COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2020

106 judgments · page 5 of 6

Tribunals and Commissions10 Nov 2020Allowed/Dismissed

Commissioner Of Customs @Hash M/s Shri Ashwini Kumar Alias Amanullah

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0006

Customs Act, 1962 — Section 2(33), 7(a), 9, 11, 11(8), 28, 28AA, 28AB, 28(2), 28(5), 28(6), 33, 34, 45(2), 54(1), 77, 108, 109, 111, 111(i), 111(d), 111(l), 111(m), 112, 112(a), 114A, 114AA, 115(2), 117, 118, 119, 124, 125, 126, 129A(1)Foreign Trade (Development and Regulation) Act, 1992 — Section 3, 3(3), 5, 18AForeign Trade (Regulation) Rules, 1993 — Rule 17(2)

Tribunals and Commissions10 Nov 2020Allowed

Commissioner Of Customs (Preventive) @Hash Bushrah Export House

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0005

Customs Act, 1962 — Section 14, 14(1), 17, 18, 47, 50(2), 75, 77, 110, 110(1), 113, 113(i), 124, 128Central Excise Drawback Rules, 2017 — Rule 3Customs Valuation (Determination of Value of Export Goods) Rules, 2007 — Rule 3(1), 4, 5

Tribunals and Commissions09 Nov 2020Allowed

M/s. Devcon Systems And Projects Private Limited @Hash Commissioner Of CGST And CX, Kolkata South Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0019

Cenvat Credit Rules, 2004 — Rule 15(2), 52ACentral Excise Act, 1944 — Section 11AC

Tribunals and Commissions09 Nov 2020Allowed/Dismissed

M/s. Dewanchand Ramsaran Industries Private Limited @Hash Commissioner Of Central Excise And Service Tax, Dibrugarh

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0018

Finance Act, 1994 — Section 80

Tribunals and Commissions09 Nov 2020Allowed

Raja Rajeswari Builders @Hash Commissioner Of Central Tax, Secunderabad - GST

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0013

Works Contract (Composition Scheme for payment of service tax) Rules, 2007 — Rule 3Service (Determination of Value) Ru1es, 2006 — Rule 2A

Tribunals and Commissions05 Nov 2020Allowed

Power Build Pvt Ltd @Hash C.C.E. And S.T.-Vadodara-I

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0030

Cenvat Credit Rule, 2004 — Rule 2(d), 2(h), 6(1)

Tribunals and Commissions05 Nov 2020Disposed Of

M/s. Kelvin Industries @Hash C.C.E. And S.T.-Rajkot

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0029

Tribunals and Commissions05 Nov 2020Allowed

Ganesh Enterprises @Hash Commissioner Of Central Excise, Ahmedabad

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0028

Central Excise Act, 1944 — Section 11B, 11B(5), 11B(5)(b)(ec), 11BB, 35F, 35FF

Tribunals and Commissions05 Nov 2020Allowed

Ahuja Yarn Agency @Hash Commissioner Of Customs (Import)

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0009

Customs Act, 1962 — Chapter 54, 56, Section 14, 111(m), 112(a)Foreign Customs Tariff Act, 1975 — First Schedule

Tribunals and Commissions05 Nov 2020Allowed

M/s. Hi Tech Abrasive Ltd. And Anr. @Hash Commissioner Of Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0004

Central Excise Rules, 2002 — Rule 25, 26, 27Customs Act, 1962 — Section 121Central Excise Act, 1944 — Section 11AC, 12, 14

Tribunals and Commissions03 Nov 2020Allowed

M/s.Rockey Marketing (Chennai) Pvt. Ltd. @Hash Commissioner Of Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0008

Finance Act, 1994 — Section 66E(e)Cenvat Credit Rules, 2004 — Rule 6(1), 6(2), 6(3), 6(3)(i), 6(3A), 6(3A)(i), 6(3A)(ii), 6(3D)(c)

Tribunals and Commissions03 Nov 2020Allowed

M/s. Mohak Hi Tech Speciality Hospital @Hash Commissioner Of Central Excise, Customs And Service Tax, Indore

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0003

Finance Act, 1994 — Section 65(105)(zzzzk), 66, 66B, 70, 76, 77, 78, 93(1)

Tribunals and Commissions02 Nov 2020Allowed

Interglobe Aviation Limited @Hash Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0002

Customs Tariff Act 1975 — Rule 2, 3(1), 3(7), 3(8), 3(9), 3(11), 3(12)Integrated Goods and Service Tax Act, 2017 — Section 2(12), 5, 5(1)Customs Act, 1962 — Section 2(15), 9A, 12, 12(1), 14, 14(1), 14(2), 19, 25, 25(1), 32K(1), 32O(1)(i)

Tribunals and Commissions02 Nov 2020Allowed

M/s. Golcha Properties Pvt. Ltd. @Hash Principal Commissioner Of Service Tax, Delhi-I

Customs, Excise And Service Tax Appellate Tribunal · (2020) 11 CESTAT CK 0001

Finance Act, 1994 — Section 65(90a), 65(105)(zzzz), 66B, 66E, 66E(a), 66F(3)(b), 66D, 66D(g), 67(1)

Tribunals and Commissions15 Oct 2020Allowed

M/s RVL Logistics (I) Private Limited @Hash Commissioner Of Customs (Airport And General), NCH, New Delhi

Customs, Excise And Service Tax Appellate Tribunal · (2020) 10 CESTAT CK 0012

Customs Brokers Licensing Regulations, 2013 — Regulation 7(2), 11(e), 11(n), 20(7), 22Customs Act, 1962 — Section 59, 113(h), 113(i), 113(h)(i), 114(iii), 114AA

Tribunals and Commissions15 Oct 2020Allowed

M/s Bharat Aluminium Co. Limited And Ors. @Hash Commissioner Of Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2020) 10 CESTAT CK 0011

Cenvat Credit Rules, 2004 — Rule 4(5)(a), 9(b), 9(1)(b)Central Excise Rules, 2002 — Rule 10A, 15, 25, 26Central Excise Tariff Act, 1985 — Chapter No. 76 Central Excise Act, 1944 — Section 4(1)(a), 4(1)(b), 4(3)(b)(iv), 11A(1), 11AC, 32E, 32F

Tribunals and Commissions14 Oct 2020Allowed

Cisco Systems India Private Limited @Hash Commissioner Of Customs, (Appeals)

Customs, Excise And Service Tax Appellate Tribunal · (2020) 10 CESTAT CK 0010

Customs Act, 1962 — Section 27, 27(1), 27(1)(b), 28C, 118(1)Finance Act, 2007 — Section 96Central Excise Act, 1944 — Regulation 11B, 11B(1)

Tribunals and Commissions14 Oct 2020Allowed

M/s. Shri Krishna Detchem (Pvt.) Ltd. @Hash Commissioner Central Goods And Service Tax Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2020) 10 CESTAT CK 0009

Central Excise Act, 1944 — Section 4, 4(1)(b), 4(3), 11A(4), 11AA, 11ACCentral Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 — Rule 5

Tribunals and Commissions12 Oct 2020Allowed

M/s. Quippo Oil and Gas Infrastructure Ltd. @Hash Commissioner Of Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2020) 10 CESTAT CK 0008

Finance Act, 1994 — Section 65, 65(97a), 65(105)(zzza), 65(105)(zzzy), 73(1), 76, 77, 78

Tribunals and Commissions08 Oct 2020Allowed

M/s. BSBK Pvt. Ltd. @Hash Commissioner, Customs, Central Excise and Service Tax, Commissionerate, Raipur

Customs, Excise And Service Tax Appellate Tribunal · (2020) 10 CESTAT CK 0007

Finance Act, 1994 — Section 73, 75, 76, 77, 78