COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2021

788 judgments · page 22 of 40

Tribunals and Commissions29 Jul 2021Allowed

M/s. Abdos Lamitubes Private Limited Vs Commissioner Of Central Excise And Service Tax, Guwahat

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0051

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

Tribunals and Commissions28 Jul 2021Allowed

M/s. Titagarh Wagons Limited (Unit-II) Vs Commissioner Of Central Excise, Kolkata-IV

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0050

Cenvat Credit Rules, 2004 — Rule 6, 6(3)(b), 14

Tribunals and Commissions28 Jul 2021Allowed

SRL Advisors LLP Vs Commissioner Of Central Tax Delhi South Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0034

Service Tax Rules, 1994 — Rule 2(cd), 2(d), 6Companies Act, 1956 — Section 2(7), 3, 3(1)Limited Liability Partnership Act, 2008 — Section 3(1)

Tribunals and Commissions28 Jul 2021Allowed

Vidhya Cylinders P. Ltd. Vs Commissioner Of Central Goods And Service Tax, Excise And Customs, Bhopal

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0031

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

Tribunals and Commissions27 Jul 2021Allowed

M/s Jai Balaji Industries Limited (Unit IV) Vs Commissioner Of Central Excise, Bolpur

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0049

Central Excise Tariff Act, 1985 — Chapter 72Cenvat Credit Rules, 2004 — Rule 6(2), 6(3), 6(6), 6(6)(i)Special Economic Zones Rules, 2006 — Rule 30

Tribunals and Commissions27 Jul 2021Allowed

M/s. Shri Krishna Laxmi Steel Ugyog Private Limited Vs Commissioner Of Central Excise And Service Tax, Jamshedpur

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0048

Central Excise Rules, 2002 — Rule 4, 6, 8, 8(1), 8(3A), 12, 25(1)(a), 27

Tribunals and Commissions27 Jul 2021Allowed

M/s. National Building Construction Corporation Limited Vs Commissioner Of Central Excise And Service Tax, Ranchi

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0047

Tribunals and Commissions26 Jul 2021Allowed

Pepsico India Holdings (Pvt.) Ltd And Anr. Vs Commissioner Of Central Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0043

Cenvat Credit Rules, 2004 — Rule 2, 2(l), 2(l)(ii), 14(1)(ii), 15(2)Central Excise Tariff Act, 1985 — Chapter 22Central Excise Act, 1944 — Section 2(f), 11AC, 11A(4)

Tribunals and Commissions26 Jul 2021Allowed

M/s. Steel Authority of India Ltd., Salem Vs Commissioner Of GST And Central Excise, Salem

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0040

Finance Act, 1994 — Section Section 65B(44), 66B, 66E(e), 67, 73(1), 75, 78

Tribunals and Commissions26 Jul 2021Allowed

M/s Neyveli Lignite Corporation Limited, Neyveli And Anr. Vs Commissioner Of Customs, Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0039

Finance Act, 1994 — Section Section 65B(44), 66B, 66E(e), 73(1), 75, 76, 78

Tribunals and Commissions26 Jul 2021Allowed

ITC Freight Services Pvt. Ltd. Vs C.C., C.E. And S.T-Cochin

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0033

Finance Act, 1994 — Section 65A(2)(ii), 65(35), 65(105), 65(105)(h), 66, 67, 73(1), 76, 77(2), 78Customs Act, 1962 — Section 14, 146(2)Customs House Agents Licensing Regulations, 2004 — Regulation 2(c), 3

Tribunals and Commissions26 Jul 2021Allowed

M/s. Microsoft India (R And D) Pvt. Ltd. Vs Commissioner Of Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0032

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

Tribunals and Commissions23 Jul 2021Allowed

Nichiplast India Private Ltd Vs Principal Commissioner Cgst

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0021

Cenvat Credit Rules, 2004 — Rule 3Cenvat Credit Rules 2002 — Rule 5Central Excise Act, 1944 — Section 11BB

Tribunals and Commissions22 Jul 2021Allowed

M/s. Nahar Textiles Pvt. Ltd. Vs Commissioner Of Central Excise , Thane-II

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0041

Cenvat Credit Rules, 2004 — Rule 14, 15(2)Central Excise Act, 1944 — Section 2(f), 3(3), 4, 4A, 11A(2), 11A(1), 11AA, 11AB, 11ACCentral Excise Tariff Act, 1985 — Chapter 54, 55

Tribunals and Commissions22 Jul 2021Allowed

Indian Overseas Bank Vs Commissioner Of GST And Central Excise Chennai North Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0038

Finance Act, 1994 — Section Section 65B, 66DService Tax (Determination of Value) Rles, 2006 — Rule 6(2)(vi)

Tribunals and Commissions20 Jul 2021Allowed

M/s.Barry-Weihmiller International Pvt. Ltd. Vs Commissioner Of GST And Central Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0037

Cenvat Credit Rules, 2004 — Rule 5Central Goods and Services Tax Act, 2017 — Section 142(2)

Tribunals and Commissions20 Jul 2021Allowed

M/s.Central Warehousing Corporation Vs Commissioner Of Central Taxes And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0036

Finance Act, 1994 — Section Section 65B(5), 66DCenvat Credit Rules, 2004 — Rule 6(3A), 6(6)

Tribunals and Commissions20 Jul 2021Allowed

M/s.Origin Learning Solutions Pvt. Ltd. Vs Commissioner Of Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0035

Cenvat Credit Rules, 2004 — Rule 5

Tribunals and Commissions20 Jul 2021Allowed

M/s Raj Construction Co. Vs Commissioner (Appeals) Of Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0020

Central Excise Act, 1944 — Section 11BFinance Act, 1994 — Section 83, 85(3)

Tribunals and Commissions16 Jul 2021Allowed

M/s. AIR India Ltd., Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0030

Handling of Cargo in Customs Area Regulations, 2009 — Regulations 5, 5(n), 6, 6(f), 12(8)