Excise duty rate should be rate prevalent at the time of clearing. [M/s Siemens Ltd. vs. Commissioner of Central Excise (CESTAT Mumbai); Appeal No. E/3360/05]

Penalty cannot be levied unless evasion of duty alleged in SCN. [Precision Metals vs. CCEx, Raigad (CESTAT Mumbai), Appeal No.- E/633/11-Mum]

Job worker enjoying exemption under Notification No. 214/86 not liable to reverse Cenvat credit as the duty on job worked goods ultimately paid by principal manufacturer. [Precision Metals vs. CCEx (CESTAT Mumbai), Appeal No. E/740/07]

CENVAT credit eligible on furniture & fittings used for output service. [ICICI Lombard General Insurance Company Ltd. vs. Commissioner of Service Tax (Mumbai CESTAT)]

Transmission and exchange of financial messages service falls under the category of ‘Banking and Other Financial Services’ – CESTAT. [Bank of Baroda vs Commissioner of Service Tax (CESTAT-Mumbai)]