CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 10831 of 2017-DB [Arising out of Order-in-Original/Appeal No AHM-EXCUS-003-APP-192-16-17 dated 04.01.2017 passed by Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD-I( Appeal)]   Avaya Global Connect VERSUS Commissioner of Central Excise & ST, Ahmedabad   APPEARANCE : Shri P.P. Jadeja, Consultant for the Appellant Shri Rajesh Nathan, Assistant Commissioner, (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 16.06.2023 DATE OF DECISION: 07.07.2023   FINAL ORDER NO. 11452/2023 RAMESH NAIR : The issue [...]

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3  EXCISE Appeal No. 10974 of 2014-DB [Arising out of Order-in-Original/Appeal No DMN-EXCUS-000-APP-237-238-13-14 dated 03.12.2013 passed by Commissioner of Central Excise, Customs and Service Tax-DAMAN]   J B Chemicals & Pharmaceuticals Limited VERSUS Commissioner of Central Excise & ST, Daman AND EXCISE Appeal No. 13152 of 2014-DB [Arising out of Order-in-Original/Appeal No DMN-EXCUS-000-APP-237-238-13-14 dated 03.12.2013 passed by Commissioner of Central Excise, Customs and Service Tax-DAMAN]   J B Chemicals & Pharmaceuticals Limited VERSUS Commissioner of Central Excise & ST, Daman   [...]

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH-COURT NO. 3 Excise Appeal No. 12174 of 2014 – DB (Arising out of OIO-DMN-EXCUS-000-COM-031-13-14 dated 27/02/2014 passed by Commissioner of Central Excise, Customs and Service Tax-DAMAN) Macleods Pharmaceuticals Ltd VERSUS C.C.E. & S.T.-Daman   WITH     Excise Appeal No. 12175 of 2014 – DB (Arising out of OIO-DMN-EXCUS-000-COM-031-13-14 dated 27/02/2014passed Commissioner of Central Excise, Customs and Service Tax-DAMAN) Vinayak Shirodkar VERSUS [...]

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH-COURT NO. 3 Service Tax Appeal No. 11036 of 2014- DB (Arising out of OIA-AHM-SVTAX-000-APP-260-13-14 dated 04/12/2013 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD)   Dishman Pharmaceuticals & Chemicals Ltd VERSUS C.S.T.-Service Tax – Ahmedabad   APPEARANCE: Shri, R. Subramanya, Advocate appeared for the Appellant Shri Tara Prakash, Deputy Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L.MAHAR   Final Order No. 11449/2023 DATE OF HEARING: 14.06.2023 DATE OF DECISION: 06.07.2023   RAMESH NAIR   The issue involved [...]

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Excise Appeal No. 10049 of 2017-DB (Arising out of OIO-BHR-EXCUS-000-COM-80-2016-17 dated 30/09/2016 passed by Principle Commissioner Customs, Excise and Service Tax-Bharuch)   PGP GLASS PRIVATE LIMITED VERSUS C.C.E-Bharuch   WITH   Excise Appeal No. 10655 of 2019- PGP GLASS PRIVATE LIMITED Excise Appeal No. 12101 of 2019 – PGP GLASS PRIVATE LIMITED   APPEARANCE: Shri S.S Gupta & Shri Mehul Jiwani, Chartered Accountant for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) for the Respondent   CORAM: HON’BLE MEMBER (TECHNICAL), MR. RAMESH NAIR HON’BLE [...]

Customs, Excise & Service Tax Appellate  Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH-COURT NO. 3 Excise Appeal No. 11242 of 2014 – SM (Arising out of OIO-AHM-CEX-003-COMMR-042-13 dated 05/12/2013 passed by Commissioner of Central Excise-AHMEDABAD-III)   Goodluck Empire VERSUS C.C.E. & S.T.-Ahmedabad-iii   WITH   Excise Appeal No. 11243 of 2014 – SM (Arising out of OIO-AHM-CEX-003-COMMR-042-13 dated 05/12/2013 passed Commissioner of Central Excise-AHMEDABAD-III)   Jenil Empire VERSUS C.C.E. & S.T.-Ahmedabad-iii APPEARANCE: Shri Sarju Mehta, Chartered [...]

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 11851 of 2016-DB [Arising out of Order-in-Original/Appeal No BHR-EXCUS-000-COM-032-16-17 dated 13.07.2016 passed by Commissioner of Central Excise and Service Tax-Bharuch]   Anjani Excavation Operation VERSUS Commissioner of Central Excise & ST, Bharuch   APPEARANCE : Shri Nimish S Desai, Advocate for the Appellant Shri Kalpesh P Shah, Asst. Commissioner (AR) for the Respondent   CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 14.03.2023 DATE OF DECISION: 05.07.2023   FINAL ORDER NO. 11444/2023 RAMESH NAIR : The brief facts of the [...]

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No. 12268 of 2013- DB (Arising out of OIO-20-22/MP/VAPI/2013 dated 30/03/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VAPI) C.C.E. & S.T.-Vapi VERSUS Stonemann Marble Industries   WITH   ExciseAppeal  12308 of 2013 (Stonemann Royale Ltd Formerly Ms Stonemann Marble Industries) ExciseAppeal  12309 of 2013 (Sushant Mukhopadhyay) ExciseAppeal  12310 of 2013 (Sameer Gulabchand Shah)     APPEARANCE: Shri, Anand Nainawati, Advocate for the Appellant Shri, Tara Prakash, Deputy Commissioner (AR) for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C L MAHAR     Final Order No. A/11408-11411/2023 [...]

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH-COURT NO. 3 Service Tax Appeal No. 11308 of 2014 – DB (Arising out of OIO-SUR-EXCUS-001-COM-24-13-14 dated 11/12/2013 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-I) Shiva Industrial Security Agency Pvt Ltd VERSUS C.C.E. & S.T.-Surat-i APPEARANCE: Shri Anish Goyal, Chartered Accountant for the Appellant Shri P. Ganesan, Superintended (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C L MAHAR Final Order No. A/11395/2023           RAMESH NAIR DATE OF HEARING: 21.03.2023 DATE OF DECISION: 28.06.2023   [...]