Customs, Excise And Service Tax Appellate Tribunal Judgments 2023

Tribunals and Commissions27 Apr 2023Allowed

M/s. Beekay Steel Industries Limied Vs Commissioner Of CGST & CX, Jamshedpur Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0056

Cenvat Credit Rules, 2004 — Rule 3, 9, 14, 15(2)Central Excise Rules, 2002 — Rule 11Central Excise (Valuation Of Determination Of Price Of Excisable Goods) Rules, 2000 — Rule 8

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Tribunals and Commissions26 Apr 2023Allowed

Asif Chashmawala Vs C.C. E. & S.T.- Surat-I

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0057

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Tribunals and Commissions25 Apr 2023Disposed Of

M/S. Mc.Nally Sayaji Engineering Limited Vs Commissioner Of CGST & CX, Bolpur Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0048

Customs, Excise And Service Tax Appellate Tribunal (Procedure) Rules, 1982 — Rule 22Finance Act, 1994 — Section 31(1), 77

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Tribunals and Commissions25 Apr 2023Allowed

M/S. Bata India Limited Vs Commissioner Of Central Excise, Kolkata-V

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0047

Central Excise Rules, 2002 — Rule 25Central Excise Act, 1944 — Section 11AC

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Tribunals and Commissions25 Apr 2023Allowed

M/S. Namakkal Agricultural Producers Co-Operative Marketing Society Vs Commissioner Of Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0046

Service Tax Rules, 1994 — Rule 2(1)(d)(v)Finance Act, 1994 — Section 6, 65(105)(zzze), 75, 76, 77, 78Sale Of Goods Act, 1930 — Section 64

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Tribunals and Commissions21 Apr 2023Dismissed

Commissioner Of Central Excise, Kolkata-V Vs M/s. Bata India Limited

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0045

Central Excise (Valuation) Rules, 1975 — Rule 6(b)(ii)Central Excise Act, 1944 — Section 4, 4(1)(b), 11d, 35 E(4)

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Tribunals and Commissions20 Apr 2023Allowed

Solvay Specialities India Pvt Limited Vs Commissioner Of Central Excise & ST, Surat-II

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0044

Export Of Services Rules, 2005 — Rule 3, 3(1)Finance Act, 1994 — Section 65(105)(d), 65(105)(m), 65(105)(p), 65(105)(q), 65(105)(v), 65(105)(zzb), 65(105)(zzq), 65(105)( zzza), 65(105)( zzzb), 65(105)( zzzc), 65(105)( zzzh), 65(105)( zzzr), 65(105)( zzzy), 65(105)( zzzz), 65(105)( zzzzm), 65(105)(a), 65(105)(f), 65(105)(h), 65(105)(i), 65(105)(j), 65(105)(l), 65(105)(n), 65(105)(o), 65(105)(w), 65(105)(x), 65(105)(y), 65(105)(z), 65(105)(zb), 65(105)( zc), 65(105)(zi), 65(105)(zj), 65(105)(zn), 65(105)(zo), 65(105)(zq), 65(105)(zr), 65(105)( zt), 65(105)( zu), 65(105)( zv), 65(105)( zw), 65(105)( zza), 65(105)( zzc), 65(105)( zzd), 65(105)( zzf), 65(105)( zzg), 65(105)( zzh), 65(105)( zzi), 65(105)( zzl), 65(105)( zzm), 65(105)( zzn), 65(105)(zzo), 65(105)( zzp), 65(105)( zzs), 65(105)( zzt), 65(105)( zzv), 65(105)( zzw), 65(105)( zzx), 65(105)( zzy), 65(105)( zzzd), 65(105)( zzze), 65(105)( zzze), 65(105)( zzzf), 65(105)( zzzp), 65(105)( zzzzg), 65(105)( zzzzh), 65(105)( zzzzi), 65(105)( zzzzk), 65(105)( zzzzl), 65(105)( zzg), 65(105)( zzh), 65(105)(zzi), 66A, 80

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Tribunals and Commissions20 Apr 2023Dismissed

Commissioner Of Central Excise & ST, Daman Vs Doucer Sportswear Mfg. Co Pvt. Limited

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0043

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Tribunals and Commissions20 Apr 2023Allowed

Commissioner Of Central Excise & ST, Ahmedabad And Others Vs German Chemicals And Others

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0042

Central Excise Act, 1944 — Section 2(f)

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Tribunals and Commissions20 Apr 2023Allowed

Gujarat Reclaim & Rubber Products Limited And Others Vs Commissioner Of Central Excise & ST, Surat-II And Others

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0041

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Tribunals and Commissions20 Apr 2023Dismissed

Commissioner Of Customs Vs Mohammed Ali Jinnah

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0038

Customs Act, 1962 — Section 108, 111 (a), 111 (d), 111(i), 112, 119, 123, 124, 138

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Tribunals and Commissions18 Apr 2023Dismissed

Commissioner, Central Excise & CGST And Others Vs M/s Trinetra Cement Limited And Others

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0037

Cenvat Credit Rules, 2004 — Rule 2(1), 14, 14(1)(ii), 15, 15(1)Service Tax Rules, 1994 — Section 4A, 4A(2)Central Excise Act, 1944 — Section 11A, 11AA, 11A(1), 11AC(1)(a), 11AC(1)(b)

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Tribunals and Commissions18 Apr 2023Dismissed

M/S Nanz Med Science Pharma Pvt. Ltd And Others Vs Commissioner Of Customs (Appeals) Commissioner Of Customs (Appeals) And Others

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0036

Customs Valuation Rules, 2007 — Rule 2(2), 2(2)(i), 2(2)(v), 3, 4, 12Customs Act, 1962 — Section 17(4), 108, 111(i), 111(m), 112(a)(ii), 114AA

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Tribunals and Commissions18 Apr 2023Dismissed

Principal Commissioner Of Customs (Import) Inland Container Depot, Tughlakabad, New Delhi Vs M/s Arihant Enterprises

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0035

Customs Valuation (Determination Of The Value Of Imported Goods) Rules, 2007 — Rule 4, 5, 6, 7, 8, 9, 12Customs Act, 1962 — Section 14, 17(5), 28AA, 28AB, 28(1), 28(4), 112, 114A, 114AA

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Tribunals and Commissions18 Apr 2023Dismissed/Disposed Of