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Central Excise: Refund claim - per-deposited amount - the amount which is in excess of the adjudged amount if retained that such retention of said amount shall be without authority of law and Article 365 of Constitution of India has not authorized Revenue to retain such amount - Tri

Central Excise: Waste and scrap - removal without payment of duty - when the capital goods are sold as waste and scrap the manufacture shall pay the duty leviable on such waste and scrap - Tri

Central Excise: Job-work - Rule 4 (5) (a) of the CCR - principal manufacturer is permitted to send inputs to his job worker and get back the processed goods for subjecting such processed goods to further processes and clearing the final product on payment of duty. - Tri

Central Excise: Refund of unutilized cenvat credit - availing area based exemption - there is no bar on payment of refund by way of cheque/cash in case the assessee ceases to exist as a manufacturing unit and has no cenvat account into which refund can be credited - the respondent is entitled for refund by way of cash - Tri

Central Excise: Valuation - sale of chewing tobacco in pouches - valuation to be done as per Section 4A instead of Section 4 of the CEA - assessee are required to pay duty as per Section 4 if the weight of pouch is less than 10 Gms - Tri

Central Excise: Refund - revenue filed an appeal against the order sanctioning refund order - mere filing of the appeal before the Tribunal did not result in granting an automatic stay order in favor of the respondents - refund allowed - Tri

Central Excise: 100% EOU - refund claim of unutilized cenvat credit of Input services - the refund being a substantive right may not be denied merely because a notification prescribing the procedure for claiming was issued subsequently. - Tri

Service Tax: Cenvat credit - Input services - renting of immovable property - the entire input services have been received and utilized for their business activity at their head office - these services are necessary and having nexus with the manufacturing activity - credit allowed - Tri

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Jiva Seva is Shiva Seva:
Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137

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