COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments

2,079 judgments · page 79 of 104

Tribunals and Commissions04 Jan 2021Allowed

Bhoruka Extrusions Pvt Ltd Vs C.C.,C.E. And S.T-Mysore

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0002

Central Goods and Services Tax Act, 2017 — Section 142(6)Finance Act, 1994 — Section 11AC, 66ECenvat Credit Rules, 2004 — Rule 2(l), 10

Tribunals and Commissions04 Jan 2021Partly Allowed

M/s. Centum Electronics Ltd Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 01 CESTAT CK 0001

Customs Tariff Act, 1975 — Section 3(1)Central Excise Act, 1944 — Section 3Customs Act, 1962 — Section 3, 28, 111, 112(a)

Tribunals and Commissions23 Dec 2020Allowed

Shri Swarup Mondal @Hash Commr. Of Customs (Preventive), Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0054

Customs Act, 1962 — Section 112, 123

Tribunals and Commissions23 Dec 2020Partly Allowed

Shri Sanjay Kumar Agarwal, Proprietor Of M/s.Ocean International @Hash Commissioner Of Customs (Port), Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0053

Customs Act, 1962 — Section 2(33), 111, 111(d), 112

Tribunals and Commissions23 Dec 2020Allowed/Dismissed

M/s. Northern Operating Systems Pvt Ltd @Hash C.C.,C.E. And S.T Bangalore (Adjudication)

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0021

Finance Act, 1994 — Section 65(68), 65(105), 65(105)(k), 65B(44), 66A, 67, 73(1), 75, 76, 77, 78, 80Income Tax Act, 1961 — Section 195(6)Cenvat Credit Rules, 2004 — Rule 3(1)Constitution Of India, 1950 — Article 366

Tribunals and Commissions22 Dec 2020Allowed

M/s. South Eastern Coalfields Ltd. Vs Commissioner Of Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0016

Finance Act, 1994 — Section 65B, 66B, 65B(44), 66D, 66E, 66E(e), 67, 67(1), 68, 73, 73(1), 75Constitution Of India, 1950 — Article 366Indian Contract Act, 1872 — Section 2(d), 74

Tribunals and Commissions22 Dec 2020Allowed

M/s. MetLife Global Operations Support Center Private Limited Vs Commissioner, Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0015

Finance Act, 1994 — Section 65, 65(105), 68(1), 68(2), 83, 93, 93(1)Central Excise Act, 1944 — Section 11BSpecial Economic Zones Act, 2005 — Section 2(c), 2(w), 4, 4(2), 15, 15(9), 26(1), 26(1)(e), 26, 26(2), 51, 55

Tribunals and Commissions22 Dec 2020Allowed

M/s Honda Cars India Ltd. Vs Commissioner, Central Excise And Service Tax

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0014

Finance Act, 1994 — Section 65(105)(g), 65(31), 66A, 66E(e), 73(1)Services Rules, 1994 — Rule 2(1)(d)(iv)

Tribunals and Commissions21 Dec 2020Allowed

M/s BST Infratech Ltd. @Hash Commr. Of CGST And Excise, Bolpur

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0052

Central Excise Tariff Act, 1985 — Chapter 72, 73Cenvat Credit Rules, 2004 — Rule 9, 14, 14(1)(ii), 15, 15(2)Central Excise Act, 1944 — Section 11A, 11A(4), 11AA, 11AC, 11A(10), 11AC(1)(c)

Tribunals and Commissions18 Dec 2020Allowed

M/s Shri Guru Hargobind Steel Industries @Hash Commissioner Of CE And ST, Ludhiana

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0044

Cenvat Credit Rules, 2004 — Rule 3(5C), 5, 11(2)Central Excise Act, 1944 — Section 11B, 11B(2)Central Excise Tariff Act, 1985 — Chapter 72

Tribunals and Commissions17 Dec 2020Allowed

M/s Anmol Stainless Pvt. Limited @Hash Commr. Of CGST And Excise, Howrah

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0051

Central Excise Rules, 2002 — Rule 16Central Excise Act, 1994 — Section 3, 3(2), 4, 4A

Tribunals and Commissions17 Dec 2020Allowed

Suresh Saini Vs Commissioner Of Customs (Airport And General), New Delhi

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0013

Customs Brokers Licensing Regulation, 2018 — Regulation 6, 7(2)(b), 14, 17, 17(1), 18

Tribunals and Commissions17 Dec 2020Allowed

M/s. Ingram Micro Indian Pvt. Ltd. Vs Deputy Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0012

Customs Tariff Act, 1975 — Section 2Customs Act, 1962 — Section 14Central Excise Tariff Act, 1985 — Section 2

Tribunals and Commissions17 Dec 2020Allowed

M/s Shubham Chemicals And Solvents Ltd. And Ors. Vs Principal Commissioner Of Customs (Import)

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0011

li>Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 — Rule 5, 12, 18, 23Customs Act, 1962 — Section 14, 14(1), 14(2), 28, 28AA, 28(1), 28(4), 46, 50, 111(m), 112(a), 114AACustoms Tariff Act, 1975 — Section 3, 5(1), 8B, 9, 9A, 11A(1)

Tribunals and Commissions17 Dec 2020Allowed

M/s. Sara Sae P Ltd. Vs Commissioner, Customs, Central Excise And Service Tax, Commissionerrate, Meerut-I

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0010

Service Rules 2005 — Rule 3(1), 3(2)

Tribunals and Commissions17 Dec 2020Allowed

M/s Perfect Cargo and Logistics Vs Commissioner of Customs (Airport And General)

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0009

Customs Brokers Licensing Regulations, 2018 — Regulations 10(a), 10(d), 10(e), 10(n), 13(12), 17, 18Customs House Agents Licensing Regulations, 2004 — Regulation 13, 13(e), 13(o), 17(9)Customs Brokers Licensing Regulations, 2013 — Regulations 11(d), 11(e), 11(n)

Tribunals and Commissions16 Dec 2020Allowed

M/s. Emami Agrotech Limited (Formerly known as Emami Biotech Limited) @Hash Commissioner Of Central Excise And Service Tax, Haldia

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0050

Central Excise Tariff Act, 1985 — Chapter 72, 73, 84, 85, 90Cenvat Credit Rules, 2004 — Rule 2(a), 2(k), 2(a)(A)(vii)

Tribunals and Commissions16 Dec 2020Allowed

M/s. Ashirwad Foundries Private Limited And Anr. @Hash Commissioner Of CGST And Central Excise, Howrah Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0049

Cenvat Credit Rules, 2004 — Rule 9, 15(2)Central Excise Act, 1944 — Section 9D, 11AC, 14Central Excise Rules, 2002 — Rule 25

Tribunals and Commissions16 Dec 2020Allowed

M/s Raheja Regency Co-operative Housing Society Limited @Hash Commissioner of GST And Central Excise, Mumbai

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0030

Central Excise Act, 1944 — Section 35A(3)

Tribunals and Commissions16 Dec 2020Allowed

M/s Integra Solutions @Hash Commissioner Of Customs, Mumbai (Air Cargo Import)

Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0029

Customs Act, 1962 — Section 111(d), 112(a)(i), 114AA, 128A(3)