COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments

2,079 judgments · page 52 of 104

Tribunals and Commissions22 Sept 2021Allowed

M/s.Tamil Nadu Newsprint And Papers Limited Vs Commissioner Of GST And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0033

Cenvat Credit Rules, 2004 — Rule 3, 3(1)(i), 3(1)(ii), 3(1)(iii), 3(1)(iv), 3(1)(v), 3(1)(vi), 3(1)(vii)Additional Duties of Excise (Goods of Special Importance) Act, 1957 — Section 3(1), 3(3)Finance Act, 2001 — Section 136

Read judgment

Tribunals and Commissions21 Sept 2021Allowed

M/s. Greatship (India) Ltd. Vs Commissioner of CGST And Central Excise Mumbai Central

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0055

Finance Act, 1994 — Section 65(25b), 65(105)(zzq), 66, 67, 68, 73(1), 73(2), 73B, 75, 76Service Tax (Determination of Value) Rules, 2006 — Rule 3(b), 5

Read judgment

Tribunals and Commissions21 Sept 2021Allowed/Dismissed

M/s. Lakshmi Machine Works Ltd. Vs Commissioner Of GST And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0032

Central Excises and Salt Act, 1944 — Section 5AAdditional Duties of Excise (Goods of Special Importance) Act, 1957 — Section 3(1), 3(3)Industries (Development and Regulation) Act, 1951 — Section 14

Read judgment

Tribunals and Commissions21 Sept 2021Allowed

Scott Wilson Kirkpatrick (I) Pvt. Ltd. Vs Commissioner Of Central Tax, Bangalore North

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0018

Finance Act, 1994 — Section 67, 84

Read judgment

Tribunals and Commissions20 Sept 2021Allowed

M/s.ABI Showatech India Ltd. Vs Commissioner Of GST And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0031

Read judgment

Tribunals and Commissions20 Sept 2021Allowed

M/s. SOTC Travels Services Pvt. Ltd. (Formerly Known As Kuoni Travel India Private Limited) Vs Principal Commissioner Of Central Excise, Delhi-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0013

Service Tax Rules, 1994 — Rule 4A, 5AFinance Act, 1994 — Section 65, 66, 66B, 73, 93Uttar Pradesh Sales Tax Act, 1948 — Section 9

Read judgment

Tribunals and Commissions17 Sept 2021Allowed

M/s. Cross Tab Marketing Services P. Ltd. Vs C.C.G.S.T., Mumbai East

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0054

Cenvat Credit Rules, 2004 — Rule 3(5), 5, 14

Read judgment

Tribunals and Commissions17 Sept 2021Dismissed

M/s. V.D. Enterprises Vs Commissioner Of Cen. Ex. And S.T., Aurangabad

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0053

Finance Act, 1994 — Section 78(1)Customs Act, 1962 — Section 129B(1A)Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 — Rule 20

Read judgment

Tribunals and Commissions17 Sept 2021Dismissed

M/s. Master Cargo Services And Anr. Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0030

Customs Act, 1962 — Section 114, 114(ii)

Read judgment

Tribunals and Commissions17 Sept 2021Allowed

M/s Hindustan Zinc Ltd. Vs Commissioner Of Central Excise, Udaipur

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0012

Finance Act, 1994 — Section Section 65(105), 65(105)(y), 66, 66A, 73(3)Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 — Rule 3(ii)

Read judgment

Tribunals and Commissions16 Sept 2021Allowed

M/s. Anand Automotive Ltd Vs Commissioner, Service Tax, Delhi

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0009

Finance Act, 1994 — Section Section 65(105), 65(105)(104c), 65(105)(zzzq), 65(105)(zzzzw), 77, 78

Read judgment

Tribunals and Commissions15 Sept 2021Allowed

M/s.Elgi Ultra Industries Ltd. Vs Commissioner Of GST And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0029

Cenvat Credit Rules, 2004 — Rule 2(k), 9(5)

Read judgment

Tribunals and Commissions15 Sept 2021Dismissed

Commissioner Of Customs Vs M/s.S.P Associates And Ors.

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0028

Customs Act, 1962 — Section 2(39), 49, 111(d), 111(m), 112, 112(a), 117, 125, 129C, 129ECentral Excise And Service Tax Appellate Tribunal (Procedure) Rules, 1982 — Rule 28C, 41Indian Penal Code, 1860 — Rule Section 193, 196, 228Code of Criminal Procedure, 1973 — Section 195, Chapter XXVI

Read judgment

Tribunals and Commissions14 Sept 2021Allowed

M/s Inox Air Products Pvt Ltd Vs Commissioner Of Customs Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0063

Cenvat Credit Rules, 2004 — Rule 2(d), 6, 6(3), 6(3)(b), 57CCCentral Excise Act, 1944 — Chapter X, Section 5A(1)

Read judgment

Tribunals and Commissions13 Sept 2021Allowed

M/s Bharti Airtel Limited Vs Commissioner Of Central Excise, Customs And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0010

Finance Act, 1994 — Section Section 65(105), 73, 73(1), 75, 76, 77, 78Cenvat Credit Rules, 2004 — Rule 2(a), 2(k), 2(k)(ii), 3, 4, 4(2)(a), 14, 15Central Excise Act, 1944 — Section 11A, 11AB

Read judgment

Tribunals and Commissions13 Sept 2021Disposed Of

Principal Commissioner Of Customs New Delhi (Import) Vs M/s. Vivo Mobile India Pvt Ltd.

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0001

Customs Act, 1962 — Section 17(3)(4), 27, 27(1), 27(1)(i), 27(2), 28D, 30, 41, 128, 128(3), 129A(2), 149, 154Customs Tariff Act 1975 — Section 3, 3(1)Cenvat Credit Rules, 2004 — Rule 3, 11, 13

Read judgment

Tribunals and Commissions09 Sept 2021Allowed

Goa Friends Engineering And Electricals Pvt Ltd Vs Commissioner Of Customs And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0052

Finance Act, 1994 — Section 65B, 66B, 73, 102Central Excise Act, 1944 — Section 11BService Tax (Determination of Value) Rules, 2006 — Rule 2A

Read judgment

Tribunals and Commissions09 Sept 2021Dismissed

Baba Trading Co Vs Commissioner Of Customs, Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0051

Finance Act, 1994 — Section 65(47), 65(48), 65(105), 65(105)(zze), 73, 75, 78Motor Vehicles Act, 1939 — Section 68A, 68B, 68C, 68D, 68E, 68F, 68G, 68H, 68I, 68J

Read judgment

Tribunals and Commissions08 Sept 2021Dismissed

M/s. Sachin Rent a Car Service Vs Commissioner Of Central Excise, Nashik-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0050

Finance Act, 1994 — Section 73(2), 75, 77(2), 78Finance Act, 2013 — Section 107(1)Customs Act, 1962 — Section 129B(1A)

Read judgment

Tribunals and Commissions08 Sept 2021Allowed

Bank Of Baroda Ltd Vs Commissioner Of Service Tax� I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 09 CESTAT CK 0049

Cenvat Credit Rules, 2004 — Rule 2, 3, 6, 9, 14, 15Employees State Insurance Act, 1948 — Section 38Finance Act, 1994 — Section 65(105)(zm), 66

Read judgment