COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2021

788 judgments · page 23 of 40

Tribunals and Commissions16 Jul 2021Allowed

M/s.Hyundai Merchant Marine India Pvt.Ltd. Vs Commissioner Of Customs-EGM CELL

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0029

Customs Act, 1962 — Section 41, 41(3), 42, 42(1), 42(2)(b), 117, 148, 148(2)Finance Act, 1994 — Section 74Central Goods and Services Tax Rules, 2017 — Rule 96

Tribunals and Commissions16 Jul 2021Allowed

M/s.Glossy Colour And Paints Vs Commissioner Of Central Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0019

Central Excise Act, 1944 — Section 35(F), 35FF

Tribunals and Commissions16 Jul 2021Allowed

Elvance Overseas LLP And Anr. Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0018

Customs Act, 1962 — Section 14, 17(5), 49, 110, 110A, 111, 111(m), 112, 112(ii), 114A, 123, 125Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 — Rule 12

Tribunals and Commissions15 Jul 2021Allowed

M/s. Madhura Ingots And Steel Company Private Limited Vs Commissioner Of CGST And CX, Ranchi Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0046

Central Excise Act, 1944 — Section 9D, 14Indian Penal Code, 1860 — Rule Section 193, 228

Tribunals and Commissions15 Jul 2021Allowed

M/s. Petro Carbon And Chemicals Private Limited Vs Commissioner Of CGST And CX, Haldia Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0045

Central Excise Tariff Act, 1985 — Chapter 27Finance Act, 1994 — Section 66DCentral Excise Act, 1944 — Section 11AC

Tribunals and Commissions15 Jul 2021Allowed

M/s.Sri Angallamman Knit Fabrics And Anr. Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0028

Customs Act, 1962 — Section 114AA, 117, 125

Tribunals and Commissions15 Jul 2021Allowed

M/s.Maersk Global Service Centres (India) Pvt. Ltd. Vs Commissioner Of GST And CE

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0027

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

Tribunals and Commissions15 Jul 2021Allowed

M/s Phoenix Rubbers Vs Commissioner Of Central Tax And Central Excise, Calicut

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0023

Finance Act, 1994 — Section 66B, 83, 104, 104(1)Central Excise Act, 1944 — Section 11B

Tribunals and Commissions14 Jul 2021Dismissed

Harika Resins Pvt Ltd And Anr. Vs Commissioner Of Customs, Central Excise And Service Tax, Guntur

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0042

Central Excise Act, 1944 — Section 9D, 14Indian Penal Code, 1860 — Section 193, 228Code of Civil Procedure, 1908 — Section 132, 133

Tribunals and Commissions14 Jul 2021Allowed

Jang Bahadur Singh Gujral Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0026

Customs Act, 1962 — Section 28, 128, 153

Tribunals and Commissions14 Jul 2021Allowed

Kulithalai Municipality Vs Commissioner Of GST And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0025

Finance Act, 1994 — Section 83Central Excise Act, 1944 — Section 35F

Tribunals and Commissions14 Jul 2021Dismissed

Sri Ravi Nakhat Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0024

Customs Act, 1962 — Section 2(33), 108, 123

Tribunals and Commissions14 Jul 2021Allowed

WM Global Sourcing India Pvt Ltd Vs Commissioner Of Central Tax, Bengaluru East

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0022

Cenvat Credit Rules, 2004 — Rule 2(l), 3, 5Service Tax Rules, 1994 — Rule 6A, 6A(1)(b), 6A(1)(d)Central Excise Act, 1944 — Section 11B, 11BB

Tribunals and Commissions13 Jul 2021Allowed

Smt. Sushma Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0017

Customs Act, 1962 — Section 106, 107, 114, 114(iii), 114AA, 155

Tribunals and Commissions12 Jul 2021Dismissed

M/s. Sri Reshika Enterprises Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0016

Customs Act, 1962 — Section 23(2)

Tribunals and Commissions12 Jul 2021Allowed

M/s Maini Precision Products Ltd Vs Commissioner Of Central Tax, Bengaluru East

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0015

Cenvat Credit Rules, 2004 — Rule 7, 14, 15(3)Central Excise Act, 1944 — Section 11A(4), 11AC(1)(a)Central Excise Tariff Act, 1985 — Chapter 8411, 8413, 8479

Tribunals and Commissions09 Jul 2021Allowed

M/s. Nupur Viniyog Private Limited Vs Commissioner Of CGST And CX, Kolkata South Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0013

Tribunals and Commissions09 Jul 2021Dismissed

M/s Freight Logistics Vs Commissioner Of Customs (Airport And General) New Delhi

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0007

Customs Broker Licensing Regulation, 2018 — Regulation 10, 10(a), 10(e), 10(n), 14, 16, 16(1), 16(2), 17, 16(1), 16(2)Customs Act, 1962 — Section 114, 114(1), 114AA

Tribunals and Commissions09 Jul 2021Allowed

Ruchi Soya Industries Ltd Vs Commissioner Of Customs, Central Goods And Service Tax, And Central Excise, Indore

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0006

Finance Act, 1994 — Section 64(50), 65B(44), 65(64), 66B, 66(e), 66E(e), 67, 67E

Tribunals and Commissions08 Jul 2021Allowed

M/s. Johnson Lifts Private Limited Vs Commissioner Of G.S.T. And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 07 CESTAT CK 0012

Central Excise Rules, 2002 — Rule 7