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1.When the issue has been decided by the CIT(A) then only CIT(A) can rectify the order u/s 154, AO has no jurisdiction to rectify such order - Tribunal.[M/s. NHPC Ltd. vs Asstt. Commissioner of Income Tax, Circle-II, Faridabad And vica-versa - 2016 (2) TMI 676 - ITAT DELHI]
2.Demand of service tax on management, maintenance or repair service collected from flat owners, in this fact the appellant is not liable for service tax - Tribunal.[M/s Omega Associates vs Commissioner of Service Tax, Mumbai - 2016 (2) TMI 690 - CESTAT MUMBAI]
3.Mandatory recovery of advertising cost should be included in AV. [M/s Rathi Transpower Pvt. Ltd. vs. Commissioner of Central Excise (CESTAT-Mumbai)]
4.Testing cost of returnable durable cylinders not includible in AV. [M/s Bombay Oxygen Corporation Ltd. vs. Commissioner of Central Excise (CESTAT Mumbai)]
5.No CENVAT reversal under Rule 6 on SEZ supply with effect from 10/09/2004. [Commissioner of Central Excise vs. M/s. Mather Platt Pumps Ltd. (CESTAT Mumbai)]
6.Export benefit cannot be denied on re-processed damaged goods. [M/s Uniworth Textiles Ltd. Vs. Commissioner of Central Excise, Nagpur (CESTAT Mumbai)]
7.Services having indirect nexus with business are Input services. [Sudarshan Chemical Industries Ltd. vs. CCE Appeals (CESTAT Mumbai)]

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