Section 65(23) r.w.s. 66 of Finance Act, 1994 – Cargo Handling Services:

If activity is done for the Assessee’s own benefit and it is done within factory and is out of purview of Cargo Handling Services.

CCE V. Champdany Industries Ltd. [2013] taxmann.com 321 (SC)

It is well settled that unless the foundation of the case, is made out in the show cause notice, revenue cannot, in any court, argue a case not made out in its show cause Notice.

Suchitra Components Ltd. V. CCE [2008] 12 STT 25 – Supreme Court

The Hon’ble Supreme Court held that the circular which is oppressive in nature, should be applied prospectively, whereas the beneficial circulars should be applied respectively.

CIT V. Vegetable Products Ltd. [1973] 88 ITR 192 (SC)

Where there is no binding jurisdictional High Cout's decision, the one which is favourable to the assessee is to be followed.