COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2021

788 judgments · page 5 of 40

Tribunals and Commissions22 Nov 2021Allowed

M/s Armstrong World Industries (India) Private Limited Vs Commissioner Of Customs Nhava Sheva -III

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0074

Customs Tariff Act, 1975 — Section 3(5)Customs Act, 1962 — Section 25(1)

Tribunals and Commissions22 Nov 2021Allowed

M/s. ACC Limited (Unit: Madukkarai Cement Works) Vs Commissioner Of G.S.T. And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0046

Cenvat Credit Rules, 2004 — Rule 15(2)Central Excise Act, 1944 — Section 11A, 11B, 11AC(c)

Tribunals and Commissions22 Nov 2021Allowed

M/s.V.R. Tools Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0045

Customs Act, 1962 — Section 112(a), 114A, 114AA, 117, 149

Tribunals and Commissions18 Nov 2021Partly Allowed

Bochasanwasi Shri Aksharpurushottam Swaminarayan Sansth Vs C.C.-Ahmedabad

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0062

Customs Act, 1962 — Section 27(A)

Tribunals and Commissions18 Nov 2021Allowed

Jindal Texofab Ltd Vs C.C.E.-Ahmedabad-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0061

Cenvat Credit Rules, 2004 — Rule 9A

Tribunals and Commissions18 Nov 2021Disposed Of

Indian Oil Corporation Limited Vs C.C.E. And S.T.-Vadodara-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0060

Customs Act, 1962 — Section 154

Tribunals and Commissions18 Nov 2021Partly Allowed

Dinesh S. Bharukha Vs Commissioner Of CGST And CE, Aurangabad

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0054

Central Excise Rules, 2002 — Rule 26Central Excise Act, 1944 — Section 35C(1A)

Tribunals and Commissions18 Nov 2021Partly Allowed

M/s. Overseas Infrastructure Alliance (India) Pvt. Ltd. Vs Commissioner Of CGST, Mumbai East

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0053

Cenvat Credit Rules, 2004 — Rule 2(l)(C), 15(3), 15(4)Finance Act, 1994 — Section 76, 78

Tribunals and Commissions18 Nov 2021Allowed

M/s Touchstone Infrastructure And Solutions Private Limited Vs Commissioner Of Central Taxes And Central Excise, Chennai North Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0044

Finance Act, 1994 — Section 66, 66E, 66E(h) 67, 73(1), 75, 76, 77, 78Tamil Nadu Value Added Tax Act, 2006 — Section 5Tamil Nadu Value Added Tax Rules, 2007 — Rule 8(5)(d)

Tribunals and Commissions17 Nov 2021Allowed

Gujarat State Fertilizers Chemicals Ltd Vs C.C.E. And S.T.-Vadodara-II

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0064

Central Excises and Salt Act, 1944 — Section 3Central Excise Act, 1944 — Section 11AC

Tribunals and Commissions17 Nov 2021Allowed

R R Joshi (Shipping & Forwarding) Pvt Ltd Vs Commissioner Of Customs (General)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0052

Customs House Agents Licensing Regulations, 1984 — Regulation 20Customs Act, 1962 — Section 46, 50, 117, 146Customs House Agents Licensing Regulations, 2004 — Regulation 13(d), 13(e), 13(f), 13(n), 22

Tribunals and Commissions17 Nov 2021Dismissed

Commissioner Of Central Goods And Service Tax Vs M/s Dalmia Cement (Bharat) Ltd.

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0042

Central Excise Act, 1944 — Section 11BB

Tribunals and Commissions16 Nov 2021Allowed

Voltamp Transformers Ltd Vs C.C.E. And S.T.-Vadodara-ii

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0059

Cenvat Credit Rules, 2004 — Rule 4(5)(a), 4(6)Central Excise Rules, 2002 — Rule 4, 8

Tribunals and Commissions16 Nov 2021Allowed

M/s. Trading Syndicate Proprietor � Shri Mohinder Goel Vs Commissioner Of Customs(Port), Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0056

Customs Act, 1962 — Section 14, 28(8), 46(4), 111(m), 112(b), 114A, 114(b), 114AACustoms Valuation Rules, 2007 — Rule 4, 5, 6, 8

Tribunals and Commissions16 Nov 2021Disposed Of

M/s Apex International Vs Commissioner Of Customs (Port), Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0055

Customs Act, 1962 — Section 110A, 110(2), 123, 124, 125

Tribunals and Commissions16 Nov 2021Dismissed

M/s. Air India Ltd. Vs Commissioner Of Cen. Ex. And ST, Thane-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0051

Finance Act, 1994 — Section 65(105)(zzzq), 65(104c), 73(2), 75, 77(1)(a), 77(1)(c), 77(2)Cestat Procedure Rule, 1982 — Rule 20

Tribunals and Commissions16 Nov 2021Allowed

M/s. Sneh Girls Hostel Vs Commissioner Of CGST And Cen. Ex., Pune-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0050

Central Excise Act, 1944 — Section 2(ee), 11B, 11B(1), 11B(2), 11B(3), 12A, 12B, 12CCentral Excise Rules, 1944 — Rule 11, 11(3), 11(4)

Tribunals and Commissions16 Nov 2021Dismissed

Diamond Mink Blankets Ltd Vs Commissioner Of Customs (Import)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0049

Customs Act, 1962 — Section 30, 30(iii), 46, 108, 111(f), 111(m), 126

Tribunals and Commissions16 Nov 2021Allowed

M/s. Vikhroli Corporate Park Pvt. Ltd. Vs Commissioner Of Service Tax-VII, Mumbai

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0048

Finance Act, 1994 — Section 67, 73(2), 75, 76, 77(2), 78, 78(1)

Tribunals and Commissions15 Nov 2021Disposed Of

C.S.T.-Service Tax � Ahmedabad Vs Bharat Sanchar Nigam Ltd

Customs, Excise And Service Tax Appellate Tribunal · (2021) 11 CESTAT CK 0058

Cenvat Credit Rules, 2004 — Rule 15(2), 15(4)