COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2021

788 judgments · page 14 of 40

Tribunals and Commissions13 Sept 2021Allowed

M/s Bharti Airtel Limited Vs Commissioner Of Central Excise, Customs And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0010

Finance Act, 1994 — Section Section 65(105), 73, 73(1), 75, 76, 77, 78Cenvat Credit Rules, 2004 — Rule 2(a), 2(k), 2(k)(ii), 3, 4, 4(2)(a), 14, 15Central Excise Act, 1944 — Section 11A, 11AB

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Tribunals and Commissions13 Sept 2021Disposed Of

Principal Commissioner Of Customs New Delhi (Import) Vs M/s. Vivo Mobile India Pvt Ltd.

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0001

Customs Act, 1962 — Section 17(3)(4), 27, 27(1), 27(1)(i), 27(2), 28D, 30, 41, 128, 128(3), 129A(2), 149, 154Customs Tariff Act 1975 — Section 3, 3(1)Cenvat Credit Rules, 2004 — Rule 3, 11, 13

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Tribunals and Commissions09 Sept 2021Allowed

Goa Friends Engineering And Electricals Pvt Ltd Vs Commissioner Of Customs And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0052

Finance Act, 1994 — Section 65B, 66B, 73, 102Central Excise Act, 1944 — Section 11BService Tax (Determination of Value) Rules, 2006 — Rule 2A

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Tribunals and Commissions09 Sept 2021Dismissed

Baba Trading Co Vs Commissioner Of Customs, Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0051

Finance Act, 1994 — Section 65(47), 65(48), 65(105), 65(105)(zze), 73, 75, 78Motor Vehicles Act, 1939 — Section 68A, 68B, 68C, 68D, 68E, 68F, 68G, 68H, 68I, 68J

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Tribunals and Commissions08 Sept 2021Dismissed

M/s. Sachin Rent a Car Service Vs Commissioner Of Central Excise, Nashik-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0050

Finance Act, 1994 — Section 73(2), 75, 77(2), 78Finance Act, 2013 — Section 107(1)Customs Act, 1962 — Section 129B(1A)

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Tribunals and Commissions08 Sept 2021Allowed

Bank Of Baroda Ltd Vs Commissioner Of Service Tax� I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0049

Cenvat Credit Rules, 2004 — Rule 2, 3, 6, 9, 14, 15Employees State Insurance Act, 1948 — Section 38Finance Act, 1994 — Section 65(105)(zm), 66

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Tribunals and Commissions08 Sept 2021Allowed

M/s. Mahatma Gandhi University Of Medical Sciences And Technology Vs Commissioner Of Central Excise And Central Goods And Service Tax, Jaipur

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0004

Central Excise Act, 1944 — Section 11A(1)

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Tribunals and Commissions08 Sept 2021Allowed

M/s. Hindustan Zinc Ltd. Vs Commissioner Of Central Excise And Central Goods And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0003

Central Excise Act, 1944 — Section 4(3)(c), 4(3)(cc)

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Tribunals and Commissions08 Sept 2021Partly Allowed

M/s Info Capital Logistic Co. And Ors. Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0002

Customs Act, 1962 — Section 50(2), 110, 113(d), 113(h), 113(i), 114, 114AA, 119, 132, 135ACustoms House Agents Licensing Regulations, 2004 — Regulation 13, 19(8)Customs Brokers Licensing Regulations, 2013 — Regulation 11

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Tribunals and Commissions07 Sept 2021Allowed

M/s Maruti Suzuki India Ltd Vs Commissioner Of CE And ST, Gurugram

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0067

Cenvat Credit Rules, 2004 — Rule 2(l)

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Tribunals and Commissions07 Sept 2021Allowed

Autobahn Enterprises Pvt Ltd Vs Commissioner Of Service Tax Mumbai-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0048

Finance Act, 1994 — Section 65(19), 73, 73(1), 75, 78

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Tribunals and Commissions07 Sept 2021Allowed/Dismissed

Commissioner Of Central Tax, Mumbai South Vs Standard Chartered Bank

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0047

Finance Act, 1994 — Section 83, 85, 85(4), 85(5)Central Excise Act, 1944 — Section 11B, 11B(1), 11B(2), 33A, 35A, 35A(3)Customs Act, 1962 — Section 128(2)

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Tribunals and Commissions07 Sept 2021Allowed

Idea Cellular Ltd Vs Commissioner Of Service Tax Mumbai -IV

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0046

Finance Act, 1994 — Section 65, 65(75), 65(105), 65(105)(zh), 65(104c), 66, 66A, 73, 76, 78Indian Telegraph Act, 1885 — Section 3, 4Export of Services Rules, 2005 — Rule 3(1)(ii), 3(1)(iii)

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Tribunals and Commissions07 Sept 2021Allowed

Infrastructure Leasing And Financial Services Ltd Vs Commissioner Of Service Tax-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0045

Indian Contract Act, 1872 — Section 126Finance Act, 1994 — Section 65(12)(ix), 65(105), 65(105)(zm), 65(105)(zzb), 73, 73(1), 75, 76, 78

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Tribunals and Commissions07 Sept 2021Allowed

SM Fettling Vs Commissioner Of Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0044

Finance Act, 1994 — Section 65(105), 73, 75, 78

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Tribunals and Commissions07 Sept 2021Allowed

D S Chandok And Sons Vs Commissioner Of Customs (Export Promotion)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0043

Customs Tariff Act, 1975 — Section 3(2)Customs Act, 1962 — Section 12, 14, 46, 111, 111(m), 112Central Excise Act, 1944 — Section 4A, 4A(4)

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Tribunals and Commissions07 Sept 2021Allowed

M/s. OPMS Clearing And Forwarding Agencies (P) Ltd. Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0027

Customs Brokers Licensing Regulations, 2018 — Regulation 10(d), 10(n), 18Customs House Agents Licensing Regulations (CHALR), 2004 — Regulation 13, 13(e), 13(n)

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Tribunals and Commissions07 Sept 2021Allowed

M/s. Seaport Lines India (P) Limited Vs Commissioner Of G.S.T. And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0026

Finance Act, 1994 — Section 65(104c), 67, 73(1), 75, 76, 77, 78Service Tax (Determination of Value) Rules, 2006 — Rule 5(1)

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Tribunals and Commissions06 Sept 2021Allowed

M/s. Agrasha Alloys Trading Pvt. Ltd. And Anr. Vs Commissioner Of Customs (I), Nhava Sheva

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0042

Customs Valuation Rules, 2007 — Rule 9, 9(1), 12Customs Act, 1962 — Section 17(5), 28, 108, 111(d), 111(m), 112(a), 114A, 114AA, 125Foreign Trade (Regulation) Rules, 1993 — Rule 11, 14(1)

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Tribunals and Commissions06 Sept 2021Dismissed

M/s.Bhansali Engineering Polymers Ltd. Vs Commissioner Of Central Excise And Central Goods And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0005

Cenvat Credit Rules, 2004 — Rule 5Central Goods and Services Tax Act, 2017 — Section 142(3), 142(6)(a)

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