Excise Judgements

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, in M/s. Mangalam Cement Limited v. Commissioner of Central Excise & CGST, Udaipur, decided on 1 September 2026, held that the sales tax subsidy received under the Rajasthan Inv

M/s Kandoi Metals Powders Mfg. Co. Pvt. Ltd. vs. Commissioner, CGST & Central Excise, Jaipur-1 CESTAT New Delhi

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside the demand raised against M/s. Sri Selvi Weld Mesh and upheld the classification of specialised weld mesh parts used in poultry battery cages under CETH 84369100.

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore, has allowed CENVAT credit of Rs. 82.40 lakh claimed by M/s. Saravana Alloys Pvt. Ltd. on the basis of a proforma invoice.

The Hon'ble Supreme Court in the case of Kantilal Bhaguji Mohite v. Commissioner, Central Excise and Service Tax-Pune III [Special Leave to Appeal (C) No. (s). 11203/2019 dated February 14, 2024] dismissed the Petitioner's Special Leave Petition ("SL

The CESTAT, Kolkata in the case of M/s. Mahanadi Coalfields Limited v. Commissioner of Central Excise & Service Tax, BBSR [Excise Appeal No. 75329 of 2023 dated October 10, 2023] upheld that the imposition of excise duty applies to the clearance of c

The CESTAT, Kolkata in M/s. The Bank of Nova Scotia v. Commissioner of Customs (Admn. & Airport), [Final Order No. 77289-77292/2023 dated October 5, 2023] held that a new condition, which is not inherent to the exemption notification, cannot be intro

The CESTAT, Ahmedabad in the case of M/s. Emtee Poly Yarn Pvt. Ltd. v. C.C.E. & S.T. VAPI [Excise Appeal No. 11418 of 2014 dated September 11, 2023] allowed the appeal and set aside the demand, holding that the effective NIL rate of Additional Excise

The CESTAT, Chandigarh in the case of M/s. Pearls Buildwell Infrastructure Limited v. Commissioner of Central Excise & Service Tax, Chandigarh - I [Service Tax Appeal No. 1196 of 2011 dated September 19, 2023] set aside the demand confirmed by the Co

The CESTAT, Ahmedabad in M/s.General Motors India P Ltd. [Excise Appeal No. 11124 of 2015-DB dated September 13, 2023] held that, input tax paid for construction service used in relation to modernization, renovation of the existing factory is availab