COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2022

47 judgments · page 2 of 3

Tribunals and Commissions01 Feb 2022Allowed

M/s.Rambagh Palace Hotel Pvt. Ltd. Vs Commissioner, Central Excise And CGST, Jaipur-I

Customs, Excise And Service Tax Appellate Tribunal · (2022) 02 CESTAT CK 0001

Finance Act, 1994 — Section 66BCentral Goods And Services Tax Act, 2017 — Section 173Income Tax Act, 1961 — Section 43

Tribunals and Commissions31 Jan 2022Allowed

M/s Bharti Infratel Limited Vs Additional Director Genera

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0026

Cenvat Credit Rules, 2004 — Rule 3(5), 3(5A)Income Tax Act, 1961 — Section 206C

Tribunals and Commissions31 Jan 2022Allowed

M/s Angel Pipes and Tubes Pvt. Ltd Vs Commissioner, Central Excise And Central Goods And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0025

Tribunals and Commissions28 Jan 2022Dismissed/Allowed

The Commissioner, Central Excise, Jaipur And Ors. Vs Bansiwala Iron & Steel Rolling Mills And Anr.

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0024

Customs Act, 1962 — Section 28, 138(B)Central Excise Act, 1944 — Section 9D, 11A, 11A(1), 11A(4), 11AA, 11AB, 11AC, 36B(4)Finance Act, 1994 — Section 2(34), 73, 74

Tribunals and Commissions28 Jan 2022Allowed

M/s Ishwar Metal Industries Vs Commissioner, Central Excise And Central Goods And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0023

Central Excise Act, 1944 — Section 11B

Tribunals and Commissions27 Jan 2022Allowed

M/s. Bharat Swabhiman (Nyas) Vs Commissioner Customs, Central Excise And Service Tax, Dehradun

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0022

Income Tax Act, 1961 — Section 12A, 12AAFinance Act, 1994 — Section 65(26), 65B(44), 66B, 66B(44), 73(1A), 83Service Tax Rules, 1994 — Rule 2(1)(d)(i)(B)

Tribunals and Commissions25 Jan 2022Dismissed

M/s. Millenium Build-Con NRI City Vs Commissioner Of Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0021

Finance Act, 1994 — Section 85, 85(3A)Central Excise Act, 1944 — Section 35, 35(1)

Tribunals and Commissions24 Jan 2022Dismissed

Chimes Aviation P Ltd Vs Commissioner, Service Tax New Delhi II

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0020

Finance Act, 1994 — Section 65A, 65(77c), 65(105), 65(105)(zzzo), 65(105)(zzzzj), 66F, 73, 75, 76, 77, 77(1)(a), 77(2), 78, 78(1)Cenvat Credit Rules, 2004 — Rule 15(3)

Tribunals and Commissions24 Jan 2022Dismissed/Allowed

Toyota Material Handling India Private Limited And Ors. Vs Principal Commissioner Of Customs (Import) New Delhi

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0019

Customs Act, 1962 — Section 2(34), 6, 28, 28(4)

Tribunals and Commissions24 Jan 2022Allowed

M/s. Ozone Plant Design Service Private Limited Vs The Commissioner Of Service Tax (Appeal � II), Delhi

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0018

Cenvat Credit Rules, 2004 — Rule 5Finance Act, 1994 — Section 65(31), 65B(44), 65(105)(g), 65(105)(zzb), 65(19), 66DService Tax Rules, 1994 — Rule 6A, 6A(1)(b)

Tribunals and Commissions21 Jan 2022Allowed

M/s Devtara Industries And Anr. Vs Commissioner Of Customs (Exports)

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0017

Customs Act, 1962 — Section 25, 112, 112(a), 114AACustoms Tariff Act, 1975 — Section 3(8)

Tribunals and Commissions21 Jan 2022Allowed

M/s. PEC Ltd. Vs Commissioner Of Service Tax (Adjudication)

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0016

Finance Act, 1994 — Section 77, 78

Tribunals and Commissions21 Jan 2022Dismissed

Commissioner Of Customs Vs M/s Uniexcel Polychem Pvt. Ltd.

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0015

Customs Valuation Rules, 2007 — Rule 9, 12

Tribunals and Commissions18 Jan 2022Allowed

M/s Precious Electrochem (I) Pvt. Ltd. And Anr. Vs Commissioner Of Central Goods Service Tax And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0014

Cenvat Credit Rules, 2004 — Rule 15(2)Central Excise Rules, 2002 — Rule 25

Tribunals and Commissions18 Jan 2022Allowed

M/s. RSPL Limited (Dhar Unit-IV) Vs Commissioner Of Central Goods Service Tax And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0013

Cenvat Credit Rules, 2004 — Rule 6, 9(6)Central Excise Rules, 2002 — Rule 12AA

Tribunals and Commissions18 Jan 2022Allowed

M/s Vaibhav Global Limited Vs Commissioner, Central Goods And Service Tax, Customs And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0012

Central Excise Tariff Act, 1985 — Chapter 71Cenvat Credit Rules, 2004 — Rule 5

Tribunals and Commissions06 Jan 2022Allowed

Bhagwati Traders Vs Commissioner, CGST And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0011

Central Excise Act, 1944 — Section 9D, 9D(i)

Tribunals and Commissions06 Jan 2022Allowed

Harjas Associates Private Limited Vs Commissioner, Customs And Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0010

Finance Act, 1994 — Section 68(2), 72, 73Central Goods And Services Tax Act, 2017 — Section 174Service Tax Rules, 1994 — Rule 2(1)(d), 2(1)(d)(i)(B)

Tribunals and Commissions06 Jan 2022Allowed

M/s Alok Ispat Pvt. Limited Vs Pr. Commissioner, Central Tax Central Excise And Customs

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0009

Central Excise Act, 1944 — Section 11AC, 14Central Excise Rules, 2002 — Rule 26

Tribunals and Commissions06 Jan 2022Dismissed

S K Pansar Vs Principal Commissioner, Central Excise And Customs

Customs, Excise And Service Tax Appellate Tribunal · (2022) 01 CESTAT CK 0008

Constitution of India, 1950 — Article 20(2)Indian Evidence Act, 1872 — Section 52