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M/S CASE NEW HOLLAND CONSTRUCTION EQUIPMENT (I) PVT. LTD. vs. COMMISSIONER OF CENTRAL EXCISE, UJJAIN
CESTAT New Delhi, Sep 23, 2021

Since the value of free after sale services and the warranty period repairs and maintenance are already included in the assessable value of the two wheelers, the service...

Subject : Cenvat Credit
Legislation Referred To : Chapter 84 of the First Schedule of Central Excise Tariff Act, 1985,
In Favour Of : Assessee

ESSAR BULK TERMINAL LIMITED vs. C.C.E. & S.T.-SURAT-I
CESTAT Ahmedabad, Sep 17, 2021

RAMESH NAIR, (JM) 1. Brief facts of the case are that M/s Essar Bulk Terminal Limited 27th KM. Essar House, Surat-Hazira Road, Hazira, Surat-394270 (hereinafter referred...

Legislation Referred To : Rule 15 of Cenvat Credit Rules, 2004

SHRI D. SAHIL, PROPRIETOR OF M/S. MAHADEV GRANITES vs. THE COMMISSIONER OF CUSTOMS
CESTAT Chennai, Sep 17, 2021

ORDER 1. Brief facts, as could be gathered from the Show Cause Notice, inter alia are that the Directorate of Revenue Intelligence, Chennai Zonal Unit (DRI-CZU) had...

M/S. MASTER CARGO SERVICES vs. THE COMMISSIONER OF CUSTOMS
CESTAT Chennai, Sep 17, 2021

ORDER 1. The only issue to be decided in both these appeals is the levy of penalty under Section 114 of the Customs Act, 1962 of Rs.50,000/-and Rs.1,00,000/-on the first...

Legislation Referred To : Section 114 of the Customs Act, 1962

THE COMMISSIONER, CENTRAL EXCISE, UDAIPUR vs. M/S HINDUSTAN ZINC LTD.
CESTAT New Delhi, Sep 17, 2021

DILIP GUPTA, (PRESIDENT) 1. M/s Hindustan Zinc Ltd[1] has filed these two appeals to assail the order dated 26.05.2015 passed by the Commissioner, Central Excise[2], by...

M/S. ANAND AUTOMOTIVE LTD. vs. COMMISSIONER, SERVICE TAX, DELHI
CESTAT New Delhi, Sep 16, 2021

DILIP GUPTA, (PRESIDENT) 1. M/s. Anand Automotive Limited[1] has filed this appeal to assail the order dated April 18, 2013 passed by the Commissioner of Central Excise,...

M/S. SRI SHIPPING SERVICES vs. COMMISSIONER OF CUSTOMS, COIMBATORE
CESTAT Chennai, Sep 15, 2021

PER SULEKHA BEEVI C.S., (JM) 1. The above appeal was originally disposed by this Tribunal vide common Final Order No. 41676 and 41677/2018 dated 26.3.2013 by which...

Legislation Referred To : Sub-section (2) of section 146 of the Customs Act, 1962

M/S. ELGI ULTRA INDUSTRIES LTD. vs. COMMISSIONER OF GST & CENTRAL EXCISE
CESTAT Chennai, Sep 15, 2021

1. Brief facts of the case are explained by the Ld. Counsel for the appellant as follows : (i) M/s. Elgi Ultra Industries Ltd., the appellants herein, are engaged in...

Legislation Referred To : Rule 2 (k) and 9(5) of Cenvat Credit Rules, 2004

COMMISSIONER OF CUSTOMS vs. M/S. S. P. ASSOCIATES
CESTAT Chennai, Sep 15, 2021

PER : SULEKHA BEEVI C.S, (JM) 1. The issue involved in these batch of appeals being same, they were heard together and disposed of by this common order. 2. All these...

Legislation Referred To : Section 117 of the Customs Act, 1962

M/S INOX AIR PRODUCTS PVT. LTD. vs. THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX
CESTAT Ahmedabad, Sep 14, 2021

RACHNA GUPTA, (JM) 1. The present appeal has been filed to assail the order of Commissioner (Appeals) bearing No. 12/2018 dated 10/04/2019. The facts in brief relevant...

Legislation Referred To : Sub-section (1) of Section 5A of the Central Excise Act, 1944