COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2021

788 judgments · page 20 of 40

Tribunals and Commissions06 Aug 2021Disposed Of

Commissioner Of Customs Vs Evergreen Shipping Agency (India) Pvt. Ltd.

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0066

Customs Act, 1962 — Section 41, 117, 129D(3)General Clauses Act, 1897 — Section 3(35)

Tribunals and Commissions06 Aug 2021Allowed

M/s. Sivamurugan Chit Fund (P) Limited Vs Commissioner Of G.S.T. And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0065

Central Excise Act, 1944 — Section 11B

Tribunals and Commissions06 Aug 2021Partly Allowed

Muhammed Rafi Kuruthilakath Lafarkantavida Vs C.C, Cochin-Cus

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0040

Customs Act, 1962 — Section 77, 111(d), 111(i), 111(l), 111(m), 112(a), 112(b)

Tribunals and Commissions06 Aug 2021Allowed

M/s. Thorogood Associates India Private Limited Vs Commissioner Of Central Tax, Bengaluru East

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0039

Cenvat Credit Rules, 2004 — Rule 2(l), 5Finance Act, 1994 — Section 93

Tribunals and Commissions06 Aug 2021Allowed

M/s. Fortune Metaliks Ltd. And Anr. Vs Commissioner Of Central Excise And Service Tax, Raipur (C.G.)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0013

Cenvat Credit Rules, 2004 — Rule 2, 4, 9, 9(3)Central Excise Act, 1944 — Section 9D, 14

Tribunals and Commissions06 Aug 2021Dismissed

Central Mine Planning And Design Institute Ltd. Vs Commissioner Of Central Goods And Service Tax And Central Excise, Bhopal

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0012

Central Excise Act, 1944 — Section 11B

Tribunals and Commissions06 Aug 2021Allowed

M/s. Panasonic Energy India Co. Ltd. Vs Commissioner Of Customs Central Excise And Central GST, Indore

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0011

Central Goods and Services Tax Act, 2017 — Section 140(1), 140(3), 140(4), 142, 142(3), 142(6)(a)Service Tax Rules, 1994 — Rule 2(1)(d), 2(1)(d)(EEC), 6(7CA), 6Customs Act, 1962 — Section 2(26), 12, 29, 30, 38, 148

Tribunals and Commissions06 Aug 2021Disposed Of

Rakesh Luthra And Ors. Vs Commissioner Of Customs (Airport And General) New Delhi

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0010

Baggage Rules, 2016 — Rule 2(vi)Customs Act, 1962 — Section 77, 78, 111, 113, 129(A)

Tribunals and Commissions05 Aug 2021Dismissed

Worbus Management Consultants Ltd Vs Commissioner Of Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0097

Finance Act, 1994 — Section 66A, 73A(1), 73(1), 75, 77, 78

Tribunals and Commissions05 Aug 2021Allowed

M/s. Jabs International Pvt. Ltd. Vs Commissioner Of Central Excise, Belapur

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0096

Tribunals and Commissions05 Aug 2021Dismissed

Hindustan Aegis LPG Ltd. Vs Commissioner Of Excise, Mumbai-II

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0095

Central Excise Act, 1944 — Section 3, 11A, 11B, 35A(3), 35DCustoms Act, 1962 — Section 129C(5)Valuation Rules, 1975 — Rule 7

Tribunals and Commissions05 Aug 2021Allowed

Kankariya Automobiles (P) Ltd Vs Commissioner Of Central Excise And Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0094

Finance Act, 1994 — Section 73(1), 73(3), 73(4), 75, 76, 77, 78

Tribunals and Commissions05 Aug 2021Allowed

M/s. Continental Warehousing Corporation (Nhava Seva) Limited Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0064

Handling of Cargo in Customs Areas Regulations, 2009 — Regulations 5(1)(i)(n), 5(1)(n), 12, 12(8)

Tribunals and Commissions05 Aug 2021Allowed

M/s.CBN Impex Pvt. Ltd. Vs Commissioner Of Customs [General],

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0063

Customs Brokers Licensing Regulations, 2018 — Regulations 7(2), 10(a), 10(n), 10(o), 17(1), 18Foreign Trade [Development and Regulation] Act, 1982 — Section 7Foreign Trade [Development and Regulation] Act, 1982 — Rule 12

Tribunals and Commissions04 Aug 2021Allowed

Avivet Nutritional Services Pvt Ltd Vs Commissioner Of Customs � V (General)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0093

Customs Tariff Act, 1975 — First Schedule

Tribunals and Commissions04 Aug 2021Partly Allowed

M/s. JSW Steel Ltd. Vs Commissioner Of Central Excise, Thane-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0092

Cenvat Credit Rules, 2004 — Rule 2(1)Central Excise Act, 1944 — Section 4, 4(3)(c)Central Sales Tax Act, 1956 — Section 5

Tribunals and Commissions04 Aug 2021Allowed

M/s Shri Balaji Casting And Anr. Vs Commissioner Of CGST, Thane

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0091

Central Excise Act, 1944 — Section 11ACCentral Excise Rules, 2002 — Rule 26Customs Act, 1962 — Section 112(a)

Tribunals and Commissions04 Aug 2021Allowed

M/s. Manbro Pharma Pvt. Ltd. Vs Commissioner Of Central Excise, Thane-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0090

Central Excise Act, 1944 — Section 11AB

Tribunals and Commissions04 Aug 2021Allowed

Popular Carbonic Pvt. Ltd. Vs Commissioner Of Central Excise, Chennai-I Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0062

Central Excise Tariff Act, 1985 — Chapter 28Central Excise Rules, 2002 — Rule 25, 27Central Excise Act, 1944 — Section 2(f)

Tribunals and Commissions04 Aug 2021Dismissed

M/s Krishi Upaj Mandi Samiti Baran Vs Commissioner, CGST And Central Excise Division

Customs, Excise And Service Tax Appellate Tribunal · (2021) 08 CESTAT CK 0009

Finance Act, 1994 — Section 65(90a), 65(105)(zzzz), 66(D), 68, 69, 70, 73, 73(1), 75, 76, 77Service Tax, 1994 — Rule 4, 6, 7