TRMONTHLY TRIBUNAL ARCHIVE
Read 60 LawLens analyses of Customs, Excise & Service Tax Appellate Tribunal decisions published in August 2026, covering key rulings, legal principles and case law.
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The appellant was engaged by Madras Cements Ltd. to excavate limestone and undertake its loading, transportation from the mine face, and unloading at a crusher situated within the mining-lease area.
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The appellant manufactured Parle-brand biscuits classifiable under CTH 1905 9020 and captively used sugar syrup as an intermediate product in the manufacture of biscuits.
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The appellant manufactured copper powder, copper wire rope and copper wire.
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On 12 February 2002, Siddhnath Shipping deposited ₹20,00,000 during an investigation concerning the alleged diversion of fancy scarves and fancy dupattas from its unit in the Kandla Special Economic Zone.
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Imperial Fibres Pvt. Ltd. imported and traded polyester knitted fabrics from China and Malaysia, claiming preferential customs-duty treatment under Notification No. 46/2011-Cus dated 1 June 2011 on the basis of AIFTA...
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The appellant, a manufacturer of catalysts and a registered provider of taxable services, received Business Support Services and Intellectual Property Services from overseas associated enterprises, on which service ta...
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M/s Panchatatva Infrabuild Pvt. Ltd. was registered with the Service Tax Department. On the basis of third-party information received from the Income Tax Department for FY 2014–15, the Department issued a show-cause n...
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Balmer Lawrie and Co. Ltd. provided customs house agent, logistics, business support, business auxiliary, renting of immovable property and transportation-related services. In arranging export and import cargo transpo...
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Green Ivy Ventures Pvt. Ltd., formerly known as Narayana Learning Pvt. Ltd., conducted coaching classes for competitive examinations through several branches. The Department alleged that the appellant had short-paid s...
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M/s Vishnu Barium Pvt. Ltd. exported Barium Carbonate under 59 shipping bills during Financial Years 2017–18 to 2019–20. In the electronic shipping bills, the MEIS reward option was marked “NO”.
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M/s Aurobindo Pharma Ltd., a manufacturer-exporter of pharmaceutical products, received export proceeds through foreign and intermediary banks. Those banks deducted charges during transmission of the remittances, resu...
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During an audit for September 2007 to September 2010, the respondent was found to have availed Cenvat Credit of ₹68,99,570 on capital goods on the basis of photocopies/zerox copies of invoices. Upon being pointed out,...
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M/s VPL Projects Pvt. Ltd. constructed individual residential houses on independent plots for respective purchasers.
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M/s Software Technology Park of India (STPI), an autonomous society registered under the Societies Registration Act, 1860 and functioning under the administrative control of the Department of Electronics and Informati...
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Gold allegedly smuggled into India by passengers arriving on SpiceJet Flight No. SG 52 from Dubai was recovered from the gents’ toilet at Pune International Airport on 16 August 2018, following intelligence received b...
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M/s Eco-Care Building Products Pvt. Ltd. manufactured and supplied fly ash bricks to various customers. Based on information and records furnished during departmental investigation, including purchase orders, ER-1 ret...
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M/s Kusum Overseas, a proprietorship concern of Shri Gagan Vohra, imported food products through ICD Tughlakabad. Acting on information that the importer was under-invoicing the goods and mis-declaring their retail sa...
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Elvance Overseas LLP imported six consignments described as “Mixed Lot of Polyester Knitted Fabric (Rolls of Assorted Colours & Weight)” from China through suppliers in the United Kingdom and Hong Kong.
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The appellant imported five consignments of Chinese-origin “Mixed Lot of Polyester Warp Knitted Fabrics” from suppliers in the United Kingdom and Hong Kong. The goods had a cumulative assessable value of ₹3,38,71,839...
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The appellants imported balloons made of natural rubber latex from China during 01.01.2021 to 21.09.2022. The goods were declared as “Natural Rubber Latex Balloon/Decorative or Festival Balloon” and classified under C...
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The appellant, engaged in trading dialysis equipment and providing AMC/CMC and other services, leased dialysis equipment to Fortis Hospital under an agreement dated 23 March 2015.
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The appellant, a licensed Customs Broker, was subjected to a Premises Based Audit to examine compliance with the Customs Brokers Licensing Regulations, 2018 (“CBLR, 2018”).
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M/s Regent Industries India, a proprietorship concern of Manish Jain, imported wallpaper classifiable under CTH 48149000 under Bills of Entry Nos. 9999472 dated 17 December 2020 and 2231054 dated 4 January 2021, decla...
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The appellant, a manufacturer operating in Kutch, availed the benefit of Notification No. 39/2001-CE dated 31 July 2001, which granted an excise-duty exemption/refund based on value addition.
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M/s Dewar World Design Pvt. Ltd., a garment-designing firm of Himalyani Gupta and her son Gaurav Gupta, intended to export garments to a customer in the United States but had not obtained GST registration.
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Delhi Development Authority (“DDA”), a statutory body constituted under the Delhi Development Authority Act, 1957, was registered for certain taxable services but was not registered or paying service tax on amounts re...
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Exactus Corporation (P) Ltd. filed two refund claims under Notification No. 39/2012-ST for service tax and cess paid on input services used in exporting services: ₹52,26,602 for July 2012–March 2013, filed on 21 Janua...
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The Appellant was engaged by the Government of Punjab/PUNBUS as a management contractor for the operation and maintenance of bus terminals at Nawanshahar and Moga.
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M/s Zila Sainik Board, Amritsar, a statutory board established for the welfare of ex-servicemen, facilitated the deployment of ex-servicemen as security guards with Punjab and Sind Bank and other banks on a no-profit/...
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Municipal Corporation, Mohali, a sovereign local body, permitted various parties to display advertisements on certain properties and collected amounts described as licence fee/advertisement tax.
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Based on third-party data received from the Income Tax Department through EDW-06 for FYs 2015–16, 2016–17 and 2017–18, the Department initiated an inquiry against the Appellant.
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The appellant challenged a service-tax demand confirmed by the Commissioner’s order dated 30 May 2014.
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The Appellant manufactured automobile parts classifiable under Chapter 87 of the Central Excise Tariff Act, 1985, and supplied them to Maruti Suzuki India Ltd. (“MSIL”) as an original equipment manufacturer. MSIL supp...
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H R Enterprises imported “leftover tarpaulin fabric for pavilion and tent purposes in mixed colours” through 21 SEZ Bills of Entry between February and April 2025.
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The Department filed three appeals against common orders of the Commissioner (Appeals), who had rejected demands for differential customs duty against Premier Plastic Industries in respect of three consignments.
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Usha Martin Limited was engaged in manufacturing and clearing iron and steel products from its Adityapur, Jharkhand facility.
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M/s DLF Projects Ltd. was engaged in constructing residential and commercial projects and paid service tax under the Composition Scheme applicable to works contract services.
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M/s DLF Home Services Pvt. Ltd. provided maintenance, repair, electrical, civil, housekeeping and related services to residents of multi-storied residential complexes.
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The appellant, a proprietorship firm importing iron and steel products, imported goods that were initially freely importable.
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Steel Authority of India Limited, Durgapur Steel Plant, manufactured iron and steel products and availed CENVAT credit on various inputs and capital goods, including refractory bricks used in its manufacturing operati...
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The appellant, an individual proprietor and owner of immovable property in Jaipur, had leased the premises under a deed dated 1 May 2004 to Ritnand Balved Education Foundation.
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The appellants imported greyish lead-bearing powder described as “lead concentrate” and classified it under CTH 26070000 (“lead ores and concentrates”), claiming the concessional rate under Sr. No. 117 of Notification...
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The appellant provided Security Agency Services through offices in several locations and held service-tax registration at its Delhi premises.
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RND Softech Pvt. Ltd., a 100% Export Oriented Unit engaged in providing medical transcription services to doctors in the USA, enabled certain doctors to access dictation recordings hosted by Ecostentel, a US-based “di...
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The appellant, a 100% Export Oriented Unit manufacturing rubber-industry equipment, entered into an Asset Sale and Purchase Agreement dated 25 September 2008 with Carbrasive Pty Ltd., Australia, for the purchase of pl...
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M/s. Kanna Marketers distributed activation and recharge vouchers of DTH operator Sun Direct and received commission from the operator for such distribution. The vouchers bore a predetermined maximum retail price (“MR...
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The appellant, an importer of scientific and laboratory instruments, filed Bill of Entry No. 3184049 dated 17 March 2021 for goods covered by Invoice No. 541497 dated 26 February 2021, declaring an assessable value of...
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M/s. Taha Wires Pvt. Ltd. manufactured copper wires by drawing copper wire rods and availed CENVAT credit on copper ingots/wire bars, including imported goods allegedly cleared through ICD Tughlakabad.
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The appellant, a provider of tour operator services, challenged the order affirming rejection of its refund claim under Section 11B of the Central Excise Act, 1944, as applicable to service tax through Section 83 of t...
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The appellant, a licensed Customs Broker, held Customs Broker Licence No. CHA/ABD/R/01/2016-17 under the Customs Brokers Licensing Regulations, 2013/2018.
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The appellant, a 100% export-oriented unit, provided Business Support Services and Information Technology Software Services to its overseas group entities under specific service agreements. These services were exporte...
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Chessman Impex Pvt. Ltd. obtained a DEEC licence under the EXIM Policy 1997–2002 for duty-free import of 5,350 MTs of non-alloy re-rollable scrap against an export obligation of 5,000 MTs of non-alloy steel bars and r...
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M/s. Galaxy Commercial, a registered Customs House Agent (CHA), provided CHA services during April 2008–March 2009.
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The appellant was engaged in exploration and production of Coal Bed Methane pursuant to an agreement dated 26 July 2002 with the Ministry of Petroleum and Natural Gas, Government of India.
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The appellant, engaged in producing television programmes and providing taxable services under “TV or Radio Programme Production Service” and “Sale of Space or Time for Advertisement Service,” paid telecast fees to te...
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The appellant filed Bill of Entry No. 7951240 dated 22 September 2023 for clearance of one container of mixed metal scrap imported from Belgium.
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The appellant purchased a Yamaha R-1 motorcycle bearing registration No. MH 06 AR 8899 from Mohammad on 10 April 2013 for ₹5,00,000, relying on documents including a Bill of Entry, insurance papers, payment challan an...
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The appellant imported a keyboard for an automatic data processing machine through courier for personal use.
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The appellant imported goods declared as “Interlining Textile Fabrics” in 17 containers through an SEZ unit located in an FTWZ at Chennai.
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M/s. Texas Instruments (India) Pvt. Ltd., a wholly owned subsidiary of Texas Instruments Inc., USA, was engaged in semiconductor design and software development. For the period October 2010 to March 2011, it availed C...
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