COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2020

106 judgments · page 3 of 6

Tribunals and Commissions09 Dec 2020Allowed

M/s Man Infraprojects Ltd. @Hash Commissioner Of CGST, Mumbai West

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0028

Finance Act, 1994 — Section 65(91a)Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 — Rule 10Central Excise Act, 1994 — Section 11AA

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Tribunals and Commissions09 Dec 2020Allowed

M/s Global Exim @Hash Commissioner Of Customs-Nhava Sheva-I

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0027

Customs Act, 1962 — Section 2(33), 111(d), 112(a), 125(1)Food Safety Standards Act, 2006 — Section 16(8)

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Tribunals and Commissions09 Dec 2020Allowed

Orient Syntex Vs Commissioner, Central Excise And GST Alwar

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0007

Central Excise Rules 2002 — Rule 6(4), 6(6)(v), 19

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Tribunals and Commissions09 Dec 2020Dismissed

Commissioner, Central Excise And Central Goods And Service Tax Vs Hindustan Zinc Ltd.

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0006

Cenvat Credit Rules, 2004 — Rule 2(d), 2(h), 6, 6(3), 6(3)(i), 57ACentral Excise Rules, 1944 — Rule 2(d), 57A, 57B, 57D, 57CCCentral Excise Rules, 2000 — Rule 57AD

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Tribunals and Commissions09 Dec 2020Allowed

M/s Viwa Drymix Pvt. Ltd. Vs Principal Commissioner, CGST, Central Excise & Customs, Jabalpur

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0005

Central Excise Act, 1944 — Section 4, 4(A)Legal Metrology Act, 2009 — Section 2(1), 2(2)Legal Metrology (Packaged Commodities) Rules, 2011 — Rule 2(A), 2A(a), 2A(b), 2(bb), 2(bc), 2(k), 2(l), 3, 3(a), 3(b), 6, 6(1)(e)

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Tribunals and Commissions08 Dec 2020Allowed

Unibourne Food Ingredients LLP @Hash C.C.-Jamnagar (Prev)

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0059

Customs Act, 1962 — Section 17, 129(1), 129A

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Tribunals and Commissions08 Dec 2020Allowed

VKC Nuts Pvt Ltd @Hash C.C.-Jamnagar (Prev)

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0058

Customs Act, 1962 — Section 17, 129(1), 129A

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Tribunals and Commissions08 Dec 2020Allowed

M/s Convergys India Services Pvt. Ltd. @Hash CCE And ST- Gurgaon-I

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0040

Cenvat Credit Rules, 2004 — Rule 2(l), 5, 14

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Tribunals and Commissions08 Dec 2020Dismissed

Commissioner Of Customs Vs S.R. Traders

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0004

Customs Tariff Act, 1975 — Section 3(5), 3(6), 3(8)Customs Act, 1962 — Section 25(1), 26, 27, 27(1), 27(1)(B)

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Tribunals and Commissions08 Dec 2020Allowed

M/s Wintech Taparia Ltd. Vs Commissioner of Customs, Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0003

Finance Act, 1994 — Section 73(1), 65(105), 65(105)(zzb), 65(19)Provisions of Export of Services Rules, 2005 — Section 3, 3(2), 3(2)(A), 3(1)(ii), 4Cenvat Credit Rules 2004 — Rule 5

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Tribunals and Commissions08 Dec 2020Dismissed

Commissioner, Central Excise And GST Indore Vs Dwekam Electrodes Pvt. Ltd

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0002

Central Excise Rules, 2002 — Rule 16

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Tribunals and Commissions07 Dec 2020Allowed

Shri Lokesh Kumar Choudhary And Anr. @Hash Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0055

Customs Act, 1962 — Section 123

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Tribunals and Commissions07 Dec 2020Allowed

M/s Hitesh Industries And Ors. Vs Commissioner, Central Goods And Service Tax And Ors.

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0001

Central Excise Act, 1944 — Section 2(f), 11BB, 35F, 35FFIncome Tax Act, 1961 — Section 2(29BA), 35C, 214, 243, 244Constitution of India, 1950 — Article, 141

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Tribunals and Commissions04 Dec 2020Partly Allowed

M/s. Ford India Private Limited And Anr. @Hash Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0024

Customs Act, 1962 — Section 17, 28(1), 28(2), 28(4), 28(8), 28AA, 28AB, 46(4), 114AA

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Tribunals and Commissions04 Dec 2020Allowed/Dismissed

M/s. Sundaram Industries Limited @Hash Commissioner Of GST And Central Excis

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0023

Service Tax (Determination of Value) Rules, 2006 — Rule 2A, 2A(i), 2A(i)(B), 2A(ii)(B)Finance Act, 1994 — Section 65(44), 65(54), 66E(h), 67, 67(1)Constitution Of India, 1950 — Article 366

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Tribunals and Commissions03 Dec 2020Dismissed

M/s Saluja Motors Pvt Ltd. @Hash Commissioner of CE And ST- Chandigarh-I

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0038

Central Excise Act 1944 — Section 11B, 11BB, 35F, 35FF

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Tribunals and Commissions03 Dec 2020Allowed

M/s Modern Dairies Ltd. @Hash Commissioner Of CE And ST- Panchkula

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0037

Central Excise Act 1944 — Section 35F, 35FF

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Tribunals and Commissions03 Dec 2020Allowed

Arval India Pvt Ltd @Hash Commissioner Of GST And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0026

Constitution (Forty-sixth Amendment) Act, 1982 — Article 366(29A)Finance Act, 1994 — Section 65B(44), 65(105), 65(105)(o), 65(105)(zm), 73(1), 73(1A)Constitution Of India, 1950 — Article 14, 19, 19(5), 19(1)(f), 246(1), 304(b)

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Tribunals and Commissions03 Dec 2020Allowed

M/s. McKinsey Global Services India Pvt. Ltd. @Hash Commissioner Of GST And CE (Appeals-II)

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0022

Cenvat Credit Rules, 2004 — Rule 2(l), 5

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Tribunals and Commissions02 Dec 2020Disposed Of

M/s. Alumatic Cans Pvt. Ltd. @Hash Commissioner Of CGST, Kolhapur

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0025

Cenvat Credit Rules, 2004 — Rule 5Central Goods and Services Tax Act, 2017 — Section 142, 142(3)

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