M/S SPECIAL CABLES PVT. LTD.  VERSUS CENTRAL BOARD OF  INDIRECT TAXES AND CUSTOMS & ORS.

IN THE HIGH COURT OF DELHI  AT NEW DELHI  Judgment delivered on: 31.01.2023 + W.P.(C) 7745/2019   M/S SPECIAL CABLES PVT. LTD.  versus CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS.   Advocates who appeared in this case: For the Petitioner : Dr. G. K. Sarkar with Ms. Malabika Sarkar & Mr. Prashant Srivastava, Advs. For the Respondent : Mr. Sushil Kumar Pandey, & Mr. Kuldeep Singh, Advs. for R1&2. Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Adv. for R3. CORAM HON’BLE MR JUSTICE VIBHU BAKHRU HON’BLE MR JUSTICE AMIT MAHAJAN   JUDGMENT VIBHU BAKHRU, J   The petitioner has filed the present petition being aggrieved by denial of budgetary [...]

Universal Medicap Limited VERSUS Commissioner of Central Excise  & ST, Vadodara 

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 13323 of 2013-DB [Arising out of Order-in-Original/Appeal No PJ-164-VDR-I-2013-14 dated 20.06.2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I]   Universal Medicap Limited VERSUS Commissioner of Central Excise & ST, Vadodara    APPEARANCE : MG Yagnik, Advocate for the Appellant Shri G. Kirupanandan, Assistant Commissioner (AR) (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 08.06.2023 DATE OF DECISION: 19.06.2023   FINAL ORDER NO. 11282/2023 RAMESH NAIR : Brief facts of the case are that appellant are engaged in the [...]

R C Patel VERSUS Commissioner of  Central Excise  & ST, Vadodara   

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 12105 of 2013-DB [Arising out of Order-in-Original/Appeal No 15-STC-DEMAND-COMMR-A-2013 dated 31.03.2013 passed by Commissioner of Central Excise, Customs and Service Tax- VADODARA-I]   R C Patel VERSUS Commissioner of Central Excise & ST, Vadodara      APPEARANCE : Shri Amal Dave, Advocate for the Appellant Shri Vijay G Iyengar, 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 : 03.04.2023 DATE OF DECISION: 14.06.2023   FINAL ORDER NO. 11259/2023 C.L. MAHAR :   The brief facts of [...]

Aegis Limited VERSUS Commissioner  of Central Excise  & ST, Surat-I

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 13528 of 2013-DB [Arising out of Order-in-Original/Appeal No CCEA-SRT-I-SSP-247-2013-14 dated 18.07.2013 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-I (Appeal)]   Aegis Limited VERSUS Commissioner of Central Excise & ST, Surat-I   APPEARANCE : Shri Vishal Agarwal, Advocate for the Appellant Shri G. Kirupanandan, 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 : 05.04.2023 DATE OF DECISION: 09.06.2023   FINAL ORDER NO. A/11222/2023 RAMESH NAIR : The brief facts of [...]

Intercontinental Polymer Pvt Ltd VERSUS C.C.E. & S.T.-Daman

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Excise Appeal No. 13179 of 2013-DB (Arising out of OIO-DMN-EXCUS-000-COM-001-13-14 dated 19/06/2013 passed by Commissioner of Central Excise, Customs and Service Tax-DAMAN( Appeal))   Intercontinental Polymer Pvt Ltd VERSUS C.C.E. & S.T.-Daman APPEARANCE: Shri. Devashish K. Trivedi, Advocate for the Appellant Shri Prakash Kumar Singh, Superintendent (AR) for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR Final Order No. A/ 11209 /2023       RAMESH NAIR DATE OF HEARING: 20.04.2023 DATE OF DECISION: 07.06.2023   [...]

Sepal Ceramic Pvt Ltd VERSUS C.C.E. & S.T.-Rajkot

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH-COURT NO. 3 Excise Appeal No. 13633 of 2013 –DB (Arising out of OIO-80/COMMR/2013 dated 22/07/2013 passed Commissioner of Central Excise, Customs and Service Tax-RAJKOT)   Sepal Ceramic Pvt Ltd VERSUS C.C.E. & S.T.-Rajkot APPEARANCE: Shri P.D. Rachchh, Advocate for the Appellant Shri Prakash Kumar Singh, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L.MAHAR Final Order No. A/ 11214 /2023           RAMESH NAIR DATE OF HEARING: 17.02.2023 DATE OF DECISION:07.06.2023     The issue to be decided before us is that –     (i) whether benefit of concessional [...]

Detox Corporation Pvt Ltd VERSUS C.C.E. &  S.T.-Surat-i

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH-COURT NO. 3 Service Tax Appeal No. 14073 of 2013- DB (Arising out of OIA-SUR-EXCUS-001-APP-339/13-14 dated 12/09/2013 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-I)   Detox Corporation Pvt Ltd VERSUS C.C.E. & S.T.-Surat-i APPEARANCE: Shri Jigar Shah, Advocate for the Appellant Shri G.Kirupanandan, Assistant 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/ 11210 /2023           RAMESH NAIR DATE OF HEARING: 17.02.2023 DATE OF DECISION: 07.06.2023   [...]

Larsen & Toubro Limited VERSUS Commissioner of Central Excise  & ST, Vadodara

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 SERVICE TAX Appeal No. 13774 of 2014-DB   [Arising out of Order-in-Original/Appeal No VAD-EXCUS-002-COM-005-14-15 dated 27.08.2014 passed by Commissioner of Central Excise, Customs and Service Tax- VADODARA-I]   Larsen & Toubro Limited VERSUS Commissioner of Central Excise & ST, Vadodara   WITH   SERVICE TAX Appeal No. 13833 of 2014-DB CROSS Application No.:-ST/CROSS/10204/2015   [Arising out of Order-in-Original/Appeal No VAD-EXCUS-002-COM-005-14-15 dated 27.08.2014 passed by Commissioner of Central [...]

Ranchhoddas Zinabhai Dholakia VERSUS C.C.E. &  S.T.-Bhavnagar

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH-COURT NO. 3 Excise Appeal No. 1018 of 2009- DB (Arising out of OIO-31/BVR/COMMISSIONER/2009 dated 31/03/2009 passed by Commissioner of Central Excise-BHAVNAGAR)   Ranchhoddas Zinabhai Dholakia VERSUS C.C.E. & S.T.-Bhavnagar   WITH   Excise Appeal No. 1019 of 2009- DB (Arising out of OIO-31/BVR/COMMISSIONER/2009 dated 31/03/2009 passed by Commissioner of Central Excise-BHAVNAGAR)   Navinchandra Purushottambhai Dholakia VERSUS C.C.E. & S.T.-Bhavnagar   AND   Excise Appeal No. 1020 of 2009- DB [...]

SUZUKI MOTOR GUJARAT PVT LTD VERSUS C.C.-AHMEDABAD

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOM Appeal No. 10249 of 2022-DB [Arising Out Of OIA-AHD-CUSTM-000-APP-1487-1488-21-22 Dated-01/02/2022 Passed By Commissioner of CUSTOMS-AHMEDABAD)   SUZUKI MOTOR GUJARAT PVT LTD VERSUS C.C.-AHMEDABAD APPEARANCE: Shri. Manish Jain, Advocate for the Appellant Shri. Prabhat K Rameshwaram, Additional Commissioner (AR) for the Respondent   CORAM: HON’BLE MEMBER (TECHNICAL), MR. RAJU HON’BLE MEMBER (JUDICIAL), MR. SOMESH ARORA     FINAL ORDER NO.A / 11149 /2023           Raju DATE OF HEARING:10.05.2023 DATE OF DECISION:10.05.2023     This appeal has been filed by [...]

Messrs Aarvee Denims & Exports  Ltd VERSUS C.S.T.- Service Tax – Ahmedabad

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH – COURT NO. 3 Service Tax Appeal No. 10370 of 2014-SM (Arising out of OIO-AHM-SVTAX-000-COM-061-13-14 dated 10/01/2014 passed by Commissioner of Service Tax-SERVICE TAX – AHMEDABAD)   Messrs Aarvee Denims & Exports Ltd VERSUS C.S.T.-Service Tax – Ahmedabad APPEARANCE: Shri Amal Dave, Advocate for the Appellant Ms. Bina D Jani, Superintendent (AR) for the Respondent   CORAM: HON’BLE MEMBER (TECHNICAL), MR. C.L.MAHAR     Final Order No. A/ 11144 /2023         C.L. MAHAR DATE OF HEARING: 10.05.2023 DATE OF DECISION: 12.05.2023 The brief facts [...]

Decorative Sleeves Pvt Ltd VERSUS  C.C.E. & S.T.-Vadodara-ii 

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL   WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 SERVICE TAX Appeal No. 11138 of 2013-DB   [Arising out of Order-in-Original/Appeal No PJ-436-VDR-II-2012-13 dated 12.02.2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-II] Decorative Sleeves Pvt Ltd VERSUS  C.C.E. & S.T.-Vadodara-ii  APPEARANCE: Shri Dhaval K Shah, Advocate for the Appellant Shri. Kalpesh P Shah, Assistant Commissioner (Authorized Representative) for the Respondent     CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU     FINAL ORDER NO. A/11118 / 2023   RAJU DATE OF HEARING:18.01.2023 DATE OF DECISION: 03.05.2023     This appeal has been filed by M/s. Decorative [...]