COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2021

788 judgments · page 28 of 40

Tribunals and Commissions25 May 2021Allowed

M/s Oriental Insurance Company Limited Vs Commissioner, LTU, New Delhi

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0012

Finance Act, 1994 — Section 65B(44), 73(1), 73(4), 75, 77, 78Insurance Act, 1938 — Section 64VB, 64VB(5)Central Excise Act, 1944 — Section 11A, 11A(1), 11A(2B)

Tribunals and Commissions25 May 2021Allowed

Sun Pharmaceutical Industries Limited Vs Commissioner Of Central Excise, Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0011

Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 — Rule 4, 8, 11Central Excise Act, 1944 — Section 11, 11A, 11AA, 11A(1), 11(A)(1)(b), 11B, 124Central Excise Rules 2002 — Rule 7, 18

Tribunals and Commissions25 May 2021Allowed

Bharti Hexacom Limited Vs Commissioner Of Central Excise And Customs, Central Goods And Service Tax Jaipur-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0010

Cenvat Credit Rules, 2004 — Rule 2(a)(A), 2(a), 2(k), 14Finance Act, 1994 — Section 73(1)

Tribunals and Commissions24 May 2021Allowed

Supreme Treves Pvt Ltd Vs C.C.E. And S.T.-Daman

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0031

Finance Act, 1994 — Section 65B(44)

Tribunals and Commissions24 May 2021Allowed

Laesen And Toubro Limited Vs C.C.-Mundra

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0030

Customs Act, 1962 — Section 117Central Excise Act, 1944 — Section 11A

Tribunals and Commissions24 May 2021Allowed

Nayara Energy Limited Vs C.C.E. And S.T.--Rajkot

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0029

Service Tax Rules, 1994 — Rule 2(1)(d)(iv)Finance Act, 1994 — Section 66A, 68, 69, 70, 73(1), 73(1)(a), 73(3), 75, 76, 77, 78

Tribunals and Commissions24 May 2021Allowed

Creative Infocity Ltd Vs C.C.E. And S.T.-Ahmedabad-iii

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0028

Cenvat Credit Rules, 2004 — Rule 2(3)

Tribunals and Commissions24 May 2021Allowed

M/s P S G Steels Pvt Ltd Vs Commissioner Of CE And ST, Panchkula

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0021

Central Excise Act, 1944 — Section 3A(2), 3A(4)

Tribunals and Commissions24 May 2021Allowed

M/s M S C Agency India Pvt Ltd Vs Commissioner Of Customs, Ludhiana

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0020

Customs Act, 1962 — Section 112

Tribunals and Commissions24 May 2021Allowed

Schlumberger Asia Services Ltd Vs Commissioner Of CE And ST, Gurgaon-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0019

Central Goods and Services Tax Act, 2017 — Section 140

Tribunals and Commissions24 May 2021Allowed

Teleperformance Global Services Pvt Ltd And Anr. Vs Commissioner Of CE And ST, Gurgaon-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0018

Cenvat Credit Rules, 2004 — Rule 5

Tribunals and Commissions19 May 2021Allowed

M/s. BR Steel Products Pvt. Ltd. Vs Commissioner Of Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0017

Tribunals and Commissions19 May 2021Allowed

M/s. Axiom Cordages Ltd. Vs Commissioner of Central Excise, Thane II

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0009

Central Excise Act, 1944 — Section 6(1)(b)Central Excise Rules 1944 — Rule 57F(4)

Tribunals and Commissions13 May 2021Disposed Of

M/s.Ambey Sales Vs Commissioner Of Customs,Ludhiana

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0008

Customs Act, 1962 — Section 3, 3(5), 12, 14, 25(1)Territorial Waters Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 — Section 6, 7Customs Tariff Act, 1975 — Section 3(5)

Tribunals and Commissions13 May 2021Dismissed

Commissioner Of Customs, Ludhiana Vs M/s. Overseas Warehousing P.Ltd.

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0007

Customs Act, 1962 — Section 45, 47, 48, 28AA

Tribunals and Commissions12 May 2021Allowed

M/s. Steel Authority of India Limited Vs Commissioner Of CGST And CX, Bolpur Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0006

Cenvat Credit Rules, 2004 — Rule 2(h), 6, 6(2), 6(3), 6(3A), 6(3)(i), 6(3)(ii), 6(3A)(c), 6(3A)(d), 6(3A)(g), 6(3)(b), 14, 15(2), 57A, 57B, 57CC, 57DCentral Excise Act, 1944 — Section 11ABCenvat Credit Rules, 2002 — Rule 2(c)

Tribunals and Commissions12 May 2021Allowed

M/s Ballavpur Paper Mfg.Ltd. Vs Commr. Of CGST And Excise, Bolpur

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0005

Finance Act, 1994 — Section 65(23), 65(50b), 65(105)(zzp), 68(2), 73, 73(1), 75, 77, 77(b), 77(e), 78Service Tax Rules, 1994 — Rule 2(1)(d)(v)(a), 4B, 6

Tribunals and Commissions12 May 2021Allowed

M/s. Steel Authority of India Limited Vs Commissioner Of Central Excise And Service Tax, Durgapur

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0004

Cenvat Credit Rules, 2004 — Rule 6, 6(2), 6(3), 6(3)(i), 6(3)(ii), 6(3A), 6(3A)(d), 6(3A)(c), 14, 15Central Excise Act, 1944 — Section 11A, 11AB

Tribunals and Commissions12 May 2021Allowed

M/s. Mankasia Steel Private Limited Vs Commissioner Of CGST And CX, Howrah Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0003

Central Excise Act, 1944 — Section 11AC, 25

Tribunals and Commissions06 May 2021Allowed

M/s A B Tools Pvt. Ltd. Vs Commissioner Of CGST, Shimla

Customs, Excise And Service Tax Appellate Tribunal · (2021) 05 CESTAT CK 0002

Central Excise Act, 1944 — Section 11B, 11B(1)Tamil Nadu Value Added Tax Act, 2006 — Section 19(11)