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An issue not raised & decided by Commissioner (Appeals) cannot be entertained in 2nd appeal before Tribunal

Case Name : Commissioner of Central Excise Vs Mahasha Enterprises (CESTAT Delhi)
Appeal Number : Appeal No. ST/637/2009
Date of Judgement/Order : 09/01/2013
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)
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CESTAT order not in compliance with HC directions can be restored to CESTAT

Case Name : Synefra Engineering & Construction Ltd. Vs Commissioner of Central Excise, Pune-III (Bombay High Court)
Appeal Number : CEA (L) NO. 36 OF 2012
Date of Judgement/Order : 05/09/2012
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)

Knowledge of assessee’s son is knowledge of assessee himself, No Condonation on the ground of Ignorance

Case Name : Mr. Siddramappa S. Yelamali Vs The Commissioner of Central Excise (Karnataka High Court)
Appeal Number : Cea No. 25 Of 2011
Date of Judgement/Order : 31/01/2013
Related Assessment Year :
Courts : All High Courts (14157) Karnataka High Court (655)
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Cenvat credit is admissible on the basis of invoices issued by consignment agent

Case Name : Mittal Pigments (P.) Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)
Appeal Number : Final Order No. 1401 OF 2012-SM (BR)
Date of Judgement/Order : 21/09/2012
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)

Cenvat credit admissible on Dismantling service of existing structure for renovation

Case Name : Commissioner of Central Excise Vs Jindal Pipes Ltd. (CESTAT Delhi)
Appeal Number : Final Order No. 1491 OF 2012 - SM (BR)
Date of Judgement/Order : 05/11/2012
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)

Department appeal not valid if review committee not records its satisfaction for filing of appeal

Case Name : Commissioner of Central Excise, Delhi-I Vs Kundalia Industries (Delhi High Court)
Appeal Number : C.E.A.C. NO. 2 OF 2009
Date of Judgement/Order : 29/03/2011
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)

SCN issued after death of proprietor is bad in law

Case Name : Commissioner of Central Excise, Chandigarh Vs Shree Ambica Steel Industries (CESTAT Delhi)
Appeal Number : Final Order No. A/1168/2012-EX (BR)
Date of Judgement/Order : 13/09/2012
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)

Service tax not payable on Technical inspection & testing of LPF Tankers under Indian Explosives Act, 1884

Case Name : Pressure Vessels & Equipments Testing Enterprises Vs Commissioner of Central Excise, Salem (CESTAT Chennai)
Appeal Number : Final Order No. 895 OF 2012
Date of Judgement/Order : 28/08/2012
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)

Only standard text books sold eligible were for ST exemption, not study materials provided as a part of service

Case Name : Soni Classes Vs Commissioner of Central Excise, Jaipur-I (CESTAT DElhi)
Appeal Number : Final Order No. ST/A/597/2012-Cus
Date of Judgement/Order : 20/09/2012
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Delhi (916)

Cenvat Credit cannot be denied for procedural defects of minor nature

Case Name : BSNL Vs Commissioner of Central Excise (CESTAT Chennai)
Appeal Number : Appea. ST/503 OF 2009
Date of Judgement/Order : 27/07/2012
Related Assessment Year :
Courts : All CESTAT (3928) CESTAT Chennai (649)

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