Motherson Bergstorm Hvac Solutions Pvt ... vs Principal Commissioner, Customs ... on 5 June, 2025
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH- COURT ... Commissioner of Customs, (Import), ICD,
Tuglakabad, New Delhi.)
M/s Motherson Bergstorm Hvac Solutions ....Appellant
Pvt. Ltd.
A-18, Sector-2, Gautam Budh Nagar,
Uttar
Electrical &Hvac P Ltd vs Commissioner Of Customs-Navi Mumbai on 3 March, 2025
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
MUMBAI
WEST ZONAL ... Central Tax, Central Excise &
Service Tax (Appeals), Riagad.]
GC Electrical & HVAC P Ltd
Shop No. 1, BMC Patra Chawl, JB Road, Cotton Green
Commissioner Of Central Excise vs M/S. Hvac Systems (Pvt.) Ltd on 29 February, 2008
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ... Commissioner of Central Excise
Bangalore-III Commissionerate
Bangalore. Appellant
Vs.
M/s. HVAC Systems (Pvt.) Ltd. Respondent
Appearance
Mr. T. C. Raja Dass, Authorised Representative
Elite Hvac Systems vs Pondicherry on 18 March, 2026
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHENNAI
REGIONAL BENCH - COURT NO. III
Service ... Mahatma Gandhi Marg, Nungambakkam,
Chennai - 600 034)
M/s. Elite HVAC Systems ...Appellant
Plot No. 5, First Floor,
Rose Garden, ECR Lawspet,
Puducherry
providing services of backup through DG Sets
and Air conditioning services through HVAC (Heating Ventilation
and Air conditioning) plant, received in respect of leased area ... They are registered with department and are
paying service on electricity and HVAC charges collected from
tenants/ lessees as part of common area maintenance charges
consideration
received towards renting, CAM Charges, HVAC
charges, DG Consumption charges, during the
period from June, 2012 to September, 2015 under
proviso to Section ... consideration received
towards renting, CAM Charges, HVAC Charges, DG Consumption
Charges for the period - June 2012 to September
consideration
received towards renting, CAM Charges, HVAC
charges, DG Consumption charges, during the
period from June, 2012 to September, 2015 under
proviso to Section ... consideration received
towards renting, CAM Charges, HVAC Charges, DG Consumption
Charges for the period - June 2012 to September
providing services of backup through DG Sets
and Air conditioning services through HVAC (Heating Ventilation
and Air conditioning) plant, received in respect of leased area ... They are registered with department and are
paying service on electricity and HVAC charges collected from
tenants/ lessees as part of common area maintenance charges
executed two types of works viz., installation of AC systems
and HVAC works. Further, in respect of installation of AC systems, the
respondents executed ... consist of only low side work/
service contract and in respect of HVAC work, the work order consists of
supply, installation, testing and commissioning
Conditioners.
4. The appellants are manufacturing the following parts :-
Kit for HVAC Unit on cab Assembly HVAC Unit complete
Assembly condenser with RD switch
Assembly ... Hoses (3 nos. supplied individually)
Assembly AC compressor - Assembly AC compressor
HVAC
Kit for HVAC unit on engine - Compressor bracket, Bolts: and Fast Idling
Control
