Custom, Excise & Service Tax Tribunal
Bhavnagar vs Arjun Roadways on 23 October, 2018
In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
Date of
Case No Impugned Order Detail's Impugned Passed By Appellant Respondent
Order Commissioner C.C.E. & ST/478/2010- OIA-52/2010/BVR/KCG/COMMR-A- of Central 24/06/2010 S.T.- Arjun Roadways DB /AHD Excise-
Bhavnagar BHAVNAGAR Commissioner of Central E/311/2011- OIA-SKSS/229-234/DMN/VAPI-I/2010- Excise, C.C.E. & N R Agarwal Ind 09/11/2010 DB 11 Customs and S.T.-Daman Ltd Service Tax-
DAMAN Commissioner of Central E/313/2011- OIA-SKSS/229-234/DMN/VAPI-I/2010- Excise, C.C.E. & N R Agarwal Ind 09/11/2010 DB 11 Customs and S.T.-Daman Ltd Service Tax-
DAMAN Commissioner of Central E/1425/2011- Excise, C.C.E. & Devikrupa OIA-142/2011/COMMR-A-/RBT/RAJ 26/09/2011 DB Customs and S.T.-Rajkot Industries Service Tax-
RAJKOT Commissioner C.S.T.-
of Service
ST /143/ OIA-437/2010/STC/MM/COMMR-A- Service Tax
22/11/2010 Tax-SERVICE Vijay Travels
2011-DB /AHD -
TAX -
Ahmedabad
AHMEDABAD
Commissioner
C.S.T.-
OIA- of Service
ST / 520 / Service Tax Touchstone
129/2011/STC/KANPAZHAKAN/COMMR- 26/05/2011 Tax-SERVICE
2011-DB - Enterprise
A-/AHD TAX -
Ahmedabad
AHMEDABAD
Commissioner
of Central
E/146/2012- Excise, C.C.E. &
OIA-226/2011/COMMR-A-/RBT/RAJ 02/12/2011 Everest Engineers
DB Customs and S.T.-Rajkot
Service Tax-
RAJKOT
Commissioner
of Central
E/147/2012- Excise, C.C.E. &
OIA-223/2011/COMMR-A-/RBT/RAJ 02/12/2011 S D Engineers
DB CUSTOMS S.T.-Rajkot
(Adjudication)-
RAJKOT
Commissioner
of Central
E/167/2012- OIA-213-215/2011/COMMR-A- Excise, C.C.E. & Shine
29/11/2011
DB /RBT/RAJ CUSTOMS S.T.-Rajkot Engineering
(Adjudication)-
RAJKOT
Commissioner
of Central
E/168/2012- OIA-213-215/2011/COMMR-A- Excise, C.C.E. & Chirag Dhirajbhai
29/11/2011
DB /RBT/RAJ CUSTOMS S.T.-Rajkot Patel
(Adjudication)-
RAJKOT
Commissioner
of Central C.C.E.- E/750/2012- OIA-174/2012/AHD-II/CE/AK/COMMR-
14/07/2012 Excise- Ahmedabad- Nirma Limited
DB A-/AHD
AHMEDABAD- ii
II
Commissioner
of Central
Jyoti Cnc
E/770/2012- OIA-436-437/2012/COMMR-A- Excise, C.C.E. &
17/07/2012 Automation Pvt
DB /RBT/RAJ CUSTOMS S.T.-Rajkot
Ltd
(Adjudication)-
RAJKOT
Commissioner
C.C.E. &
ST/100/2012- of Central Dolatkumar Devji
OIA-71/2011/BVR/RBT/COMMR-A-/RAJ 23/11/2011 S.T.-
DB Excise- Jamaria
Bhavnagar
BHAVNAGAR
ST/101/2012- Commissioner C.C.E. & Madhabhai
OIA-78/2011/BVR/RBT/COMMR-A-/RAJ 28/11/2011 DB of Central S.T.- Khimabhai Excise- Bhavnagar Parmar BHAVNAGAR Commissioner C.S.T.-
of Service
ST/215/2012- OIA-8/2012/AHD-I/CE/MM/COMMR-A- Service Tax
31/01/2012 Tax-SERVICE Rajpath Club Ltd
DB /AHD -
TAX -
Ahmedabad
AHMEDABAD
Commissioner
of Central
ST/354/2012- Excise, C.C.E. & Santosh Starch
OIA-184/2012/COMMR-A-/RBT/RAJ 17/04/2012
DB CUSTOMS S.T.-Rajkot Products
(Adjudication)-
RAJKOT
Commissioner
C.C.E. &
ST/515/2012- of Central Bharatsingh
OIA-82/2012/BVR/COMMR-A-/RBT/RAJ 17/08/2012 S.T.-
DB Excise- Bavajiraj Gohil
Bhavnagar
BHAVNAGAR
Commissioner
of Central C.C.E.- E / 11574 / OIA-43-49/2013/AHD- Shivkumar 28/02/2013 Excise- Ahmedabad- 2013-DB II/CE/AK/COMMR-A/AHD Kaluram Heda AHMEDABAD- ii II Commissioner of Central C.C.E.- E / 11575 / OIA-43-49/2013/AHD- Gujarat Cypromet 28/02/2013 Excise- Ahmedabad- 2013-DB II/CE/AK/COMMR-A/AHD Ltd AHMEDABAD- ii II Commissioner of Central C.C.E.- E / 11576 / OIA-43-49/2013/AHD-
28/02/2013 Excise- Ahmedabad- Mihir P Choksi 2013-DB II/CE/AK/COMMR-A/AHD AHMEDABAD- ii II Commissioner of Central C.C.E.- E / 11577 / OIA-43-49/2013/AHD- Shri Kaluram 28/02/2013 Excise- Ahmedabad- 2013-DB II/CE/AK/COMMR-A/AHD Heda AHMEDABAD- ii II Commissioner of Central C.C.E.- E / 11578 / OIA-43-49/2013/AHD- Paramjit Singh 28/02/2013 Excise- Ahmedabad- 2013-DB II/CE/AK/COMMR-A/AHD Kakar AHMEDABAD- ii II Commissioner of Central C.C.E.- E / 11579 / OIA-43-49/2013/AHD- Navratan Lal 28/02/2013 Excise- Ahmedabad- 2013-DB II/CE/AK/COMMR-A/AHD Sharma AHMEDABAD- ii II Commissioner of Central C.C.E.- E/11580/ OIA-43-49/2013/AHD- Navratan Lal 28/02/2013 Excise- Ahmedabad- 2013-DB II/CE/AK/COMMR-A/AHD Sharma AHMEDABAD- ii II Commissioner of Central Eagle Institute OIA-CCEA-SRT-I-SSP-465-2012- Excise, C.C.E. & ST/12530/2013-DB 30/03/2013 Of Education Pvt 13-U-S-35A Customs and S.T.-Surat-i Ltd Service Tax-
SURAT-I Commissioner of Central OIA-CCEA-SRT-I/SSP-466/2012- Excise, C.C.E. & Golden Eagle ST/12531/2013-DB 30/03/2013 13/U/S-35A Customs and S.T.-Surat-i Classes Service Tax-
SURAT-I Commissioner of Central OIA-CCEA-SRT-I/SSP-467/2012- Excise, C.C.E. & Platinum Eagle ST/12532/2013-DB 30/03/2013 13/U/S-35A Customs and S.T.-Surat-i Classes Service Tax-
SURAT-I Commissioner of Central Ganshyambhai OIA-CCEA-SRT-I/SSP-468/2012- Excise, C.C.E. & ST/12533/2013-DB 30/03/2013 Manjibhai 13/U/S-35A Customs and S.T.-Surat-i Lathiya Service Tax-
SURAT-I E/CO/10290/2017 OIA-RAJ-EXCUS-000-APP-077- Commissioner C.C.E. & Shri Hasmukh K 24/11/2016 088-16-17 ( Appeals ) S.T.-Rajkot Viradiya E/10179/2017-DB Commissioner of Central Excise, Customs and Service Tax-
RAJKOT( Appeal) Principle Commissioner Customs, Shri Bharatbhai E/CO/10290/2017 OIA-RAJ-EXCUS-000-APP-077- C.C.E. & 24/11/2016 Excise and Ukabhai E/10184/2017-DB 088-16-17 S.T.-Rajkot Service Tax- Khanpara RAJKOT( Appeal) Commissioner ( Appeals ) Commissioner of Central Shri E/CO/10290/2017 OIA-RAJ-EXCUS-000-APP-077- C.C.E. & 24/11/2016 Excise, Himanshubhai L E/10185/2017-DB 088-16-17 S.T.-Rajkot Customs and Jani Service Tax-
RAJKOT( Appeal) Commissioner ( Appeals ) Commissioner of Central E/CO/10290/2017 OIA-RAJ-EXCUS-000-APP-077- C.C.E. & Shri Manish R 24/11/2016 Excise, E/10186/2017-DB 088-16-17 S.T.-Rajkot Soniminde Customs and Service Tax-
RAJKOT( Appeal) Commissioner ( Appeals ) Commissioner of Central E/CO/10290/2017 OIA-RAJ-EXCUS-000-APP-077- C.C.E. & Jalganga 28/11/2016 Excise, E/10187/2017-DB 088-16-17 S.T.-Rajkot Electricals Customs and Service Tax-
RAJKOT( Appeal) Commissioner ( Appeals ) Commissioner of Central E/CO/10290/2017 OIA-RAJ-EXCUS-000-APP-077- C.C.E. & Shri Sunil 24/11/2016 Excise, E/10188/2017-DB 088-16-17 S.T.-Rajkot Vithalrao Kakade Customs and Service Tax-
RAJKOT( Appeal) Commissioner ( Appeals ) Commissioner of Central E/CO/10290/2017 OIA-RAJ-EXCUS-000-APP-077- C.C.E. & Shri Amit M 24/11/2016 Excise, E/10189/2017-DB 088-16-17 S.T.-Rajkot Virparia Customs and Service Tax-
RAJKOT( Appeal) Commissioner ( Appeals ) Commissioner of Central E/CO/10290/2017 OIA-RAJ-EXCUS-000-APP-077- C.C.E. & Shri Rajendra D 24/11/2016 Excise, E/10190/2017-DB 088-16-17 S.T.-Rajkot Thakkar Customs and Service Tax-
RAJKOT( Appeal) Commissioner C.C.E. & of Central OIO-AHM-EXCUS-003-COM-024- S.T.- Gujarat Ambuja E /10608/ 2017-DB 29/11/2016 Excise-
029-16-17 Ahmedabad- Export Ltd AHMEDABAD-
iii III Commissioner C.C.E. & of Central OIO-AHM-EXCUS-003-COM-024- S.T.- Gujarat Ambuja E /10886/ 2017-DB 29/11/2016 Excise-
029-16-17 Ahmedabad- Export Ltd AHMEDABAD-
iii III Commissioner C.C.E. & of Central OIO-AHM-EXCUS-003-COM-024- S.T.- Gujarat Ambuja E /10887/ 2017-DB 29/11/2016 Excise-
029-16-17 Ahmedabad- Export Ltd AHMEDABAD-
iii III Commissioner ( Appeals ) Commissioner E/CO/10885/2017 OIA-VAD-EXCUS-003-APP-22-17- of Central C.C.E. & Fibre Web India 01/06/2017 E /11806/ 2017-DB 18 Excise, S.T.-Daman Ltd Customs and Service Tax-
VAPI Commissioner ( Appeals ) Commissioner OIA-KCH-EXCUS-000-APP-085- of Central C.C.E.-Kutch Aditya Marine ST/12026/2017-DB 24/03/2017 16-17 Excise, (gandhidham) Limited Customs and Service Tax-
RAJKOT Commissioner ( Appeals ) Commissioner C.C.E. & S.T.-
ST/CO/10211/2018 OIA-AHM-EXCUS-003-APP-071- of Central 27/07/2017 Ahmedabad- Lotus Gardening ST/12068/2017-DB 17-18 Excise, iii Customs and Service Tax-
AHMEDABAD Commissioner ( Appeals ) Commissioner OIA-RAJ-EXCUS-000-APP-200- of Central C.C.E. & S.T.- Silverline Brass E/11164/2018-DB 02/02/2018 201-2017-18 Excise, Rajkot Industries Customs and Service Tax-
AHMEDABAD Commissioner ( Appeals ) Commissioner Shri Bakulbhai OIA-RAJ-EXCUS-000-APP-200- of Central C.C.E. & S.T.- E/11165/2018-DB 02/02/2018 Manilal 201-2017-18 Excise, Rajkot Ghodasara Customs and Service Tax-
AHMEDABAD Commissioner ( Appeals ) Commissioner Parajiya OIA-RAJ-EXCUS-000-APP-205- of Central C.C.E. & S.T.- E/11168/2018-DB 02/02/2018 Engineering 2017-18 Excise, Rajkot Works Customs and Service Tax-
AHMEDABAD Commissioner ( Appeals ) Commissioner C.C.E. & S.T.-
OIA-AHM-EXCUS-003-APP-0269- of Central Zest Packers P E/12001/2018-DB 26/03/2018 Ahmedabad-
17-18 Excise, Ltd
iii
Customs and
Service Tax-
AHMEDABAD
Commissioner
( Appeals )
Commissioner
OIA-RAJ-EXCUS-000-APP-178- of Central C.C.E. & S.T.- Shri Jayesh
ST /11343/2018-DB 16/01/2018
182-2017-18 Excise, Rajkot Valjibhai Hirpara
Customs and
Service Tax-
RAJKOT
Commissioner
( Appeals )
Commissioner
Shri Deven
OIA-RAJ-EXCUS-000-APP-178- of Central C.C.E. & S.T.-
ST /11344/2018-DB 16/01/2018 Jayantilal
182-2017-18 Excise, Rajkot
Hirpara
Customs and
Service Tax-
RAJKOT
Commissioner
( Appeals )
Commissioner
OIA-RAJ-EXCUS-000-APP-178- of Central C.C.E. & S.T.- Shri Rinkalbhai
ST /11345/2018-DB 16/01/2018
182-2017-18 Excise, Rajkot Valjibhai Hirpara
Customs and
Service Tax-
RAJKOT
Commissioner
( Appeals )
Commissioner
Shri Valjibhai
OIA-RAJ-EXCUS-000-APP-178- of Central C.C.E. & S.T.-
ST /11346/2018-DB 16/01/2018 Mohanbhai
182-2017-18 Excise, Rajkot
Hirpara
Customs and
Service Tax-
RAJKOT
Commissioner
( Appeals )
Commissioner
Shri Jayantibhai
OIA-RAJ-EXCUS-000-APP-178- of Central C.C.E. & S.T.-
ST /11347/2018-DB 16/01/2018 Mohanbhai
182-2017-18 Excise, Rajkot
Hirpara
Customs and
Service Tax-
RAJKOT
Represented by:
For Appellant: Shri S.K. Shukla (AR) For Respondent: None CORAM:
HON'BLE SHRI RAMESH NAIR, MEMBER (JUDICIAL) HON'BLE SHRI RAJU, MEMBER (TECHNICAL) Date of Hearing/Decision: 23.10.2018 Final Order No. _A/ 12304-12354___/2018 Per: Ramesh Nair Sh. S.K. Shukla Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue at the outset submits that the Revenue wish to withdraw this appeal in pursuance of Government's litigation policy instruction F.No. 390/Misc/116/2017-JC dated 11.07.2018.
2. Accordingly all the appeals are dismissed as withdrawn.
(Dictated and pronounced in the open court) (Raju) (Ramesh Nair) Member (Technical) Member (Judicial) Seema