COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2021

788 judgments · page 9 of 40

Tribunals and Commissions28 Oct 2021Allowed

Sherly Sany Vs C.C, Cochin

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0067

Customs Act, 1962 — Section 111, 112(a), 112(b), 125Foreign Trade (Development and Regulation) Act, 1992 — Section 3(3)

Tribunals and Commissions28 Oct 2021Allowed

M/s IDP Education India Private Limited Vs Additional Director General Of Central Excise Intelligence, New Delhi

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0066

Finance Act, 1994 — Section 66F(3), 77, 78Services Rules, 2012 — Rule 2(l)

Tribunals and Commissions28 Oct 2021Partly Allowed

Messrs John Energy Ltd. Vs Commr. Of Central Excise-Ahmedabad-III

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0062

Central Excise Tariff Act, 1985 — Chapter 27

Tribunals and Commissions28 Oct 2021Allowed

SAP Labs India Private Ltd Vs Commissioner Of Central Tax, Bengaluru East

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0053

Cenvat Credit Rules, 2004 — Rule 2(l)Central Excise Act, 1944 — Section 11BB

Tribunals and Commissions27 Oct 2021Allowed

M/s Panacea Biotec Limited Vs Commissioner Of Central Goods And Service Tax (East)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0077

Central Excise Act, 1944 — Section 35FF

Tribunals and Commissions27 Oct 2021Allowed

Jubilant Ingrevia Limited Vs Union Of India And Ors.

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0063

Customs Tariff Act, 1975 — Section 9C, 9C(1)Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 — Rule 4, 4(d), 5, 6, 6(1), 11, 17, 17(i)(b), 18, 18(4)Customs Act, 1962 — Section 129

Tribunals and Commissions27 Oct 2021Allowed

Mosaic India Private Limited Vs C.C.-Jamnagar (prev)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0061

Customs Act, 1962 — Section 18, 27(1), 129E, 129EE, 142

Tribunals and Commissions27 Oct 2021Allowed

M/s. Mumbai Railway Vikas Corporation Ltd Vs Commissioner Of Service Tax-II, Mumbai

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0058

Finance Act, 1994 — Section 65(29), 65(39a), 73(2), 66A, 68, 73(1), 75, 76, 77, 78, 99

Tribunals and Commissions27 Oct 2021Allowed

M/s. PKF Sridhar And Santhanam LLP Vs Commissioner Of GST And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0055

Central Excise Act, 1944 — Section 11BConstitution of India, 1950 — Article 265Finance Act, 1994 — Section 83

Tribunals and Commissions26 Oct 2021Allowed

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

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0065

Central Excise Act, 1944 — Section 5A, 5A(5)(a)(b)

Tribunals and Commissions26 Oct 2021Allowed

Aayushi Enterprise Vs C.C.E. And S.T.-Surat-ii

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0060

Finance Act, 1994 — Section 84, 85

Tribunals and Commissions26 Oct 2021Allowed

L And T Sargent And Lundy Limited Vs C.C.E. And S.T.-Vadodara-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0059

Finance Act, 1994 — Section 65(44), 65B, 66B, 66C, 66D, 73, 78(1), 658(44), 668Service Tax Rules, 1994 — Rule 5, 6A, 6A(1)(f)Cenvat Credit Rules, 2004 — Rule 2, 2(e), 6, 6(3), 15(3)

Tribunals and Commissions25 Oct 2021Allowed

M/s. Kirloskar Electric Company Ltd. Vs Commissioner Of Service Tax-I, Pune

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0057

Central Excise Act, 1944 — Section 11B, 11B(5)e(c)Finance Act, 1994 — Section 77, 78

Tribunals and Commissions25 Oct 2021Allowed

Interface Communication Private Limited Vs Commissioner Of CGST, Mumbai Central

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0056

Service Tax Rules, 1994 — Rule 6Finance Act, 1994 — Section 75, 78

Tribunals and Commissions25 Oct 2021Allowed

M/s. Magna Electro Castings Ltd. Vs Commissioner Of GST And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0054

Cenvat Credit Rules, 2004 — Rule 14, 15Central Excise Act, 1944 — Section 9D, 11, 11A(1), 11A(2), 11ACIndian Evidence Act, 1872 — Section 22, 59

Tribunals and Commissions25 Oct 2021Allowed

Sanson Chemicals Industries Vs Commisisoner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0052

Customs Act, 1962 — Section 111(d), 112(a), 125

Tribunals and Commissions25 Oct 2021Allowed

SAP Labs India Private Ltd Vs Commissioner Of Central Tax, Bengaluru East

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0051

Central Excise Act, 1944 — Section 11BB

Tribunals and Commissions22 Oct 2021Allowed

M/s Kluber Lubrication India Private Limited Vs Commissioner Of Customs(Air Cargo)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0050

Customs Act, 1962 — Section 17(4), 27, 128, 149, 154

Tribunals and Commissions21 Oct 2021Allowed

M/s Tata Consumer Products Ltd Vs Commissioner Of Central Tax And Central Excise, Cochin

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0049

Cenvat Credit Rules, 2004 — Rule 3, 5Central Excise Act, 1944 — Section 11BCustoms Act, 1962 — Section 27

Tribunals and Commissions21 Oct 2021Allowed

M/s FCI OEN Connectors Vs Commissioner Of Central Tax And Central Excise, Cochin

Customs, Excise And Service Tax Appellate Tribunal · (2021) 10 CESTAT CK 0048

Customs Act, 1962 — Section 27Central Excise Act, 1944 — Section 11BFinance Act, 1994 — Section 64, 65B(52), 66B