TRMONTHLY TRIBUNAL ARCHIVE
Read 42 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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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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