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M/S. MANVISH E-TECH PVT. LTD. vs. THE COMMISSIONER OF CENTRAL TAX
CESTAT Bangalore, Feb 27, 2026

PER: P.A. AUGUSTIAN, (JM) 1. This appeal is filed against Order-in-Appeal No. 179&180/2021-21-CT dated 04.03.2021 passed by the Commissioner of Central Tax...

PER: P.A. AUGUSTIAN, (JM) 1. This appeal is filed against Order-in-Appeal No. 179&180/2021-21-CT dated 04.03.2021 passed by the Commissioner of Central Tax (Appeals-II), Bangalore. 1st 2. The issue in the present appeal is classification of the product and the excise duty liability on the appellant. Alleging that the Appellant had developed, manufactured and cleared sophisticated hi-tech products such as ti

M/S. AMTEK AUTO LTD. vs. COMMISSIONER OF SERVICE TAX
CESTAT New Delhi, Feb 27, 2026

Since resolution plan had been approved on July 25, 2018, assessee’s appeal stood abated

Demand of service tax — Assessee was public limited company engaged in manufacture of wide range of components for automotive applications especially used in engine, transmission and suspension systems — Officers of DGCEI gathered information that assessee had paid certain fees/charges to non-resident overseas service providers for raising foreign currency through term loan and same was taxable under category of ‘Banking & O

Subject : Demand of service tax
In Favour Of : Revenue

COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, JAMMU & KASHMIR vs. M/S GRAVITA METAL INC.
CESTAT Chandigarh, Feb 27, 2026

Assessee was entitled to benefit of Notification No. 214/86-CE dated 25.03.1986 because goods manufactured by them were used in relation to manufacture of final products

Demand of service tax — Assessee was engaged in manufacture of Lead Ingots from battery scrap and Lead scrap — Assessee was also undertaking job work mainly for M/s Gravita Metals (‘M/s GM’) under Notification No. 214/86-CE dated 25.03.1986 — M/s GM processed Pig Lead Ingots (Pure Lead Ingots) and Lead Alloys Ingots mainly from Remelted Lead Ingots and was availing area based exemption under Notification No. 56/2002-

Subject : Demand of service tax
In Favour Of : Assessee

REHMAN KHAN TOBACCO ENTERPRISES PVT LTD vs. COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, GUNTUR
CESTAT Hyderabad, Feb 27, 2026

Consolidated payment covering activities including supply of machinery and obligation to install machinery in premises of assessee could not be considered as activity to...

Demand of service tax — Assessee was engaged in certain activities of tobacco packing and exporting — It was noticed by department that assessee had remitted foreign currency towards payment of cost of machinery and charges for erecting, commissioning and installation during years 2010-11 to 2013-14 — Since, admittedly, machines were imported by assessee, which got installed by foreign supplier in their factory premises and cert

Subject : Demand of service tax
In Favour Of : Assessee

M/S. FORUM RIVIERA CONSTRUCTIONS PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER, SERVICE TAX-I
CESTAT Kolkata, Feb 27, 2026

There was no liability of service tax on advances paid prior to 01.07.2010 and Service Tax was liable to be paid only on amount, if any, paid after 01.07.2010 and...

Demand of service tax — Assessee was engaged in providing construction services — Audit was conducted by Revenue and on basis of findings of audit officers, Show Cause Notice was issued to assessee, demanding Service Tax of Rs.2,43,01,516 (inclusive of Cess) for period from July 2010 to March 2014 — Said Notice also proposed to impose penalty on assessee under Section 78 of Finance Act, 1994 —Upon adjudication, Adjudicatin

Subject : Demand of service tax
In Favour Of : Assessee (partly)

M/S. GANGES INTERNATIONALE PRIVATE LIMITED vs. COMMISSIONER OF CUSTOMS
CESTAT Chennai, Feb 26, 2026

PER P. DINESHA, (JM) 1. This Appeal is filed against Order-in-Original No. TCP-CUS-PRV-COM-002-17 dated 31.10.2017 (issued from File C.No. VIII/10/39/2016-Cus.Adjn) of...

PER P. DINESHA, (JM) 1. This Appeal is filed against Order-in-Original No. TCP-CUS-PRV-COM-002-17 dated 31.10.2017 (issued from File C.No. VIII/10/39/2016-Cus.Adjn) of the Commissioner of Customs (Preventive, Tiruchirappalli) whereby, the Commissioner has, vide impugned Order had cancelled Let Export Orders issued for 564 Shipping Bills covering the period from ‘Febraury-2008 to September-2011’ and directed reassessment of the same

Legislation Referred To : Section 17 of the Customs Act, 1962

M.G. BAKERS PVT LTD vs. COMMISSIONER OF CUSTOMS, LUDHIANA
CESTAT Chandigarh, Feb 26, 2026

S. S. GARG, (JM) : 1. The present appeal is directed against the impugned order dated 21.07.2025 passed by the Commissioner of CGST (Appeals), Ludhiana, whereby...

S. S. GARG, (JM) : 1. The present appeal is directed against the impugned order dated 21.07.2025 passed by the Commissioner of CGST (Appeals), Ludhiana, whereby the appeal of the appellant was dismissed and the Order-in-Original was upheld. 2. Briefly the facts of the present case are that the appellant had imported S/S Deep Fryer, DF 11D-17, DF 11D-17’ among other items by declaring the same under Tariff Item 84198110 of the Customs

Legislation Referred To : Section 2(33) of the Customs Act, 1962

M/S. GYPSUM STUDIO DESIGNS vs. THE COMMISSIONER OF CUSTOMS
CESTAT Bangalore, Feb 26, 2026

PER: R. BHAGYA DEVI, (TM) 1. Briefly the facts are that the Appellant M/s. Gypsum Studio Designs is a proprietorship concern who filed Bill of Entry dated...

PER: R. BHAGYA DEVI, (TM) 1. Briefly the facts are that the Appellant M/s. Gypsum Studio Designs is a proprietorship concern who filed Bill of Entry dated 09.02.2012 declaring the goods as gypsum boards and the quantity declared was 1057 pieces with value as USD 3065.30 CF. On verification of the container by the custom officers, it was found that it contained 646 pieces of gypsum boards and 137 rolls of fabric/cloth of various colours, materi

Legislation Referred To : Section 125 of the Customs Act, 1962

M/S. PPS INTERNATIONAL vs. PRINCIPAL COMMISSIONER OF CENTRAL EXCISE, CUSTOMS, GOODS AND SERVICE TAX, DELHI EAST
CESTAT New Delhi, Feb 26, 2026

DR. RACHNA GUPTA, (JM) 1. The appellant M/s. PPS International is registered for rendering various taxable services as that of Rent a Cab Scheme Operator Service,...

DR. RACHNA GUPTA, (JM) 1. The appellant M/s. PPS International is registered for rendering various taxable services as that of Rent a Cab Scheme Operator Service, Business Auxiliary Service, Goods Transport Agency Service etc. During the audit of appellants records including the annual financial statements, balance sheet and trial balance, service tax returns, Cenvat credit registers, contracts, invoices, service tax deposit challans etc.. it

M/S. INTERNATIONAL TRADING COMPANY vs. COMMR. OF CUSTOMS (PORT), KOLKATA
CESTAT Kolkata, Feb 26, 2026

Assessee being authorized service center was eligible to import Rim and Since quantity imported so far plus present quantity under live Bills of entry did not exceed...

Import of goods — Assessee had imported Motor Hubs and Rim — Import of rims were prohibited in terms of Order S. O. 5379(E) dated 19/12/2023 issued by Ministry of Heavy Industries — Revenue had taken stand that in terms of Para 2(3)(vi) of S.O., 24,000 units of two wheelers Automotive Wheel Rims per financial year, per 2-wheeler vehicle were allowed to be imported only by manufacturer of vehicles and assessee was not manufacture

Subject : Import of goods
In Favour Of : Assessee

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