COURT ARCHIVE

Customs, Excise And Service Tax Appellate, New Delhi judgments

183 judgments · page 4 of 10

Tribunals and Commissions10 Dec 2024Allowed

Expeditors International India Private Limited @APPELLANT @Hash Commissioner of Service Tax, Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1227

Finance Act, 1994 - Section 65, 65(104c), 65(105)(zzzq), 65A(2)(a), 66A, 70, 73, 77, 78Central Excise Act, 1994 - Section 2(d), 2(f)Taxation of Service (Provided from outside and received in India) Rules, 2006 - Rul

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Tribunals and Commissions10 Dec 2024Partly Allowed

Indian Holiday Private Limited @APPELLANT @Hash Commissioner of Central Excise, Customs Central Goods, and Service Tax-Delhi-I @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1226

Finance Act, 1994 - Section 65(43), 65(55a), 65(115), 67, 77Trade Marks Act, 1990 - Section 2(b)Export of Service Rules, 2006 - Rule 3(2)

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Tribunals and Commissions10 Dec 2024Allowed

IPM India Wholesale Trading Private Limited @APPELLANT @Hash Principal Commissioner of Customs, Acc Import-New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1225

Customs Act, 1962 - Section 14, 14(1)Customs Valuation(Determination of value of Imported goods) Rules, 2007 - Rule 10, 10(2), 10(2)(a)

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Tribunals and Commissions05 Dec 2024Allowed

Devyani International Limited @APPELLANT @Hash Commissioner of Service Tax Delhi-II @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1224

Finance Act, 1994 - Section 66, 67, 66(D), 78(1), 94Contract Act 1872 - Section 2(d)Service Tax ( Determination of Value) Rules, 2006 - Rule 5, 5(1)

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Tribunals and Commissions04 Dec 2024Allowed

Shri Arun Gupta @APPELLANT @Hash Commissioner, Central Excise & Service Tax @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1222

Finance Act, 1994 - Section 70, 72, 73, 73(1), 73(1A), 73(6), 75, 78Central Excise Act, 1944 - Section 11A, 11AACentral Excise Rules, 2002 - Rule 6, 6(1), 12(3), 12(4)

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Tribunals and Commissions04 Dec 2024Allowed

Shri Tarun Gupta @APPELLANT @Hash Commissioner, Central Excise & Service Tax @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1221

Finance Act, 1994 - Section 70, 72, 73, 73(1), 73(1A), 73(6), 75, 78Central Excise Act, 1944 - Section 11A, 11AACentral Excise Rules, 2002 - Rule 6, 6(1), 12(3), 12(4)

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Tribunals and Commissions04 Dec 2024Allowed

Smt. Teena Gupta @APPELLANT @Hash Commissioner, Central Excise & Service Tax @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1220

Finance Act, 1994 - Section 68, 69, 70, 72, 73, 73(1), 73(6), 75, 78Central Excise Act, 1944 - Section 11A, 11AAService tax Rules 1994 - Rule 4, 6, 7

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Tribunals and Commissions04 Dec 2024Allowed

Smt. Priya Gupta @APPELLANT @Hash Commissioner, Central Excise & Service Tax @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1219

Finance Act, 1994 - Section 70, 72, 73, 73(1), 73(1A), 73(6), 75, 78Central Excise Act, 1944 - Section 11A, 11AACentral Excise Rules, 2002 - Rule 6, 6(1), 12(3), 12(4)

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Tribunals and Commissions04 Dec 2024Partly Allowed

M/s Sky Automobiles @APPELLANT @Hash The Principal Commissioner, Central GST, Central Excise & Service Tax @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 12 CESTAT CK 1218

Finance Act, 1994 - Section 65(105)(zzz), 66, 66B, 67, 68, 70, 71, 72, 73, 73(1), 75, 77, 78, 94Central Excise Act, 1944 - Section 4, 4A, 37Cenvat Credit Rules, 2004 - Rule 6, 6(2), 6(3), 6(3A), 6(3)(1), 14, 15

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Tribunals and Commissions29 Nov 2024Allowed

Sh. Prem Jain and Anr @APPELLANT @Hash Commissioner of CGST & Central Excise Udaipur @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1304

Central Excise Act, 1944 - Section 11A(4), 11AA, 11ACCenvat Credit Rules, 2004 - Rule 14, 15(ii), 15ACentral Excise Rules 2002 - Rule 26(2)

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Tribunals and Commissions29 Nov 2024Partly Allowed

M/s. Marudhar Hotels Pvt. Ltd. @APPELLANT @Hash Commissioner of Central Excise, Jodhpur @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1303

Finance Act, 1994 - Section 65(105)(za), 65(105)(zm), 65(105)(zp), 65(105)(zy), 65(105)(zzd), 65(105)(r), 65(105)(zzq), 65(105)(zzk), 65(105)(zzr)Cenvat Credit Rules, 2004 - Rule 6, 6(2), 6(3), 6(3A), 6(3)(ii), 6(5)

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Tribunals and Commissions28 Nov 2024Allowed

M/s. Samanvay Contractor & Suppliers @APPELLANT @Hash Commissioner of Central Goods and Service Tax and Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1302

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Tribunals and Commissions28 Nov 2024Allowed

M/s India Yamaha Motor Private Limited @APPELLANT @Hash Commissioner of Central Excise & Service Tax @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1301

Central Excise Act, 1944 - Section 4(3)(c)Cenvat Credit Rules, 2004 - Rule 2 (qa), 2(l)

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Tribunals and Commissions28 Nov 2024Dismissed

M/s. J.K. Lakshmi Cement Ltd. @APPELLANT @Hash Commissioner of Central Excise & CGST @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1300

Mines and minerals ( Development and Regulation) Act, 1957 - Section 9, 9B, 9CFinance Act, 1994 - Section 65B, 65B(44)

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Tribunals and Commissions28 Nov 2024Dismissed

Unique Affordable Homes Pvt Ltd @APPELLANT @Hash Commissioner Of CGST & Central Excise Jaipur I @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1299

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Tribunals and Commissions27 Nov 2024Allowed

Anish Ahmed Khan @APPELLANT @Hash Commissioner of Central GST, Customs and Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1298

Finance Act, 1994 - Section 65(23)

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Tribunals and Commissions27 Nov 2024Allowed

M/s. Rishabh Laboratories Limited @APPELLANT @Hash Commissioner of CGST & Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1297

Central Excise Act, 1944 - Section 11B, 35F, 35FF, 35GCustoms Act, 1962 - Section 27, 129EE

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Tribunals and Commissions27 Nov 2024Allowed

Dy. General Manager (Finance) @APPELLANT @Hash Commissioner of Customs & Central Excise @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1296

Finance Act, 1994 - Section 65B(44), 66DFactories Act 1948 - Section 11, 18, 44, 46Cenvat Credit Rules, 2004 - Section 2(l), 6(3)

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Tribunals and Commissions25 Nov 2024Allowed

M/s Kopertek Metals Pvt. Ltd. @APPELLANT @Hash Commissioner of CGST (West) @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1295

Central Excise Act, 1944 - Section 9D, 11A, 11A(10), 11A(11), 33A, 36BCustoms Act, 1962 - Section 28(9)Finance Act, 1994 - Section 73, 73(4B), 73(4B)(a), 73(4B)(b)

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Tribunals and Commissions25 Nov 2024Allowed/Dismissed

G D Mangalam Exim Pvt Ltd @APPELLANT @Hash Commissioner of Customs @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2024) 11 CESTAT CK 1294

Customs Act, 1962 - Section 2, 2(18), 2(19), 14, 17, 28, 28AAA, 46, 47, 50, 51, 75, 111, 138B, 113(d), 114Customs Act, 1975 - Section 75Central Excise Duties and Service Tax Drawback Rules, 1995 - Rule 16, 16A

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