COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2021

788 judgments · page 31 of 40

Tribunals and Commissions01 Apr 2021Dismissed

M/s Shambhu Synthetics Pvt. Ltd Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 04 CESTAT CK 0004

Customs Act, 1962 — Section 128Indian Limitation Act 1963 — Section 5Central Excise Act, 1944 — Section 35, 35(1), 35A, 35B, 35(o)

Tribunals and Commissions01 Apr 2021Allowed

M/s. Balkrishna Industries Ltd. Vs Commissioner Of Central Excise, Alwar

Customs, Excise And Service Tax Appellate Tribunal · (2021) 04 CESTAT CK 0003

Cenvat Credit Rules 2004 — Rule 2(I), 8Central Excise Act, 1944 — Section 11A(4)

Tribunals and Commissions01 Apr 2021Allowed

M/s. Sikar Ex-Serviceman Welfare Co-operative Society Ltd. And Ors. Vs Commissioner Central Excise And Service Tax, Jodhpur

Customs, Excise And Service Tax Appellate Tribunal · (2021) 04 CESTAT CK 0002

Finance Act, 1994 — Section 65(105)(k), 65, 66, 67, 68Finance Act, 2012 — Section 66DService Tax Rules, 1994 — Rule 2(g)

Tribunals and Commissions01 Apr 2021Allowed

M/s.Sundaram Packaging India Pvt.Ltd. Vs Commissioner Of Customs, CGST And Central Excise, Ujjain

Customs, Excise And Service Tax Appellate Tribunal · (2021) 04 CESTAT CK 0001

Cenvat Credit Rules 2004 — Rule 2, 3(A), 6, 6(1), 6(3)Central Excise Act, 1944 — Section 2(f)

Tribunals and Commissions31 Mar 2021Allowed

Veer-0-Metals Pvt Ltd Vs Commissioner-Commissioner Of Central Tax, Bangaluru South Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0052

Cenvat Credit Rules 2004 — Rule 5, 5(1A)Central Goods And Services Tax Act, 2017 — Section 142, 142(3), 142(6)(a)Central Excise Act, 1944 — Section 11B(2)

Tribunals and Commissions31 Mar 2021Allowed

M/s Mahanagar Telephone Nigam Limited Vs Commissioner, Central Excise And Service Tax, Large Taxpayer Unit

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0045

Finance Act, 1994 — Section 65(47), 65(48), 65(105)(zze), 65(105)(zzx), 65(105)(zzzx), 67, 67(2), 68, 73, 73(1), 75, 76, 77, 78, 95, 140Cenvat Credit Rules 2004 — Rule 2(a), 2(a)A, 2(a)A(iv), 2(k), 14Service Tax Rules, 1994 — Rule 6

Tribunals and Commissions30 Mar 2021Dismissed

M.S. Alaudeen Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0087

Customs Act, 1962 — Section 100, 101, 111(d), 111(i), 111(l), 112, 123, 125

Tribunals and Commissions30 Mar 2021Allowed

M/s. Chennai Essential Oils And Aromatics Vs Commissioner Of GST And CE

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0086

Central Excise Act, 1944 — Section 11AA, 11B, 11B(ea), 11B(ec)

Tribunals and Commissions30 Mar 2021Dismissed

Shri S. Nagoor Gani And Anr. Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0085

Customs Act, 1962 — Section 108, 111(d), 112

Tribunals and Commissions30 Mar 2021Disposed Of

Shree Halasidhanath Sahakari Sakhare Karkhana Ltd. Vs Commissioner Of Central Tax Belagavi Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0051

Cenvat Credit Rules 2004 — Rule 2(I)

Tribunals and Commissions29 Mar 2021Allowed

M/s.Sreem Overseas Inc. Vs Commissioner Of Customs (Imports-Sea Port)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0084

Customs Act, 1962 — Section 27, 129E

Tribunals and Commissions29 Mar 2021Allowed

Hamid Basith Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0083

Customs Act, 1962 — Section 112(a), 128A, 129A(1), 139A, 153

Tribunals and Commissions29 Mar 2021Allowed

M/s.Sree Krishna Enterprises Vs Commissioner Of Customs (Chennai-II)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0082

Tribunals and Commissions29 Mar 2021Allowed

CSG Systems International (India) Pvt Ltd Vs Commissioner Of Central Tax, Bengaluru South Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0050

Cenvat Credit Rules 2004 — Rule 5Place Of Provision Of Service Rules, 2012 — Rule 2(f), 3, 9Service Tax Rules, 1994 — Rule 6A

Tribunals and Commissions29 Mar 2021Allowed

M/s. Kirloskar Ferrous Industries Ltd. Vs Commissioner Of Central Tax And Central Excise, Belgaum

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0049

Cenvat Credit Rules 2004 — Rule 4A(1), 9, 9(1)(bb)Finance Act, 1994 — Section 73(1)Central Excise Act, 1985 — Chapter 72, 73

Tribunals and Commissions26 Mar 2021Partly Allowed

M/s. V.N.M.A.D Firm, Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0081

Customs Act, 1962 — Section 112(a)

Tribunals and Commissions26 Mar 2021Partly Allowed

M/s.G.T. Jayanthi Agrochem (India) Pvt. Ltd., Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0080

Customs Act, 1962 — Section 125

Tribunals and Commissions26 Mar 2021Partly Allowed

M/s. Sri Sai Traders Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0078

Customs Act, 1962 — Section 111(d), 112(a), 125(1)Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011 — Regulation 2.4.6.3Food Safety and Standards (Contaminants, Toxins and Residues) Regulations, 2011 — Regulation 2.2.1.1

Tribunals and Commissions26 Mar 2021Allowed

M/s. St. Antony’s Traders Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0077

Tribunals and Commissions26 Mar 2021Allowed

M/s. Chettinad Cements Corporation Pvt. Ltd. Vs Commissioner Of G.S.T. And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 03 CESTAT CK 0076