also engaged in the manufacture of dutiable final product which were exempt from duty in terms of value -based exemption notification – Kaleesuwari Refinery Pvt. Ltd, V CESTAT, Chennai – 2016 340 E.L.T. 632 MAD.

 Rebate not deniable only for not submitting BRC as said document not specified as mandatory document under Para 8.3 of C.B.E.&C Excise Manual of Supplementary Instructions for claiming rebate of duty paid on export goods. –Jubilant Life Sciences Ltd V UOI – 2016 341 E.L.T. 44 ALL.

 Claim for benefit of exemption notification is a legal ground and can be raised for the first time at appeal stage - Commissioner of Service Tax Ahmedabad V Bacha Finlease -2016 44 S.T.R. 590 GUJ.

 DEPB was found to be genuine document, though obtained by seller by producing some forged documents, to which purchaser was not party. Hence duty could nt be demanded from importer – Pee Jay International V Commissioner of Customs - 2016 340 E.L.T. 625 P&H.