- Cenvat credit cannot be denied without discussing nature & use of services in factory
- Service Tax not payable on Insurance premium received prior to 10.09.2004: SC
- Spare parts & lubricants used in provision of authorized service station service not includible in gross value
- Time limit applicable for demand of customs duty also applies to recovery
- Price differentiations based on reasonable classification of consumers may not be discriminatory: CCI
Source Taxguru
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