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M/S SAPIENT CONSULTING PVT LTD vs. COMMISSIONER OF SERVICE TAX, DELHI-IV
CESTAT Chandigarh, Nov 28, 2025

S. S. GARG, (JM) : 1. The present appeal is directed against impugned order dated 05.10.2016 passed by the Commissioner (Appeals), whereby the learned...

S. S. GARG, (JM) : 1. The present appeal is directed against impugned order dated 05.10.2016 passed by the Commissioner (Appeals), whereby the learned Commissioner (Appeals) has rejected the refund of Cenvat Credit on the ‘rent a cab services’, by upholding the Order-in-Original. 2. Briefly stated facts of the present case are that the Appellant M/s Sapient Consulting Private Limited is a unit under SEZ and is engaged in softwar

Legislation Referred To : Rule 2(l) of the Cenvat Credit Rules, 2004

M/S. FLORA STEELS PVT. LTD. vs. COMMISSIONER OF CGST & CENTRAL EXCISE
CESTAT New Delhi, Nov 28, 2025

DILIP GUPTA, (PRESIDENT): 1. Excise Appeal No. 52374 of 2024 has been filed by M/s. Flora Steels Pvt. Ltd.[1] and Excise Appeal No. 50115 of 2025 has been filed by Ajit...

DILIP GUPTA, (PRESIDENT): 1. Excise Appeal No. 52374 of 2024 has been filed by M/s. Flora Steels Pvt. Ltd.[1] and Excise Appeal No. 50115 of 2025 has been filed by Ajit Garg, Director of the appellant[2] for setting aside the order dated 28.03.2024 passed by the Commissioner (Appeals-I), CGST, Delhi[3]. The Commissioner (Appeals), by the said order, dismissed the two appeals filed by the appellant and the Director for setting aside the order d

Legislation Referred To : Rule 25 of the Central Excise Rules, 2002

INDIAN TOBACCO TRADERS vs. COMMISSIONER OF CENTRAL TAX GUNTUR-GST
CESTAT Hyderabad, Nov 28, 2025

ORDER [PER: ANGAD PRASAD, (JM)] 1. M/s Indian Tobacco Traders (hereinafter referred to as appellant) has filed these three appeals against the Order-in-Appeal Nos....

ORDER [PER: ANGAD PRASAD, (JM)] 1. M/s Indian Tobacco Traders (hereinafter referred to as appellant) has filed these three appeals against the Order-in-Appeal Nos. GUN-EXCUS-000-APP-0172-17-18, GUN-EXCUS-000-APP-0164-17-18 & GUN-EXCUS-000-APP-0173-17-18 dated 31.01.2018, passed by Commissioner of Central Tax & Customs (Appeals), Guntur. 2. In these three appeals, the issues is same but related to different periods as tabulated below

M/S. SHREE RENUKA SUGARS LTD. vs. THE COMMISSIONER OF CENTRAL EXCISE
CESTAT Bangalore, Nov 28, 2025

PER : R. BHAGYA DEVI, (TM) 1. This appeal is filed by the Appellant M/s. Shree Renuka Sugars Ltd. against Order-in-Original No. 11/2012 (Commr.) dated 24.12.2012 passed...

PER : R. BHAGYA DEVI, (TM) 1. This appeal is filed by the Appellant M/s. Shree Renuka Sugars Ltd. against Order-in-Original No. 11/2012 (Commr.) dated 24.12.2012 passed by the Commissioner of Central Excise and Customs, Belgaum. 2. Briefly the facts are that the appellant are manufacturers of sugar and other products having their head office at Belgaum. The appellant also has sugar factory located at Brazil and entered into a contract with

M/S. KELD ELLENTOFT INDIA PRIVATE LTD. vs. THE COMMISSIONER OF GST & CENTRAL EXCISE
CESTAT Chennai, Nov 27, 2025

PER: P. DINESHA, (JM) 1. Brief and relevant facts are that Appellant is a manufacturer of Non-metallic Expansion Joints and Industrial Dampers falling under Chapter...

PER: P. DINESHA, (JM) 1. Brief and relevant facts are that Appellant is a manufacturer of Non-metallic Expansion Joints and Industrial Dampers falling under Chapter 84 of the Central Excise Act, 1985. Apart from clearing their goods on payment of duty, they also cleared goods for Mega Power Projects without payment of duty in terms of Notification No.06/2006-CE dated 01.03.2006. The Department found that during the period from March 2010 to Se

Legislation Referred To : Section 11A of the Central Excise Act, 1944

M/S FASTWAY AEROSPACE PRIVATE LIMITED vs. COMMISSIONER OF CENTRAL EXCISE, GOODS & SERVICE TAX, LUDHIANA
CESTAT Chandigarh, Nov 27, 2025

S. S. GARG, (JM) : 1. The present appeal is directed against impugned order dated 09.01.2019 passed by the Pr. Commissioner, CGST, Ludhiana, whereby the...

S. S. GARG, (JM) : 1. The present appeal is directed against impugned order dated 09.01.2019 passed by the Pr. Commissioner, CGST, Ludhiana, whereby the learned Commissioner has confirmed the demand of Rs.8,28,713/-raised on account of inadmissible Cenvat Credit along with interest and penalty and has also confirmed the demand of Rs.64,534/-raised on account of short payment of service tax along with interest and penalty, by invoking the exten

Legislation Referred To : Section 73(1) of the Cenvat Credit Act, 2002

SHRI BABU LAL KUSHWAHA vs. COMMISSIONER OF CENTRAL EXCISE & CGST, KANPUR
CESTAT Allahabad, Nov 27, 2025

1. The present appeal has been filed by the Appellant assailing the Order-in-Appeal No.1445/ST/ALLD/2023 dated 09.11.2023 passed by Commissioner (Appeals) Customs, CGST...

1. The present appeal has been filed by the Appellant assailing the Order-in-Appeal No.1445/ST/ALLD/2023 dated 09.11.2023 passed by Commissioner (Appeals) Customs, CGST & Central Excise, Allahabad. 2. Briefly stated, the facts of the case are that the Appellant Shri Babu Lal Kushwaha is engaged in providing taxable branded services of retransmission of broadcast television signals received from their Multi System Operator[1] i.e. M/s DE

Legislation Referred To : Rule 7C of Service Tax Rules, 1994

M/S. NU WOOD INDUSTRIES vs. COMMISSIONER OF CGST, E-BLOCK, NEHRU COLONY, HARIDWAR
CESTAT New Delhi, Nov 27, 2025

BINU TAMTA, (JM): 1. The challenge in the present appeal is to the Order-in-Appeal[1] dated 5.6.2020 passed by the Commissioner (Appeals), Dehradun upholding the demand...

BINU TAMTA, (JM): 1. The challenge in the present appeal is to the Order-in-Appeal[1] dated 5.6.2020 passed by the Commissioner (Appeals), Dehradun upholding the demand of service tax along with applicable interest and penalty under the provisions of the Finance Act ,1994 and also late fee under Section 70(1) of the Act. 2. The Appellant having service tax registration are engaged in rendering taxable services of Construction services other

Legislation Referred To : Rule 5A(1) of the Service Tax Rules, 1994

HAWKINS COOKERS LIMITED vs. COMMISSIONER OF CENTRAL EXCISE MUMBAI-III
CESTAT Mumbai, Nov 27, 2025

PER: C J MATHEW, (TM) 1. Proceedings were initiated against M/s Hawkins Cookers Limited for recovery of ? 19,54,014, pertaining to November 2008 to February 2011, and ?...

PER: C J MATHEW, (TM) 1. Proceedings were initiated against M/s Hawkins Cookers Limited for recovery of ? 19,54,014, pertaining to November 2008 to February 2011, and ? 22,01,035, pertaining to March 2011 to September 2012, respectively under section 11A of Central Excise Act, 1944, along with applicable interest thereon, besides imposition of penalty under rule 15 of CENVAT Credit Rules, 2004 and penalty under section 11AC of Central Excise A

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

M/S EAGLE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS (PORT), KOLKATA
CESTAT Kolkata, Nov 27, 2025

PER R. Muralidhar, (JM) : 1. The appellants Eagle International (IEC-0512011796), imported Consignments of Water Purifier Spare Parts from overseas supplier M/S....

PER R. Muralidhar, (JM) : 1. The appellants Eagle International (IEC-0512011796), imported Consignments of Water Purifier Spare Parts from overseas supplier M/S. China Ningbo Cixi Imp & Exp. Corp., China, against invoice No: CNC20121510 dated: 15.10.2012. Bill of Entry No: 8440612 dated: 08.11.2012 was filed for clearance of the goods through Customs Broker, M/S. Jaiswal Import Cargo Services Ltd, as per value indicated in the invoice for

Legislation Referred To : Section 14 of the Customs Act, 1962

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