COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2023

447 judgments · page 21 of 23

Tribunals and Commissions17 Apr 2023Allowed

Ajay Sarawagi Vs Commissioner Of Customs (Preventive), Shillong

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0028

Central Excise Rules, 2002 — Rule 26Central Excise Rules, 1944 — Rule 209A, 28(8), 28AACustoms Act, 1962 — Section 11AC(1)(a), 11AC(1)(d), 77, 108, 111, 111(b), 111(d), 111(j), 112, 112(a), 112(b), 112(b)(ii), 114A

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Tribunals and Commissions17 Apr 2023Disposed Of

M/S. Techmens Chemical Private Limited Vs Commr. Of CGST & CX, Haldia Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0027

Central Excise Rules, 2017 — Rule 21, 25Central Excise Act, 1944 — Section 11A(1),11AA

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Tribunals and Commissions17 Apr 2023Allowed

Gagan Deorah Vs Commissioner Of CGST & Central Excise & Customs, Guwahati

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0026

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Tribunals and Commissions17 Apr 2023Allowed

M/S. Sundaram Industries Limited Vs Commissioner Of Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0020

Taxation Of Services (Provided From Outside India And Received In India) Rules, 2006 — Rule 3, 3(ii)

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Tribunals and Commissions17 Apr 2023Partly Allowed

M/S. Chennai Petroleum Corporation Ltd Vs Commissioner Of GST & Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0019

Central Excise Rules, 2002 — Rule 4(4), 20Central Excise Act, 1944 — Section 11AC

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Tribunals and Commissions13 Apr 2023Allowed

M/s. Lakshmi Electrical Drives Limited Vs Commissioner Of CCE & ST

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0058

Service Tax Rules, 1994 — Rule 2(1)(d)Taxation Of Services (Provided From Outside India And Received In India) Rules, 2006 — Rule 3Finance Act, 1994 — Section 66A, 66A(1), 66A(1)(b), 66A(2), 65(105), 66(N), 68(2), 73, 77, 78

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Tribunals and Commissions13 Apr 2023Allowed

M/S. ARS International Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0010

Customs Brokers Licensing Regulations, 2018 — Regulation 10(d), 10(e), 10(n, 10(q)

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Tribunals and Commissions13 Apr 2023Dismissed

Senior Airport Terminal Manager, M/S. Indian Oil Corporation Limited, Coimbatore Aviation Fuelling Station Vs Commissioner Of Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0009

Central Excise Act, 1944 — Section 35B

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Tribunals and Commissions11 Apr 2023Allowed

M/S.India Transport & Travel Private Limited Vs Commissioner Of Customs (Airport & ACC), Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0025

Customs Brokers Licensing Regulations, 2018 — Regulation 10(d), 10(e), 10(f), 10(m), 16, 16(1), 16(2), 17, 17(1)Customs House Agents Licensing Regulations, 1984 — Regulation 21(2)Customs Act, 1962 — Section 11, 110(1)

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Tribunals and Commissions11 Apr 2023Allowed

M/S Sunrise Immigration Consultants Private Limited Vs CG & ST-Chandigarh

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0006

Income Tax Act, 1961 — Section 243Central Excise Act, 1944 — Section 11AA, 11BB, 11DD, 11AB, 11B, 11BB, 35FF

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Tribunals and Commissions11 Apr 2023

M/S. Rajashree Polyfil Vs C.C. E. & S.T. � Surat-II

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0005

Central Excise Act, 1944 — Section 11B

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Tribunals and Commissions11 Apr 2023Allowed

PGP GLASS P LTD Vs c.C. E. & S.T. � Surat-II

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0004

Central Excise Rules, 1944 — Rule 9, 44, 47, 47(3), 49, 49(1)

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Tribunals and Commissions11 Apr 2023Dismissed

Gurmeet Singh Kohli Vs Commissioner Of Customs (Export)

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0001

Customs Act, 1962 — Section 28(1), 112, 113(d), 114AA, 125

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Tribunals and Commissions10 Apr 2023Allowed

M/S BNP Paribas India Solutions Pvt. Ltd Vs Commissioner Of GST & Central Excise Mumbai East

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0024

Cenvat Credit Rules, 2004 — Rule 14

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Tribunals and Commissions10 Apr 2023Dismissed

Commissioner Of Customs (Exports) Vs M/S. TVS Interconnect Systems Ltd

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0015

Customs Act, 1962 — Section 129D, 129D(3)

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Tribunals and Commissions10 Apr 2023Disposed Of

M/s. Chemix Oil Pvt.Ltd Vs Commissioner Of CE & ST, Shimla

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0008

Cenvat Credit Rules, 2004 — Rule 2(l), 9(2)Central Goods And Services Tax Act, 2017 — Section 174Finance Act, 1994 — Section 77, 77(2), 78

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Tribunals and Commissions10 Apr 2023Allowed

Transrail Lighting Limited Vs Commissioner Of Central Excise & ST, Silvasa

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0003

Central Excise Act, 1944 — Section 4, 53

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Tribunals and Commissions10 Apr 2023Disposed Of

Principal Commissioner Of Customs, Appellant New Delhi Vs M/s Salasar Impex

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0002

Customs Valuation (Determination Of Value Of Imported Goods) Rules, 2007 — Rule 3(1), 4, 5, 6, 7, 8, 9, 12Customs Act, 1962 — Section 14, 28AA, 28(8), 54(1), 77, 111, 111(d), 111(f), 111(m), 112, 112(i), 112(ii), 114A, 114AA, 119, 125, 126Indian Contract Act, 1872 — Section 2

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Tribunals and Commissions06 Apr 2023Allowed

M/s. Vignesh Alloys Pvt. Ltd Vs Commissioner Of GST & Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0016

Cenvat Credit Rules, 2004 — 2, 2(ij)(i), 8

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Tribunals and Commissions06 Apr 2023Allowed

Impressive Management Solutions Pvt. Ltd Vs C.G. & S.T., Chandigarh

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0007

Central Excise Act, 1945 — Section 11AA, 11AB, 11B, 11BB,, 11DD, 35FFIncome Tax Act, 1961 — Section 77, 78, 243

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