TRMONTHLY TRIBUNAL ARCHIVE
Read 101 LawLens analyses of Customs, Excise & Service Tax Appellate Tribunal decisions published in October 2026, covering key rulings, legal principles and case law.
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The appellant manufactured and cleared water storage tanks and MS pipes during February 2012 to March 2014.
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TGI International filed 105 Bills of Entry for importing polyester-viscose fabrics under valid Duty Free Import Authorisations (DFIAs), claiming full exemption from Basic Customs Duty (BCD) under Notification No. 19/2...
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On 4 November 2014, DRI officers seized six gold bars or pieces, weighing approximately six kilograms, from two persons near Park Street, Kolkata.
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Agarwal Graphic Machinery Pvt. Ltd. imported used offset-printing machinery.
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DRI officers intercepted two trucks in Darjeeling, West Bengal, carrying 39.156 MT of betel nuts.
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The respondent, a manufacturer of sponge iron and M.S. ingots, imported steam coal and paid countervailing duty (CVD) at the concessional rate under Customs Notification No. 12/2012-Cus.
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Bharat Aluminium Company Limited (BALCO), which operated a captive power plant, entered into an agreement with the Chhattisgarh Water Resources Department to draw water from the Huskdev Barrage.
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The appellant, a steel-products manufacturer, deposited a total of ₹1,40,93,564 through cheques and a debit to its CENVAT account during an investigation into alleged clandestine manufacture and removal.
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The appellant claimed CENVAT credit of ₹8,59,346 on 18 invoices for the period April 2013 to March 2014.
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The company manufactured sponge iron and was alleged to have made clandestine clearances and under-invoiced goods during 2007–08.
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M/s. MJR Steels Pvt. Ltd., of which the appellant was a director, traded in steel products and claimed to have purchased 57 consignments of M.S. items from M/s. Vinny Technocrats Pvt. Ltd. (VTPL), then sold goods to o...
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Goodricke Group operated a 100% EOU manufacturing Instant Tea. It used imported Chinese Oolong Tea for export production, while Instant Tea cleared to the Domestic Tariff Area (DTA) was manufactured wholly from indige...
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Royal Enfield, which manufactured motorcycles at Tiruvottiyur and provided taxable repair and maintenance services through service stations covered by its centralised service-tax registration, took credit of service t...
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The appellant manufactured hydraulic motor parts and cleared goods to a 100% Export Oriented Unit (EOU) without payment of duty under Notification No. 22/2003-CE, while also making domestic clearances.
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The appellant, a cement manufacturer, claimed CENVAT credit on contractor services used during April 2011–December 2015 for work connected with a captive power plant and the cement factory.
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The appellant, a partner of M/s Safa Shipping Agency, acted as Customs Broker for an import in which undeclared plastic goods were found concealed behind declared limestone powder.
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J.B. Pen Mart imported ice-making/ice-cream-making machinery under six Bills of Entry filed between December 2017 and May 2018.
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The respondent imported a car unit described as an AM/FM radio with a DVD player and self-assessed it under Customs Tariff Item (CTI) 8527 29 00, claiming the benefit of Notification No. 46/2011-Cus. Customs reassesse...
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The appellant claimed CENVAT credit on commission paid to an overseas service provider for procuring export orders.
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DRI investigated imports of branded glass chatons allegedly undervalued and cleared using genuine or fictitious IECs.
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The appeals concerned service-tax demands arising from residential construction and joint-development projects.
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The appellants sought refunds of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) paid on input services used in the export of goods.
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Siddhi Vinayak Importers imported 29 consignments of fabrics and declared transaction values based on the respective invoices.
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M/s Yash Associates, a registered provider of works contract services, received ₹45,62,894 during FY 2014–15 for road repair and renewal work under two PWD work orders.
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UPSRTC’s Ayodhya region designated certain highway dhabas under its “Yatri Plaza Yojna” as approved bus halts.
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The appellant, an unregistered individual service provider, carried out civil works for three companies during 2012–2013.
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The Municipal Council received income from rentals of municipal properties, fees and user charges, charges for birth, death and marriage certificates, and sale of scrap.
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The four appellants were partners in M/s. Radhashyam Tirthabasi Paul, a bidi-manufacturing firm.
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During October 2007 to September 2015, a dispute arose over the Appellant’s eligibility to claim CENVAT credit on items including welding electrodes and iron and steel.
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The appellant, a service-tax-registered proprietary concern, provided manpower and security services and supplied diesel for generators to government departments.
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Balasore Alloys Ltd. took CENVAT credit on steel and other items used to make furnace casings and tapping rods, and to fabricate, repair and maintain plant, machinery and supporting structures.
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The appellant imported electric two-wheeler components in CKD condition, declared them under CTH 87116020, and claimed concessional duty under Notification No. 50/2017-Cus, as amended.
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The appellant, a registered service-tax assessee, provided whitewashing, distempering and painting services as a sub-contractor on buildings at RAPS Colony, Rawatbhata.
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The appellant collected ₹5,63,200 as tender fees during April 2012 to March 2016.
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The appellant imported 36,000 kg of areca nut from Bangladesh and claimed the benefit of Notification No. 99/2011-Cus on the basis of a SAFTA Certificate of Origin.
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GYB Steel, a proprietorship manufacturing G.I. Channels, claimed SSI exemption and was not registered with the department.
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The appellant, an airline, collected cancellation, refund and “no-show” charges from passengers and paid service tax on those amounts after claiming the applicable abatement for air-transport services.
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The appellant manufactured mono-block and submersible pumps, including sewage and drainage pumps. From April 2016, it claimed the 6% concessional rate under Entry 235 of Notification No. 12/2012-CE, which covered powe...
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An audit found that the Appellant had not paid service tax on income from testing, calibration and certification services for October 2007 to January 2009.
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The appellant, a residential developer, was assessed service tax for (i) construction of a residential complex at Kilpauk, Chennai, during June 2005–December 2009; (ii) sub-contract and petty-job receipts during 2005–...
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The appellant, a provider of Business Auxiliary and Business Support Services, claimed a refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004, for April–June 2012.
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The Appellant, a private limited company operating as a Goods Transport Agency (GTA) and issuing consignment notes, appealed against the Commissioner (Appeals)’ order concerning service tax for FY 2016–17.
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The appellant imported components for electric buses at concessional rates under Serial Nos. 528 and 528A of Notification No. 50/2017-Cus., subject to Condition No. 9 and compliance with the Customs (Import of Goods a...
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The appellant, a society registered under the Societies Registration Act, 1860, provided services relating to the automobile industry, including Business Exhibition Service.
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The appellant executed turnkey works contracts for water and effluent treatment plants for the Public Health and Engineering Department, Bhopal, and Jaipur Municipal Corporation projects at Delawas and Khor.
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The appellant contracted with the RBI Staff College to operate an on-site mess using premises and infrastructure provided by the College.
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The appellant, a sugar and molasses manufacturer, claimed CENVAT credit of ₹18,19,948 on steel materials, including MS beams, angles, channels and HR plates. Of this amount, ₹13,62,554 related to materials used to fab...
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The appellant, engaged in mining, contracted with North Eastern Coal Fields to remove hard shale and produce carbonaceous shale under a contract commencing 11 July 2005.
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M/s Shiv Trading Company imported assorted polyester knitted fabrics from China under five Bills of Entry.
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The appellant provided, among other services, restaurant, accommodation, and convention services.
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The appellant manufactured ready-mix concrete (RMC) at its construction site and used it captively in developing its residential projects.
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The appellant supplied ready-mix concrete (RMC) to Larsen & Toubro for a project at Lalitpur, Uttar Pradesh.
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The appellant, a manufacturer of turbines, generators and related equipment, engaged contractors to design, supply, install, test and commission systems for a new plant within its factory. Each engagement was document...
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The appellant challenged an order confirming service-tax demands arising from an audit for October 2007 to March 2012.
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Exide manufactured automobile batteries and availed CENVAT credit on inputs and capital goods, including moulds used to manufacture battery containers and lids.
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Sodexo entities provided housekeeping and canteen/outdoor-catering services to educational institutions and paid service tax on those services.
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Agarwal Graphic Machinery imported used offset-printing machines through 28 Bills of Entry during 2007. Customs examined the machines and enhanced their declared values before clearance.
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The appellant received commission for arranging the transfer of a DFRC licence from M/s Patton Limited to M/s POS-Hyundai Steel Manufacturing (India) Pvt. Ltd.
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The appellant executed works contracts for the Indian Railways during FY 2015–16 and FY 2016–17. It claimed exemption under Sl. No. 14(a) of Notification No. 25/2012-S.T. for original works pertaining to railways, but...
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The appellant availed CENVAT credit of service tax distributed by its head office as an Input Service Distributor (ISD). The tax related to commission paid to agents for services connected with sales from the appellan...
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The appellant manufactured biscuits, including goods that were dutiable and biscuits with an MRP below ₹100 per kg, which were exempt from duty under Notification No. 3/2006-C.E., as amended by Notification No. 12/201...
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The appellant, a cement manufacturer operating under an area-based exemption scheme, challenged an Order-in-Appeal that sustained three disputed liabilities: central excise duty of Rs. 24,33,138 for 29 August 2012 to...
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The appellant exported 300 sets of ductile iron castings to Oman. After the buyer reported that the goods had arrived damaged, they were returned to India under Bill of Entry No. 8818701, and the appellant obtained du...
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The appellant, a goods transport agency, provided transportation services during 2014–15 to four corporate entities.
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Star Cement recovered amounts from transporters for cement that was short-delivered or delivered in damaged condition, pursuant to its agreements with the transporters.
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The appellant provided construction-related services and was assessed to service tax for 2006–07 to 2008–09. Following an audit, the Department calculated tax on the gross value of the work after allowing 67% abatemen...
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M/s Unique International, a Customs Broker, appealed against the suspension and continuation of suspension of its licence by the Commissioner of Customs, Noida.
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Customs officers seized 26 gold pieces weighing 2,401.310 grams from Inder Singh at Guwahati Railway Station on 12 February 2024.
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The Department issued a show-cause notice dated 10 April 2018 demanding ₹3,25,78,600 in Service Tax for FY 2015–16 and 2016–17, principally on the basis of discrepancies between the appellant’s ST-3 returns and GAR-7...
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Gujarat Craft Industries Limited had imported goods under the Advance Authorisation Scheme and availed exemption from IGST under Notification No. 79/2017-Cus dated 13 October 2017.
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The appellant manufactured and bottled liquor in Rajasthan under the brand name of Allied Blenders & Distillers Pvt. Ltd. (ABDPL), under a revenue-sharing arrangement.
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The appellant, a service-tax-registered construction service provider, faced demands concerning alleged short payment of service tax, irregular CENVAT credit, and service tax on amounts received for flats sold to anot...
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The appellant, a registered construction firm, faced a demand of Service Tax of ₹2,95,40,927, with interest and penalties, for April 2009 to March 2014.
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The appellant-company manufactured low-tension electrical equipment and also traded in spare parts and components.
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The appeal concerned two Bills of Entry filed four days apart at Tuticorin and Chennai in the names of different importers. The first covered a Suzuki Hayabusa 1300 cc engine and chassis; the second covered substantia...
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The appellant, a 100% Export Oriented Unit, filed a shipping bill describing the consignment as polished granite slabs for export to Singapore. On examination, the container was found to contain 416 red sander logs we...
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The appellant, a 100% Export Oriented Unit, filed a claim for refund of ₹66,97,395 in accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004.
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An audit identified alleged short payment of Education Cess and Secondary and Higher Education Cess (SHE Cess), irregular CENVAT credit and short payment of interest.
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NBCC registered an import contract under the Project Import Regulations, 1986, for equipment imported for a thermal power plant and cleared the goods at nil duty.
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The appellant imported 4,764.253 MTs of palm oil, declaring the entire cargo as Crude Palm Oil (CPO) under Customs Tariff Item 1511 1000 and claiming the concessional Basic Customs Duty (BCD) under Serial No. 57 of No...
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C.G. Foods manufactured and cleared Bhujia and Cheese Balls under the brand “WAI WAI” in sealed retail pouches. The goods were treated as classifiable under Tariff Item 2106 90 99; classification was not in dispute. F...
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The appellant paid customs duty of ₹9,67,167 for Bill of Entry No. 4148551 on 21 July 2019, but the ICEGATE system did not generate a challan. It then made a second payment of ₹9,67,564, including one day’s interest,...
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The appellants challenged an adjudication order concerning three consignments declared as stainless-steel scrap under CTH 7204 2190.
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UCO Bank had deposited amounts with the Revenue during an investigation in 2008–2009.
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Northern Coalfields Limited, a coal-mining company, paid amounts to the Madhya Pradesh Government under the Madhya Pradesh Gramin Avsanrachna Tatha Sadak Vikas Adhiniyam, 2005, and as forest transit fees under the Mad...
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The appellant, a service-tax registrant, faced a show-cause notice proposing recovery of service tax based on differences between its ST-3 returns and receipts shown in Form 26AS and its accounts.
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The appellant arrived at Hyderabad airport from Kuala Lumpur carrying three 24-carat gold chains weighing 285 grams, which Customs alleged he had failed to declare.
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The appellant manufactured tea and held two Central Excise registrations: one for Unit 2 and another for its Expansion unit.
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Sayaji Hotels Ltd., a registered hotel operator, challenged the Commissioner (Appeals)’s order upholding service-tax demands relating to room and grand-room services, sponsorship/business auxiliary services, and recov...
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MP Online Ltd., a joint venture established to develop and manage Madhya Pradesh’s e-governance portal, collected government fees, educational fees and utility bills through its portal and kiosk network.
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The department issued a show-cause notice demanding service tax of Rs.44,81,113. The adjudicating authority dropped Rs.40,57,307 of the demand and confirmed the balance of Rs.4,23,806 on the basis that M/s. Shree Durg...
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The appellant, registered to provide construction services, did not file ST-3 returns or pay service tax for 2012–13.
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The Executive Engineer, Central Water Commission (CWC), an organisation under the Ministry of Water Resources, undertook survey and investigation work for the Tuichang Hydro Electric Project.
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M/s Orient Traders provided fabrication, erection and installation services as a sub-contractor to M/s Prasad & Company, which held the main contract with IFFCO.
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Brijrani Hospitality Pvt. Ltd. owned Hotel Ambrosia and leased it to Shotz Hospitality Pvt. Ltd. from April 2013 at monthly rent of ₹4.5 lakh.
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A dispute over Cenvat credit on welding electrodes was resolved in the appellant’s favour by the Supreme Court on 7 December 2023.
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Maihar Alloys Private Limited (MAPL), a manufacturer of non-alloy steel ingots, appealed an order confirming Central Excise duty of ₹6,25,04,654, with interest and penalty, for the period 9 April 2005 to 17 July 2007.
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The respondent, a sugar manufacturer, generated electricity by burning bagasse, a by-product of sugarcane crushing. It used some electricity captively and sold surplus electricity to the Maharashtra State Electricity...
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Hindalco claimed CENVAT credit of service tax charged by its group company, Aditya Birla Management Corporation Limited (ABMCL), on business support services (BSS). ABMCL allocated expenses for shared corporate functi...
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VIA Logistics provided clearing and forwarding and transportation services. The Department alleged that the company had outsourced some activities but paid service tax only on agency charges, and sought tax on amounts...
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The appellant manufactured yeast, which it claimed was exempt from service tax on GTA services under Notification No. 25/2012-ST, as amended by Notification No. 03/2013-ST, because yeast was “food stuff.”
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