Materials for making Foundation of Machineries in factory premises are Capital Goods under Rule 2(a) of CCR, eligible for Cenvat Credit: CESTAT [Read Order]

No Verification of Reversal of Credit of Input Service attributed on Exempted Goods: CESTAT orders re adjudication [Read Order]

Penalty under Rule 26 Central Excise Rules cannot be imposed for issuance of bogus LR when period involved is prior to amendment: CESTAT [Read Order]

Commission Agent Service is export of service, no service tax when commission is received in convertible foreign exchange: CESTAT [Read Order]

Refund admissible on Trenching Pipeline installed partly in SEZ partly outside: CESTAT [Read Order]

Medicament Supplies to Government Hospitals and Institutional Buyers are to be valued u/s 4 of Central Excise Act: CESTAT [Read Order]