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Case laws

 
  1. Merely supervising and liaisoning with coal company and railways to ensure loading of material as per schedule is not C&F service. Coal Handlers (P.)Ltd. vs. Commissioner of Central Excise 05-May-2015 (SC)
  2. A notification bringing substantive change in law cannot be considered clarificatory and cannot be presumed to be retrospective. Greatship (India) Ltd. vs. Commissioner of Service Tax 28-Apr-2015 (Bom HC)
  3. Sec 14 of Limitation Act principles extended to proceedings before Tribunal and other quasi-judicial authorities to grant justice. M.P. Steel Corporation vs. Commissioner of Central Excise 23-Apr-2015 (SC)
  4. All expenses incurred upto transfer of property to goods to buyer are part of assessable value. Commissioner, Customs and Central Excise vs. Roofit Industries Ltd. 23- Apr-2015 (SC)