Larger Bench: the payment of duty before or after show cause notice cannot alter liability to penalty under Section 11AC of the Central Excise Act.

the services rendered by the appellant were consumed abroad where the appellant’s clients used the service of inspection/test/analysis to decide whether the goods intended to be imported by them from India conformed to the requisite specifications and standards. In other words, the benefit of the service accrued to the foreign clients outside the Indian territory . By no stretch of imagination can it be said that there was no export of service. The services, in question, were exported. Export of service has ever been tax-free as observed by the CBEC. This exemption has never been affected by Notification no. 6/99-ST or its recession. Ultimately, therefore, we hold that no service tax was leviable from the appellant.

The benefit of the notification is not based upon the said procedural requirement of filing a declaration. In any case, declaration stands filed by the appellant. The fact that Notification No. 49/2003-CE was mentioned instead of Notification No. 50/2003-CE,cannot be considered to be a mistake fatal to the appellant's claim of benefit. It is well settled law that the substantive benefit if otherwise available should not be disallowed on the basis of minor procedural irregularities. In the present case, we find that even such irregularity of non-filing of declaration was not there.

the appellant entered into an agreement with BCCI-IPL dated 13.02.2008 and for title sponsor agreement wherein the appellant was appointed as exclusive title sponsor of the League for the Cricket IPL 20-20 matches at a consideration of Rs. 40 crores. The demand against the appellant stands confirmed on the ground that the activity of sponsoring the IPL is liable to service tax under the category of "sponsorship service" in terms of section 65 (99a) of Finance Act, 1994 read with sub-clause (zzzn) of section 65(105) of chapter 4 of Finance Act, 1994.

the respondent is eligible for input duty credit on the structural materials used for reconditioning of existing capital goods. -On the second issue (whether the structural materials used in fabrication of the capital goods which were in turn used for the manufacture of cement (final product) in the factory), the respondent’s case is squarely supported by the Second Explanation to the definition of “input”. Therefore the issue is held in favour of the respondent

a) Manufacturer-appellant taking credit on piston rings in coil form and sending the same under Rule 4 (5) (a) for the purpose of chrome plating is in order. - b) As the activity of chrome plating does not amount to manufacture and no excisable goods emerge, there is no question of exemption from excise duty and, therefore, levy of service tax is attracted on the said activities.

Larger Bench: an assessee is eligible to avail the credit of balance 50% of the amount of duty paid on the capital goods in the subsequent financial year, without installing the same and putting it into use - The condition imposed under the relevant Cenvat Credit Rules, for taking credit of balance of 50% of amount of duty on capital goods in subsequent financial years, in case the capital goods are lying in the factory for installation and the process of erection was being carried out has to be considered as the capital goods were in possession and use for manufacture

Larger Bench: Whether imported custom duty paid goods falling in any of the Schedules to the Central Excise Tariff Act, 1985 would come within the ambit of the expression “excisable good” used in the text of sub-section (1) of Section 11D of the Central Excise Act.”

Larger Bench: (a) No appeal lies before the Tribunal against the order of Commissioner of Customs in respect of rejection of an application for license under Regulation 11 of CHA, 2004. - (b) If CHA is aggrieved with such rejection of renewal, he can challenge the same before Chief Commissioner or Chief Commissioner of Customs & Excise as provided under Regulation 9(5) of the CHA Regulation.