COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2023

447 judgments · page 6 of 23

Tribunals and Commissions19 Oct 2023Allowed

M/S Apeejay Shipping Limited Vs Commissioner Of Service Tax, Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0040

Service Tax Rules, 1994 — Rule 6Finance Act, 1994 — Section 66A

Tribunals and Commissions16 Oct 2023Dismissed

Commissioner Of C.E., Cus. & S.T., Calicut Vs Al Shabib Trading Co

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0035

Customs Act, 1962 — Section 8, 18

Tribunals and Commissions16 Oct 2023Allowed

DVB Design + Engineering Vs Commissioner Of Central Tax Hyderabad � IV

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0034

Tribunals and Commissions16 Oct 2023Allowed

M/S. Jaika Motors Ltd Vs Commissioner Of Central Excise, Nagpur-II

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0033

Finance Act, 1994 — Section 65, 73 (1A)

Tribunals and Commissions16 Oct 2023

Commissioner Of Customs Vs M/S. Suvee Impex (P) Ltd

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0030

Tribunals and Commissions16 Oct 2023Dismissed

Commissioner Of C.E., Cus. & S.T., Calicut Vs Vee Gee Pee Impex Pvt Ltd

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0029

Customs Act, 1962 — Section 8, 18

Tribunals and Commissions15 Oct 2023Allowed

L & T Construction Equipment Ltd Vs Principal Commissioner, Central Tax, Bengaluru

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0032

Tribunals and Commissions15 Oct 2023Dismissed

Commissioner Of Customs Vs INU Exports Private Limited

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0031

Tribunals and Commissions13 Oct 2023Allowed

M/s. Ours Aariya Bhavan Vs Commissioner Of GST & Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0018

Finance Act, 1994 — Section 65(19), 65(19)(vi), 73(1)

Tribunals and Commissions13 Oct 2023Allowed

M/s. D.R. Constructions Vs Commissioner Of Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0017

Service Tax (Determination Of Value) Rules, 2006 — Rule 2AFinance Act, 1994 — Section 65(105)(zzzh), 73(1)

Tribunals and Commissions12 Oct 2023Dismissed

M/S Uma Iron & Steel Industries Limited And Others Vs Commissioner Of CGST & Excise, Howrah

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0020

Tribunals and Commissions12 Oct 2023Allowed

M/s Himalaya Tractor Co And Others Vs Commissioner Of Customs (Port.), Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0019

Customs Valuation Rules, 2007 — Rule 4Customs Act, 1962 — Section 28, 112(a), 112(b), 124Central Excise Act, 1944 — Section 4A

Tribunals and Commissions11 Oct 2023Allowed

M/S Allied Poles (India) Ltd. Sushil Jain, Authorized Person Vs Commissioner Of Central Excise, Gurgoan

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0025

Cenvat Credit Rules, 2004 — Rule 14Central Excise Rules 2002 — Rule 12, 13, 26Central Excise Act, 1944 — Section 9D, 11A(1), 11AB, 11AC, 14

Tribunals and Commissions11 Oct 2023Dismissed

Commissioner Of Customs Vs M/S. Indian Farmers Fertilizer Co-Operative Ltd

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0024

Customs Valuation (Determination Of Value Of Imported Goods) Rules, 2007 — Rule 2(2)(i), 2(2)(i)(vi), 2(2)(i)(ii), 2(2)(ii), 2(2)(iii), 2(2)(iv), 2(2)(v), 2(2)(vi), 2(2)(vii), 2(2)(viii)Customs Act, 1962 — Section 28AA, 112(a), 114ACustoms Tariff Act, 1975 — Section 3(1)

Tribunals and Commissions11 Oct 2023Allowed

M/S. Almaa Traders Vs Commissioner Of Customs (Export)

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0023

Tribunals and Commissions11 Oct 2023Allowed

Gmr Hyderabad International Airport Ltd Vs Commissioner Of Central Excise & Service Tax, Hyderabad-IV

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0022

Cenvat Credit Rules, 2017 — Rule 15

Tribunals and Commissions11 Oct 2023Allowed

M/s. Krishna Consultancy Vs Commissioner Of CGST, Nagpur

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0021

Place Of Provision Of Services Rules, 2012 — Rule 2(f)

Tribunals and Commissions10 Oct 2023Allowed

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

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0012

Finance Act, 1994 — Section 65(19), 66, 66A, 93(1)

Tribunals and Commissions10 Oct 2023Allowed

M/S. The Ramco Cements Limited Vs Commissioner Of GST And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0011

Central Excise Rules, 2002 — Rule 19Cenvat Credit Rules, 2001 — Rule 6(5)(ii)Central Excise Act, 1944 — Section 2(za), 3(1)

Tribunals and Commissions10 Oct 2023Dismissed

Commissioner Of GST & Central Excise Vs Scope International (P) Ltd.

Customs, Excise And Service Tax Appellate Tribunal · (2023) 10 CESTAT CK 0010

Cenvat Credit Rules, 2004 — Rule 5Central Excise Act, 1944 — Section 11B