Customs, Excise And Service Tax Appellate, New Delhi Judgments 2024

Central Excise Act, 1944 - Section 11ACenvat Credit Rules, 2004 - Rule 3, 4(7), 7, 9, 9(b), 9(1)(bb), 9(1)(e), 9(2)Service Tax Rules, 1994 - Rule 4(a), 9(1)(bb)/9(1)(e)

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Tribunals and Commissions20 Dec 2024Allowed

M/s Devans Modern Breweries Ltd. @APPELLANT @Hash The State of Rajasthan and Ors. @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1243

Sale of Goods Act, 1930 - Section 4(3)

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Tribunals and Commissions19 Dec 2024Allowed

M/s. Shree Mohangarh Sharmik Theka Sahkari Samiti Ltd @APPELLANT @Hash Principal Commissioner of Central GST & Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1242

Finance Act, 1994 - Section 65(23), 65(94), 67(2), 76, 77

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Tribunals and Commissions19 Dec 2024Allowed

M/s. Aurangabad Auto Engineering Pvt. Ltd. @APPELLANT @Hash Principal Commissioner of CGST, Excise and Service Tax - Meerut I @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1241

Finance Act, 1994 - Section 65(19), 66D, 66D(f)Central Excise Act, 1944 - Section 2(f)Kerala General Sales Tax Act, 1963 - Section 5A(1)(a)

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Tribunals and Commissions18 Dec 2024Dismissed

M/s Kriti Nutrients Limited @APPELLANT @Hash Commissioner (Appeals) CGST & Cx, Indore @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1240

Service Tax Rules, 1994 - Rule 2(1)(d)(i)Place of Provision Rules, 2012 - Rule 4(a)

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Tribunals and Commissions18 Dec 2024Allowed

M/s. UTStarcom Inc. @APPELLANT @Hash Commissioner of Service Tax - Delhi IV @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1239

Finance Act, 1994 - Section 65b(44), 66, 66A, 67, 77, 78Place of Provision Rules, 2012 - Rule 3

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Tribunals and Commissions17 Dec 2024Dismissed

M/s Addi Alloys (P) Ltd. @APPELLANT @Hash The Commissioner, Customs @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1238

Customs Act, 1962 - Section 112

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Tribunals and Commissions17 Dec 2024Allowed

M/s. Devanshi Textiles @APPELLANT @Hash Commissioner of Customs @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1237

Customs Act, 1962 - Section 5, 12, 25(1), 28, 28AB, 54, 77, 108, 111(m), 111(o), 114A, 114AA, 125

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Tribunals and Commissions16 Dec 2024Dismissed

Shri Swatantra Jain S/o Shri Puranchandra Jain @APPELLANT @Hash The Commissioner, CGST & Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1236

Finance Act, 1994 - Section 65B(44)

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Tribunals and Commissions13 Dec 2024Allowed

Mec Shot Blasting Equipment P Ltd. @APPELLANT @Hash Commissioner of Central Goods And Service Tax, Customs And Central Excise, Jodhpur-I @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1235

Finance Act, 1994 - Section 66A, 69, 73(1), 75, 78Central Excise Act, 1944 - Section 11A, 11AA

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Tribunals and Commissions13 Dec 2024Allowed

TC Global India Pvt. Ltd. @APPELLANT @Hash Additional Director General, DGCEI, New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1234

Finance Act, 1994 - Section 65B(44), 66D, 73Central Excise and Salt Act, 1944 - Section 11Acenvat credit Rule, 2014 - Rule 6(3)

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Tribunals and Commissions12 Dec 2024Allowed

M/s. Capital Cars Pvt.Ltd. And Anr. @APPELLANT @Hash Commissioner of Central Goods & Service Tax & Central Excise, New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1233

Finance Act, 1994 - Section 66B, 66B(44), 66D, 73(1), 77, 78, 78AService Tax Act, 1994 - Section 65B(51), 66BCenvat Credit Rules, 2004 - Section 6(3)

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Tribunals and Commissions12 Dec 2024Allowed

M/s. Seagull Maritime Agencies Pvt.Ltd. @APPELLANT @Hash Commissioner of Central Goods & Service Tax, Audit-II, New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1232

Finance Act, 1994 - Section 65(104), 65(105)(zzzq), 76, 77, 78

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Tribunals and Commissions11 Dec 2024Allowed

Shri Satnam Singh Oberoi And Anr. @APPELLANT @Hash Commissioner of Service Tax @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1231

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Tribunals and Commissions11 Dec 2024Dismissed

Power Finance Corporation Limited @APPELLANT @Hash Commissioner of Central Excise and Service Tax-LTU Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1230

Finance Act, 1994 - Section 65(44), 65(68), 65(104c), 65(105)(zzzq), 65(105)(k)Central Excise Act, 1944 - Section 11BInsurance Act, 1938 - Section 2(1)

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Tribunals and Commissions11 Dec 2024Dismissed

M/s Ansa Cosmochems @APPELLANT @Hash Commissioner of State Tax,Through the Commercial Tax Officer @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1229

Central Sales Tax Act, 1956 - Section 6A, 22, 22(1B)

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Customs, Excise And Service Tax Appellate, New Delhi judgments, 2024