Customs, Excise And Service Tax Appellate, New Delhi Judgments 2025

Tribunals and Commissions15 Jan 2025Partly Allowed

Commissioner of Service Tax, Delhi East @APPELLANT @Hash M/s Navnirman Construction Company @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1562

Finance Act, 1994 - Section 66, 76, 77, 78Cenvat Credit Rules, 2004 - Rule 2(a)

Tribunals and Commissions14 Jan 2025Allowed

S. S. Overseas @APPELLANT @Hash The Principal Commissioner of Customs @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1561

Customs Act, 1962 - Section 17(1), 28(4), 46, 46(4) , 46(4A), 111(m), 112(a)(ii), 114A, 114AA, 139Customs (Administration of Rules of Origin) Rules 2020 - Rule 5, 6

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Tribunals and Commissions10 Jan 2025Allowed

M/s. Wellworth Project Developers Private Limited @APPELLANT @Hash Commissioner of CGST @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1560

Finance Act, 1994 - Section 66B, 65B(44), 65(12), 67, 67(1), 70, 73(1), 76, 78Central Goods and Service Tax Act, 2017 - Section 174(2)Central Excise Act, 1944 - Section 11A, 11A(4)

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Tribunals and Commissions10 Jan 2025Allowed

M/s. Advance Micro Fertilizers Pvt.Ltd. @APPELLANT @Hash Commissioner of Central Excise And CGST @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1559

Central Goods and Service Tax Act, 2017 - Section 16, 39, 49(6), 54, 140, 142(3), 174(2)Central Excise Act, 1944 - Section 11B, 11B(1)Cenvat Credit Rules, 2004 - Rule 117

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Tribunals and Commissions10 Jan 2025Allowed/Dismissed

M/S Prism Johnson Limited @APPELLANT @Hash Commissioner Of Cgst & Central Excise Jabalpur @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1558

Finance Act, 1994 - Section 73, 76, 77, 77(1)(c), 77(2), 78ACentral Excise Act, 1944 - Section 11A, 11AC, 11(4)Mines and Minerals (Development and Regulation) Act, 1957 - Section 2, 3, 4, 5, 13, 14, 15

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Tribunals and Commissions09 Jan 2025Allowed

New Age Laminators Private Limited @APPELLANT @Hash Commissioner of Central Goods And Service Tax & Central Excise &-Alwar @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1557

Finance Act, 1994 - Section 66C, 72, 73, 73(1), 78, 94(2)Central Excise Act, 1944 - Section 11, 11A, 11AC, 11AC(1)(c)Cenvat Credit Rules, 2004 - Rule 3, 4, 4(7), 9, 9(c), 15

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Tribunals and Commissions09 Jan 2025Allowed

M/s. Jainco Enterprises Private Limited @APPELLANT @Hash Commissioner of CGST, Customs and Central Excise, Jodhpur - I @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1556

Finance Act, 1994 - Section 65(105), 65(105)(zzzza), 73(1), 78Central Excise Act, 1944 - Section 11A, 11A(1), 11AC

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Tribunals and Commissions08 Jan 2025Dismissed

Commissioner of Central Goods and Service Tax, Customs and Excise, Jabalpur @APPELLANT @Hash Bhaiya Lal Infrastructure Pvt Ltd. @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1555

Finance Act, 1994 - Section 65(23), 65B(44), 65(105)(zzp), 65(105)(zr), 66B, 66D, 73

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Tribunals and Commissions06 Jan 2025Dismissed

M/s Ficus Pax Private Limited @APPELLANT @Hash Principal Commissioner (Appeals), CGST & Central Excise, Indore @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1554

Finance Act, 1994 - Section 75, 78, 85, 85(3A)Central Excise Act, 1944 - Section 35General Clauses Act, 1897 - Section 27

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Tribunals and Commissions06 Jan 2025Partly Allowed

M/s.Sharaya International @APPELLANT @Hash Principal Commissioner of Customs (Preventive), New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1552

Customs Act, 1962 - Section 108, 111(m), 112(a), 114AA

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Tribunals and Commissions06 Jan 2025Dismissed

M/s.Combine Trading Company And Anr. @APPELLANT @Hash Principal Commissioner of Customs-(Import), Inland Container Depot, Tughlakabad, New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1553

Customs Act, 1962 - Section 14, 17(1), 28AA, 28(4), 46, 108, 111(m), 112(a)(ii), 114A, 114(AA), 138CCustoms Valuation (Determination of Value of Imported Goods) Rules, 2007 - Section 4, 8, 9, 12Indian Evidence Act, 1872 &

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Tribunals and Commissions03 Jan 2025Allowed

M/s National Rifle Association of India @APPELLANT @Hash Commissioner of Customs, (Import & General) @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1551

Customs Act, 1962 - Section 3, 25, 28(1), 111(d), 111(o), 112, 114A

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Tribunals and Commissions03 Jan 2025Allowed

M/s. Super Cassettes Inds. Ltd. And Anr. @APPELLANT @Hash Commissioner of Customs @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1550

Customs Act, 1962 - Section 25, 25(1), 28, 28AB, 28AAA, 111(o), 112, 112(a), 112(b)Foreign Trade (Development and Regulation) Act, 1992 - Section 5Foreign Trade (Regulation) Rules, 1993 - Rules 8, 9, 10

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Tribunals and Commissions03 Jan 2025Allowed