Retention of sales tax concession granted to the manufacturer is required to be added to the transaction value for paying excise duty - CCE vs Maruti Suzuki India Ltd - 2014 TIOL 74 SC CX.
No additional duty is leviable on the vessels and other floating structures imported into India for breaking up under section 3(1) of the Customs Tariff Act, 1975 - Shivam Engineering Company Vs UOI - 2014 TIOL 1563 HC AHM CUS.
Service tax is not required to be paid on goods used in the repairing process on which excise duty and VAT are paid even if the maintenance contract was a composite contract for provision of maintenance service - CCE vs JP Transformers - 2014 TIOL 1555 HC ALL ST.
Provider of cellular telephone services not eligible to take credit of excise duty paid on tower parts and shelters purchased by them either as inputs or capital goods - Bharti Airtel Ltd vs CCE - 2014 TIOL 1452 HC MUM ST.
Condition regarding market price of goods not to exceed rebate claim refers to market price of commodity in country to which goods are exported and not market price in India - Dr.Reddy's Laboratories Ltd vs Union of India - 2014 TIOL 1616 HC DEL CX.
Amendment to the Cenvat Credit Rules, 2004, extending the benefit of exemption from reversal of Cenvat credit on inputs used in excisable goods which are cleared to a developer of a SEZ is retrospective - CCE Vs Fosroc Chemicals India Private Ltd - 2014 TIOL 1609 HC KAR CX.
Cenvat credit on plastic crates used for safe transportation of finished goods till the consignee premises is allowed when cost is included on pro-rata basis in the assessable value - CCE vs Denso India Ltd - 2014 TIOL 1670 HC ALL CX.