Customs Broker Licensing Regulation, 2018 — Regulation 5Customs Act, 1962 — Section 108, 112(a), 114AACustoms Brokers Licensing Regulations, 2013 — Regulation 11(n)

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Tribunals and Commissions17 Jun 2021Allowed

M/s Rakon India Pvt. Ltd. (Formerly known as M/s Centum Rakon India Pvt. Ltd.) Vs Commissioner Of Central Tax, Bangalore North

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0021

Cenvat Credit Rules, 2004 — Rule 5Central Excise Act, 1944 — Section 11BCentral Goods and Services Tax Act, 2017 — Section 142(3), 142(5), 174(2)(c)

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Tribunals and Commissions17 Jun 2021Allowed

M/s Novozymes South Asia Pvt. Ltd. Vs Commissioner Of Customs, Bangalore-CUS

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0020

Customs Act, 1962 — Section 18, 27(1B), 27(1B)(c)Customs Refund Application (Form) Regulations, 1995 — Regulation 2(1), 2(3)

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Tribunals and Commissions17 Jun 2021Allowed

Jeans Knit Pvt Ltd Vs C.C.,C.E. And S.T-Commissioner Of Central Tax, Bangalore North West Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0018

Finance Act, 1994 — Section 35FCentral Excise Tariff Act, 1985 — Chapter 61, 62, 65Central Excise Act, 1944 — Section 3(1), 11A, 11AA

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Tribunals and Commissions17 Jun 2021Allowed

M/s Vishnu Fragrance Pvt. Limited Vs Commissioner, Central Goods And Service Tax And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0008

Chewing And Unmanufactured Tobacco Packing Machine (Capacity Determination And Collection of Duty) Rules, 2010 — Rule 18, 18(2)

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Tribunals and Commissions17 Jun 2021Allowed

M/s Mammon Concast Pvt. Limited Vs Commissioner Of Central Goods And Service Tax, Customs And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0007

Cenvat Credit Rules, 2004 — Rule 2(l), 2(k), 4A(1), 9(i), 9(ii)Central Excise Act, 1944 — Section 11A, 11A(4), 11AC(1)(c), 11ACService Tax Rules, 1994 — Rule 4, 4A

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Tribunals and Commissions16 Jun 2021Allowed

M/s. C.C.I. Logistics Limited Vs Commissioner Of CGST And CX, Kolkata North Commissionerate (Erstwhile Service Tax-I Kolkata Commissionerate)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0041

Finance Act, 1994 — Section 73(3), 78, 80

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Tribunals and Commissions16 Jun 2021Allowed

M/s. Jai Balaji Industries Limited (Unit-IV) Vs Commissioner Of CGST And CX, Bolpur Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0040

Cenvat Credit Rules, 2004 — Rule 2(k)

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Tribunals and Commissions16 Jun 2021Allowed

M/s. Koeleman India Pvt. Ltd. Vs Commissioner Of Central Tax, Bengaluru East

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0017

Cenvat Credit Rules, 2004 — Rule 5Central Goods and Services Tax Act, 2017 — Section 142(3), 142(4)

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Tribunals and Commissions16 Jun 2021Allowed

AirAsia India Ltd Vs Commissioner Of Central Tax, Bangalore North

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0016

Central Goods and Services Tax Act, 2017 — Section 142(3), 142(6), 142(8)

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Tribunals and Commissions16 Jun 2021Allowed

General Commodities Pvt Ltd., And Ors. Vs C.C.,C.E. And S.T-Commissioner Of Central Tax, Bangalore North West Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2021) 06 CESTAT CK 0015

Cenvat Credit Rules, 2004 — Rule 5Central Excise Act, 1944 — Section 11BB, 11B(1)Customs, Excise and Service Tax Appellate Tribunal] (Procedure) Rules, 1982 — Rule 40, 41

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Tribunals and Commissions15 Jun 2021Allowed