TRMONTHLY TRIBUNAL ARCHIVE
Read 124 LawLens analyses of Customs, Excise & Service Tax Appellate Tribunal decisions published in September 2026, covering key rulings, legal principles and case law.
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The Indian Chamber of Commerce, a registered service-tax assessee, received grants-in-aid from Central and State Governments during 2013–14 and 2014–15.
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M/s Vikromatic Steels Pvt. Ltd. availed CENVAT credit of ₹87,52,175 on inputs covered by invoices from five registered dealers.
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The appellant, a works contractor registered for service tax, rendered services to Tata Steel Ltd.
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On 23 February 2022, DRI officers intercepted Vijay Kumar Bind at Gaya Railway Station and recovered two gold bars weighing 1,499.400 grams.
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On 16 January 2022, DRI officers intercepted Manoj Kumar Pathak at Gaya Railway Station and recovered two gold bars weighing 1,499.600 grams.
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The appellants imported non-sterile medical latex examination gloves in bulk. In India, they sterilised the gloves, repacked and relabelled them for retail sale as sterilised surgical gloves in pairs, and paid central...
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The appellant provided services to Bruhat Bangalore Mahanagara Palike (BBMP), classifiable as “Commercial Training or Coaching Services,” but did not pay service tax, claiming exemption.
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Hi Tech Arai Ltd. (“HTA”) entered into an MOU with Arai Seisakusho Co. Ltd., Japan, for the assignment of Mr. Daiki Ando, an Arai employee, to HTA for a specified period.
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Seafox Impex imported eight consignments of polyester knitted fabrics from China and declared transaction values ranging from USD 1.11 to USD 1.30 per kg.
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Luwa India cleared excisable goods without payment of central excise duty for expansion of an existing mega power project operated by Torrent Power Ltd.
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Seafox Impex imported eight consignments of polyester knitted fabrics from China and declared transaction values ranging from USD 1.11 to USD 1.30 per kg.
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On 26 May 2024, the Government Railway Police Service (GRPS) intercepted Kanheya Lal at Guwahati Railway Station and recovered four gold biscuits weighing 664.02 grams from him.
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The appellant manufactured automobile tyres, tubes, flaps and pre-cured tread materials and imported inputs on both CIF and FOB terms.
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MIRC Electronics Ltd. manufactured electronic and electrical goods falling under Chapters 8528, 8450, 8529 and 8415 of the Central Excise Tariff Act, 1985, and availed CENVAT credit of service tax paid on input services.
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The respondent manufactured notified pan masala/gutkha products under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (“Pan Masala Rules”). Although 22 packing machines were...
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The assessee manufactured 100% cotton terry towels and initially operated as a 100% Export Oriented Unit (EOU).
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M/s Gayatri Sugars Ltd. manufactured sugar and molasses, on which central excise duty was paid.
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M/s. Jai Mangla Sponge Iron Pvt. Ltd., engaged in manufacturing sponge iron and charcoal, and its Director, Shri Jawahar Lal Vig, challenged Order-in-Original No. 05/Commissioner/2021 dated 17 March 2021.
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The Appellant, a works contractor registered under the composition scheme, executed original works contracts during FY 2016–17.
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The appellant manufactured iron ore pellets classifiable under Chapter 2601 and cleared them to its own units at Raigad and Angul, where they were used as inputs in the manufacture of dutiable finished goods.
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Universal Distributors supplied trucks fitted with Hydrogen Cylinder Skids to M/s Raj & Company under an MOU.
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The appellant manufactured sugar confectionery and “processed milk.”
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The appellant manufactured electrical transformers, relays, switchgears and control panels.
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The appellant, Smt. Anju Makhija, was alleged to have provided taxable services without obtaining service-tax registration or paying service tax. Based principally on information obtained from the Income Tax Departmen...
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The appellant, a registered manufacturer, was investigated by the Directorate General of Anti-Evasion during 1996–1997 for allegedly availing inadmissible MODVAT credit.
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DRI officers intercepted a bus travelling from Gorakhpur to Delhi during the intervening night of 4–5 September 2020 and recovered 3,998.83 grams of gold valued at approximately ₹2.12 crore from Manoj Kumar Nishad and...
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The appellant manufactured Indian Made Foreign Liquor (IMFL), country liquor and excisable products.
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M/s A. J. Sugandhi Pvt. Ltd. (“AJSPL”) manufactured Pan Masala and Scented Jarda Tobacco under the brands “SNK”, “GAGAN” and “GAGAN Strong”. Following investigation by the DGGI, the Department alleged that AJSPL had c...
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M/s Escorts Ltd. imported Disc Brake Units (“DBUs”) and Pole Wheels for manufacturing Axle Mounted Disc Brake Systems used in Alstom-LHB coaches supplied to Indian Railways.
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The appellant, a manufacturer of TMT bars, wire rods and stainless-steel products, challenged the denial of CENVAT credit of ₹2,39,61,066, together with interest and an equal penalty, arising from an investigation int...
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M/s Tasha Gold Pvt. Ltd. imported gold dore bars from countries including Tanzania, Rwanda and Burundi under DGFT authorisations permitting the import of gold dore bars under CTH 71081200.
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The appellant, through its proprietor Shri Ativeer Jain, operated M/s Prompt Publicity, a service-tax-registered entity providing advertising agency services, and M/s Vcare Solutions, which was unregistered.
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The appellant imported twelve consignments of polyester knitted fabrics of mixed lots from China and declared the transaction value at USD 0.95 per kg, supported by the foreign supplier’s invoices.
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The Appellant, M/s Nandan Constructions, provided works contract/construction services and manpower supply services during 2011–12 to 2014–15.
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The respondent, an electricity distribution utility in Telangana, collected additional charges/surcharge from consumers for delayed payment of electricity bills and meter-testing charges in the course of its regulated...
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M/s Johnson & Johnson P. Ltd. claimed refunds of Special Additional Duty (SAD) amounting to ₹14,28,537 and ₹3,67,588 in respect of imports covered by five and eight Bills of Entry, respectively.
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M/s Mobility App Consultant, an advertising agency and provider of export services, sought refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004.
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The Respondent imported non-coking coal under Bill of Entry No. 3551653 dated 17 October 2013. The assessment was initially provisional under Section 18 of the Customs Act, 1962, pending production of original documen...
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M/s. Nitta Gelatin India Ltd. manufactured gelatin using inputs including hydrochloric acid, furnace oil and acetic acid, and availed CENVAT credit on inputs, input services and capital goods.
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M/s Embelle Trading imported assorted goods under Bill of Entry No. 8542068 dated 30 October 2023, including plastic motorcycle tail boxes, children’s garments, girls’ and children’s panties, and amplifiers. During 10...
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The respondent, who managed M/s Varalakshmi Jewellers, purchased 2,062 grams of re-melted 24-carat gold bullion from M/s Aryan Gold, Bangalore, under Tax Invoice No. 194 dated 20 March 2023.
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The respondent, proprietor of M/s Dattatreya Associates, claimed ownership of 1,703.790 grams of re-melted gold seized while being transported for conversion into ornaments.
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Unison Hotels Ltd. imported vehicles under EPCG Authorisation No. 0530143858 dated 11 June 2007, claiming concessional customs duty under Notification No. 97/2004-Cus.
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The respondent, proprietor of M/s Sri Karthikeya Traders, claimed to have purchased 2 kg of re-melted gold bullion on credit from M/s SRR Traders, Chennai, under two tax invoices and entrusted approximately 500 gm eac...
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During searches conducted on 17–18 October 2022 at the respondent’s residential and business premises, Indian currency amounting to ₹1,68,95,000 was seized—₹84,95,000 from his residence and ₹84,00,000 from his office....
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M/s A. R. Fabrics Private Limited imported polyester knitted fabrics from China and declared the transaction value in its Bills of Entry at USD 0.35 per metre/1.77 per kg, based on the supplier’s commercial invoices.
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The appellant, M/s. Safina Towers Pvt. Ltd., provided taxable services classified under “Management, Maintenance or Repair Services.” The Department alleged that the appellant had not discharged service tax on certain...
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M/s Abhilash Synergetic Constructions & Exports Pvt. Ltd. constructed residential flats pursuant to development agreements with landowners and separate agreements with individual prospective purchasers.
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The appellant, M/s Lupin Ltd., manufactured bulk drugs under Chapter 29 of the Central Excise Tariff Act, 1985 and availed Cenvat credit on capital goods, inputs and input services.
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Madras Cements Ltd., a cement manufacturer, cleared cement from its factory and also stock-transferred it to depots and warehouses in different States. Clearing and forwarding agents at these locations performed recei...
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The respondent manufactured sponge iron classifiable under tariff item 72031000. During manufacture, dolochar, fly ash, iron ore fines and other waste materials arose and were cleared without payment of Central Excise...
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The appellant, engaged in trading lubricants and motor vehicles, was registered under the service-tax law for specified construction-related services.
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The appellant imported 32 packages of garments from Guangzhou, China, under Bill of Entry No. 4699807 dated 30 August 2019, declaring the goods at a value of ₹5,51,179 and paying customs duty of ₹1,95,556.
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Bharat Aluminium Company Limited (“BALCO”) availed CENVAT credit of ₹6,51,22,158 on the basis of supplementary invoices issued by South Eastern Coalfields Limited (“SECL”) for coal supplied to BALCO.
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I.G. International Pvt. Ltd. imported fresh Royal Gala apples from Brazil during March 2020–May 2023 under CIF contracts with M/s Blue Whale SAS, France. Blue Whale procured the apples from a Brazilian supplier and ar...
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The appellant, a registered provider of Customs House Agency and related services, received amounts described as airway-bill charges, freight rebates, brokerage, incentives and operational surplus during April 2011–Ju...
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Bharat Heavy Electricals Limited (“the Appellant”) was registered under the service-tax regime and provided taxable services, including works contract, repair and commissioning services.
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M/s Mega Corporation Ltd. imported an aircraft under Bill of Entry No. 221491 dated 30 July 2007 and claimed full exemption under Notification No. 21/2002-Cus., Serial No. 347B, subject to Condition No. 104.
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The appellant manufactured automobile parts and accessories for original equipment manufacturers.
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M/s TNT India Pvt. Ltd., an authorised courier, filed Courier Shipping Bill No. 21109 dated 22 December 2012 for export of three packages declared to contain 106 churidhar tops. Examination revealed white crystalline...
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M/s. TVS Credit Services Ltd., an NBFC providing banking and financial services, extended vehicle loans to customers on a hypothecation basis. It paid service tax on processing, documentation and administrative charge...
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The appellant, a trader in plastic granules, imported goods under four Bills of Entry in March 2009 and paid 4% Special Additional Duty of Customs (SAD).
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M/s. WEG Industries (India) Pvt. Ltd., a manufacturer of electric motors, generators and spare parts, cleared alternators during June 2013 and August 2014 without payment of excise duty by claiming exemption under Ser...
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The appellant, a Customs Broker, handled Shipping Bill No. 7953846 dated 21.02.2015 filed for export of “Cotton Tufted Floor Mat” by M/s. Sam (CBE) Impex to the UAE.
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The appellant, M/s The India Cements Ltd., manufactured dutiable cement and availed CENVAT credit under the CENVAT Credit Rules, 2004.
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The appellant manufactured coconut oil in small and large containers. The Department, relying on CBEC Circular No. 890/10/2009-CX dated 3 June 2009, treated coconut oil packed in containers of up to 200 ml as excisabl...
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The appellant, formerly known as M/s. Laser World (P) Ltd., was engaged in providing Business Auxiliary Service and exported output services.
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M/s. Citibank N.A. provided EMI-based loan facilities to existing credit-card holders under schemes including “Loan on Phone,” “Balance Conversion,” “Dial-an-EMI” and merchant EMI arrangements. The amounts were sancti...
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For the financial year 2016–17, the appellant declared taxable services of ₹2,10,15,666 in its ST-3 returns, whereas its Income Tax Form-26AS reflected gross receipts of ₹2,68,49,396.
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During an audit, the Department alleged that the appellant had made delayed payment of service tax for April 2014 to March 2016 without paying the applicable interest.
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Poddar Global Ltd. imported newsprint under CTH 4801 0010/4801 0090 and stored it in bonded warehouses. The Department alleged that the company, though not itself registered with the Registrar of Newspapers for India...
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Toyota Kirloskar Motors Pvt. Ltd. (“TKML”), an Indian automobile manufacturer, imported various automotive sensors from group companies through different ports and inland container depots.
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The appellant manufactured evaporating air coolers classifiable under sub-heading 8479 60 00 of the First Schedule to the Central Excise Act, 1944.
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The appellant, a registered service-tax assessee providing, inter alia, restaurant services, was audited for the period 2015–16 to 2017–18.
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The appellant imported 26 consignments of polyester knitted fabrics from China and declared the transaction value at USD 1.35 per kg in the Bills of Entry. Upon examination, the goods were found to conform to the decl...
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The appellant, a service-tax-registered company, was found through third-party information received from the Income Tax Department to have earned differential income of ₹1,21,31,141 during FY 2015–16. The Department i...
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The appellant, Shri Hanif K. Thara, proprietor of M/s. Unik Traders, challenged Order-in-Appeal No. 07/2018 dated 9 January 2018 before the Customs, Excise and Service Tax Appellate Tribunal, Chennai
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The appellant, registered for Manpower Recruitment or Supply Agency Service, Maintenance or Repair Service, and Commercial or Industrial Construction Service, challenged Order-in-Original No. 32/2016 (C)(ST), which co...
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M/s Madhya Pradesh Audyogik Kendra Vikas Nigam Ltd. (“MPAKVNL”), a State Government-owned company engaged in developing industrial areas in Madhya Pradesh, leased industrial plots, shops and other premises and collect...
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The appellant challenged Order-in-Appeal C.Cus.II No. 888/2015 dated 03.09.2015 concerning statutory customs dues.
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Hazel Mercantile Ltd. imported approximately 20,110.77 MT of a petroleum product from Oman through vessel MT Tuna, declaring the goods as Naphtha classifiable under CTH 27101229.
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Yaduveer Singh, proprietor of M/s Simen Tech, held service-tax registration but allegedly neither paid service tax nor filed returns.
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M/s. Diamond Publicities Pvt. Ltd. rented hoardings and advertising space to advertising agencies and, in some cases, directly to clients.
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The appellant, a Clinical Research Organisation (“CRO”), provided contract research and clinical trial-management services to pharmaceutical and biotechnology companies, including testing and analysis of newly develop...
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The appellant manufactured and exported Basic Chromium Sulphate, Chromic Acid and Chrome Oxide Green.
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The appellant, engaged in manufacturing electrical transformers and providing taxable services, entered into a contract with AP TRANSCO for laying, jointing, terminating, testing and commissioning underground electric...
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JSW Steel Ltd. exported non-alloy steel slabs under four shipping bills dated between 25 June and 11 July 2008. Although the shipping bills were treated as duty-free in the electronic records, JSW paid export duty at...
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M/s Rungta Mines Ltd. exported iron ore fines through Gangavaram Port under three shipping bills.
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The appellant exported iron ore fines under shipping bills filed before 1 May 2022.
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Reliance Industries Ltd. imported a Mono Ethylene Glycol (MEG) Reclamation Plant in an unassembled condition under ten Bills of Entry between 3 January 2023 and 17 June 2024.
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The appellant imported a “Posalux Machine DLR Measuring Unit,” which was examined by Customs and found to be second-hand goods.
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SEWA, a society registered under the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, organised and trained economically disadvantaged women and facilitated their employment with vario...
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The appellant, a PWD contractor, executed reconstruction, repair, improvement, and maintenance works relating to irrigation canals for the Kerala Government and other departments.
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The appellant executed civil and construction contracts, including construction of BSNL exchange buildings, towers and tower foundations, a Rubber Board building, and a meditation centre for the Marthoma Sabha. The De...
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The Directorate of Revenue Intelligence investigated two containers imported under Bills of Entry dated 18 June 2012 in the names of M/s Mahadev Trading House and M/s Avtar International.
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M/s. Pravin Corporation and M/s. Sangita Distributors, proprietorship concerns, traded in household-cleaning products manufactured by M/s. Glaccay Consumer Care Pvt. Ltd. (“GCC”).
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The appellant received the Order-in-Original dated 27 September 2023 on 4 October 2023.
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The appellant was registered as a service provider under the categories of “clearing and forwarding agency service” and “renting of immovable property service” and had been paying Service Tax and filing ST-3 returns.
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The appellants imported fabrics from China, declaring them as “mulberry silk fabrics” under CTH 5007/5408. Acting on DRI information, seven consignments covered by Bills of Entry dated 30.08.2011 were examined and tes...
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Agni Steel Pvt. Ltd. manufactured sponge iron and availed CENVAT credit under the CENVAT Credit Rules, 2004 (“CCR 2004”). Between June 2011 and September 2015, it availed credit of ₹1,60,20,657 on CVD paid on imported...
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M/s Kaps Advertising, registered for providing advertising agency services under the Finance Act, 1994, was investigated by the Anti-Evasion Branch regarding alleged non-payment of service tax under the reverse charge...
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The Appellant provided operation and maintenance services for high-quality treated drinking-water plants/Nalkoops to Jalkal Vibhag and various Nagar Nigams and Jal Sansthan in Uttar Pradesh during the financial year 2...
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M/s CPS Security Private Limited provided security agency and manpower supply services and was registered under the service-tax regime.
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The three appeals arose from a common investigation concerning imports of areca nuts by M/s SYM Company, M/s Gorgeous Apparels and M/s Vikash Trading. The goods were declared as “Beetle Nut/Supari” and classified unde...
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M/s Bhagwati Traders, a dealer in TMT/CTD bars and cement, was searched by Central Excise officers on 14 February 2013. A diary allegedly containing details of purchases of TMT/CTD bars was seized from the appellant’s...
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The appeal challenged Order-in-Appeal No. 614-ST/APPL/LKO/2023 dated 23 August 2023, by which the Commissioner (Appeals) rejected the appellant’s appeal as time-barred without examining its merits.
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CEAT Limited imported capital goods under six zero-duty EPCG authorisations for manufacture and export of automobile tyres.
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Eaton Industrial Systems Pvt. Ltd. manufactured excisable automotive components and received engineers/employees on deputation from its US group company, Eaton Corporation, under secondment agreements.
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Emerson Process Management (India) Pvt. Ltd. imported raw materials through a Free Trade Warehousing Zone (FTWZ) and transferred them to its DTA manufacturing unit at Pawne, Navi Mumbai, where they were used in manufa...
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M/s M Y Impex, a proprietorship concern holding IEC No. DBAPM9281F, imported 2,85,000 kg of dry dates in ten containers from Dubai, declaring the goods as UAE-origin under CTI 0804 1030.
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Hindustan Petroleum Corporation Ltd. manufactured and cleared petroleum products, including High-Speed Diesel (HSD), Motor Spirit (MS) and Superior Kerosene Oil (SKO), from its Mahul refinery to various depots through...
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During a transit check on 7 October 2003, a tempo belonging to M/s Shriram Processes was intercepted carrying laminated fabrics without duty-paying documents. The goods were seized and tested by the Central Revenue Co...
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The appellant purchased steel angles, channels, flats, MS rods and joists, cut them to size, drilled holes, and used them in erecting electric poles.
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Sarat Chatterjee & Co. Pvt. Ltd. undertook a contract awarded by APGENCO for transporting coal from MCL/Talcher to APGENCO’s power stations through a rail-cum-sea-cum-rail route involving Paradeep and Kakinada Ports....
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M/s HCL Technologies Ltd. was centrally registered for providing various taxable information technology and business-related services and availed CENVAT credit on input services under the CENVAT Credit Rules, 2004.
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M/s Eveready Industries India Ltd. manufactured primary cells and batteries classifiable under Heading 8506 10 00 of the Central Excise Tariff.
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The appellant, a manufacturer of optic-fibre transmission systems, received various services and incurred foreign-currency expenditure in connection with its R&D facility in Denmark.
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The respondent was a Special Economic Zone (SEZ) unit engaged in manufacturing refined sugar. During the relevant period, it received taxable services for authorised operations and paid service tax on those services.
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M/s. Xomox Sanmar Ltd. rendered engineering-related services to M/s. Xomox International GmbH & Co., Germany (“Xomox Germany”), concerning goods manufactured by M/s. Sanmar Foundries Ltd.
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The appellant, a proprietorship/partnership concern, provided works-contract and construction services to government departments, Bharat Coking Coal Limited (“BCCL”) and M/s Siddheevinayak Infravillage Private Limited...
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M/s Sigma Trade Wings, a partnership firm registered for providing advertising agency services, was alleged to have underpaid service tax during 2004–05 to 2009–10 because the receipts disclosed in its balance sheets...
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M/s. Lear Automotive India Pvt. Ltd. received tooling advances of ₹1,42,03,000 from Mahindra & Mahindra Ltd. during 2011–12 to 2015–16.
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The appellant, proprietor of M/s Vishal Associates, held Service Tax Registration No. AIEPB0927DST001.
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M/s. Murugappa Management Services Ltd. was registered with the Service Tax Department.
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