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1. Business Auxiliary Services - rebate received from the postal department - It cannot be treated as a commission or an amount received for promoting the postal services.

2. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

3. Dishonour of Cheque - insufficient funds - notice not served upon to the applicants / Directors of the company - Deemed service of notice - in spite of the notices...

4. Refund of Input Tax Credit - purchase turnover corresponding to export sales -The petitioner had also produced the certificate issued by the Postal Department of...

5. Levy of service tax - Sale of Bought-Out Spares - contracts with a lifetime spares supply mandate - rendering service under the category of "Business Auxiliary Service"...

6. Valuation of services - Authorized Service Station - inclusion of price of spare parts and lubricants where during the provision of Authorized Service Station Services,...

7. Deprecation on capital spares - spares have not been put to use during the relevant period - it is not in dispute that the capital spares were purchased and kept ready...

8. Valuation - For authorized service stations, the cost of the spare parts and cost of handling of spare parts are not to be included in the value of the services rendered - AT

9. SCOMET Export permission for ‘Stock & Sale' purposes and for export of spare parts - Public Notice

10. Capital expenditure - Disallowance of Expenditure on machines - Spare part or machine itself - No material has been brought to show by the revenue that the TUP is not a...

11. Authorized service station - valuation – the cost of the spare parts and cost of handling of spare parts are not to be included in the value of the services rendered - AT

12. Constitutional validity of some of the provisions of the IBC - Government companies to be equated with State or not - It is not an arm of the State. It is usually...

13. Validity of SCN and audit notes issued - mandatory pre-show cause notice Consultation- A master circular issued by the department is binding upon its officers. The...

14. Levy of GST - marine engines pertaining to HS code 8407 and its spare parts - engine forms a part of fishing vessel or not - Applicability of GST rate 5% on marine...

15. CESTAT Bangalore held that goods of foreign origin imported for repairs and return are eligible for exemption under the Notification No.153/1994. The appellant imported...