Compendium of Judicial Pronouncements (Relevant under GST Regime)

Judicial Pronouncements

(Relevant under GST Regime)

2018

Dr. Sanjiv Agarwal,

M.Com, FCA, FCS, ACIS (UK)

Assisted by

Ankita Agar wal BBA, LLB (Hons), Advocate

HIGHLIGHTS • • • • • •

Judicial interpretation of tax laws Cases focused on indirect taxes and provisions relevant for Goods & Services Tax (GST) Unique digest of over 3600 Judicial Pronouncements Covered under 30 Chapters for better comprehension & understanding Case laws arranged chronologically alongwith alphabetical index Gist of relevant statutory provisions of GST laws at beginning of each Chapter

Bloomsbury India Professional

Compendium of

Contents at a glance About the author. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ix Table of contents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xv Table of cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xxv Abbreviations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . cxxxvii Generally used legal maxims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . cxliii Chapter 1

Concept of Taxation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Chapter 2

Taxation of Sale, Service and Deemed Sales. . . . . . . . . . . . . . . . . . . . 19

Chapter 3

Goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

Chapter 4

Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53

Chapter 5

Meaning of terms used in tax law . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83

Chapter 6

Basic Principles of Interpretation. . . . . . . . . . . . . . . . . . . . . . . . . . . . 139

Chapter 7

Interpretation Principles for Adjudication. . . . . . . . . . . . . . . . . . . . . 215

Chapter 8

Interpretation of Notifications and Circulars. . . . . . . . . . . . . . . . . . . 277

Chapter 9

Threshold Exemption. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 307

Chapter 10

Charge of Levy of Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317

Chapter 11

Place of Supply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329

Chapter 12

Classification and Composite Supplies. . . . . . . . . . . . . . . . . . . . . . . 339

Chapter 13

Principles of Valuation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 359

Chapter 14

Payment of Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 445

Chapter 15

Exemptions & Abatements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 465

Chapter 16

Payment under Reverse Charge Mechanism. . . . . . . . . . . . . . . . . . . 493

Chapter 17

Show Cause Notice (SCN). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 503

Chapter 18

Adjudication and Assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 527

Chapter 19

Recovery of Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587

Chapter 20

Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 609

Chapter 21

Accounts and Records. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 661

Chapter 22

Audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 665

Chapter 23

Revision and Appeals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 673 xiii

Compendium of Judicial Pronouncements

Chapter 24

Pre-deposit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 775

Chapter 25

Interest and Penal Provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 803

Chapter 26

Punishments, Arrest and Compounding. . . . . . . . . . . . . . . . . . . . . . . 847

Chapter 27

Search and Seizure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 871

Chapter 28

Export, Import and Special Economic Zones . . . . . . . . . . . . . . . . . . 891

Chapter 29

Input Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 919

Chapter 30

Judicial Pronouncements in GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . 985

xiv

Table of contents About the author. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v Preface  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ix Contents at a glance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xiii Table of cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xxv Abbreviations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . cxxxvii Generally used legal maxims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . cxliii Chapter 1 Concept of Taxation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1.1.1 Power of Government to Levy Taxes . . . . . . . . . . . . . . . . . . . . . . . . . 1 1.1.2 Major Indirect Taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1.1.3 Legal Frame-work. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1.1.4 Taxonomy of GST Statutes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1.1.4.1 CGST Law. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1.1.4.2 IGST Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1.1.4.3 UTGST Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1.1.4.4 SGST Laws. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Chapter 2 Taxation of Sale, Service and Deemed Sales. . . . . . . . . . . . . . . . . . 19 2.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 2.1.1 Sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 2.1.2 Sale and Supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 2.1.3 Service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 2.1.4 Deemed Sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 2.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 2.2.1 Sale v. Service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 2.2.2 Deemed Sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Chapter 3 Goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 3.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 3.1.1 Meaning of Goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 3.1.2 Definition of Goods under GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 3.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 3.2.1 Interpretation of Goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 3.2.2 Excisable Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Chapter 4 Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 4.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 xv

Compendium of Judicial Pronouncements

4.1.1 Meaning of Service in pre GST regime. . . . . . . . . . . . . . . . . . . . . . . 53 4.1.2 Meaning of Service in GST regime. . . . . . . . . . . . . . . . . . . . . . . . . . 54 4.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 4.2.1 Meaning of Service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 4.2.2 Interpretation of Service for purpose of tax. . . . . . . . . . . . . . . . . . . . 56 Chapter 5 Meaning of terms used in tax law. . . . . . . . . . . . . . . . . . . . . . . . . . . 83 5.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 5.1.1 Interpretation of Undefined Terms and Phrases. . . . . . . . . . . . . . . . . 83 5.1.2 Interpretation of Specific Terms Defined. . . . . . . . . . . . . . . . . . . . . . 84 5.1.2.1 Actionable claim [Section 2(1) ]. . . . . . . . . . . . . . . . . . . 84 5.1.2.2 Business [Section 2(17)]. . . . . . . . . . . . . . . . . . . . . . . . . 84 5.1.2.3 Government [Section 2(53)]. . . . . . . . . . . . . . . . . . . . . . 85 5.1.2.4 Notification [Section 2(80)]. . . . . . . . . . . . . . . . . . . . . . . 85 5.1.2.5 Person [Section 2(84)]. . . . . . . . . . . . . . . . . . . . . . . . . . . 85 5.1.2.6 Services [Section 2(102)] . . . . . . . . . . . . . . . . . . . . . . . . 86 5.1.2.7 Special Economic Zone [Section 3(19, 20) of IGST Act)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 5.1.2.8 Taxable Person (assessee) [Section 2(107)] . . . . . . . . . . 87 5.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 5.2.1 Interpretation of Undefined Terms and Phrases. . . . . . . . . . . . . . . . . 87 5.2.1.1 Any . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 5.2.1.2 Client. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 5.2.1.3 Commercial Concern/Business. . . . . . . . . . . . . . . . . . . . 87 5.2.1.4 And / Or. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 5.2.1.5 Establishment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 5.2.1.6 Namely. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 5.2.1.7 Includes / Including /Means . . . . . . . . . . . . . . . . . . . . . . 92 5.2.1.8 Such as. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106 5.2.1.9 Shall / May. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 5.2.1.10 On Behalf of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 5.2.1.11 In Any Manner. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 5.2.1.12 In respect of. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 5.2.1.13 In Relation to. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 5.2.1.14 In Connection With. . . . . . . . . . . . . . . . . . . . . . . . . . . . 118 5.2.1.15 Engaged. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118 5.2.1.16 Profession/Professional. . . . . . . . . . . . . . . . . . . . . . . . . 119 5.2.1.17 Levy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121 5.2.1.18 Rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 5.2.2 Interpretation of Specific Terms Defined. . . . . . . . . . . . . . . . . . . . . 124 5.2.2.1 Actionable claim [Section 2(1)] . . . . . . . . . . . . . . . . . . 124 xvi

Table of contents

5.2.2.2 5.2.2.3 5.2.2.4 5.2.2.5 5.2.2.6 5.2.2.7 5.2.2.8

Business [Section 2(17)]. . . . . . . . . . . . . . . . . . . . . . . . 127 Government [Section 2(53)]. . . . . . . . . . . . . . . . . . . . . 129 Notification [Section 2(80)]. . . . . . . . . . . . . . . . . . . . . . 129 Person [Section 2(84)]. . . . . . . . . . . . . . . . . . . . . . . . . . 131 Services [Section 2(102)] . . . . . . . . . . . . . . . . . . . . . . . 131 Special Economic Zone [Section 3(19, 20) of IGST Act)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 Taxable person (Assessee) [Section 2(107)]. . . . . . . . . 137

Chapter 6 Basic Principles of Interpretation. . . . . . . . . . . . . . . . . . . . . . . . . . 139 6.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139 6.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141 6.2.1 Interpretation Principles/Concept of Taxation. . . . . . . . . . . . . . . . . 141 6.2.2 Interpretation of Taxing Statutes. . . . . . . . . . . . . . . . . . . . . . . . . . . 150 6.2.3 Strict Interpretation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177 6.2.3.1 Taxation considerations stem from administrative experience . . . . . . . . . . . . . . . . . . . . . . . 177 6.2.3.2 Equitable considerations are entirely out of place while interpreting tax law. . . . . . . . . . . . . . . . . . . 178 Construction preserving workability and 6.2.3.3 efficacy should be referred . . . . . . . . . . . . . . . . . . . . . . 179 6.2.3.4 Other Pronouncements . . . . . . . . . . . . . . . . . . . . . . . . . 182 6.2.4 Pari materia Statutes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186 6.2.5 Delegated Legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188 6.2.6 Legislative Intention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190 6.2.7 Res Judicata. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194 6.2.8 Purposive Interpretation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196 6.2.9 Aspect Theory. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198 6.2.10 Ejusdem Generic Rule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202 6.2.11 Rule of Reading Down . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204 6.2.12 Doctrine of Legitimate Expectation. . . . . . . . . . . . . . . . . . . . . . . . . 205 6.2.13 Doctrine of Noscitur A Sociis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206 6.2.14 Substance over Form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207 6.2.15 Proviso. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213 Chapter 7 Interpretation Principles for Adjudication. . . . . . . . . . . . . . . . . . 215 7.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215 7.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216 7.2.1 Judicial Discipline. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216 7.2.2 Precedents/Binding Precedents. . . . . . . . . . . . . . . . . . . . . . . . . . . . 221 7.2.3 Natural Justice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245 7.2.4 Reasoned Orders/Speaking/Non-Speaking Orders. . . . . . . . . . . . . 263 xvii

Compendium of Judicial Pronouncements

Chapter 8 Interpretation of Notifications and Circulars. . . . . . . . . . . . . . . . 277 8.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 277 8.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 278 8.2.1 Board Clarifications/Circulars/Instructions. . . . . . . . . . . . . . . . . . . 278 8.2.2 Exemptions/Abatement of Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . 288 8.2.3 Explanatory Act/Explanation/Retrospective or Prospective Effect. . . 297 8.2.4 Notification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303 Chapter 9 Threshold Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 307 9.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 307 9.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 308 9.2.1 Ascertaining Limit of Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . 309 9.2.2 Exemption to co-owners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 312 9.2.3 Franchise/Brands Excluded. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 314 Chapter 10 Charge of Levy of Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317 10.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317 10.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 319 Chapter 11 Place of Supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329 11.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329 11.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 334 Chapter 12 Classification and Composite Supplies. . . . . . . . . . . . . . . . . . . . . . 339 12.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 339 12.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 343 12.2.1 Classification of Taxable Services. . . . . . . . . . . . . . . . . . . . . . . . . . 343 12.2.2 Bundled Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 355 Chapter 13 Principles of Valuation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 359 13.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 359 13.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 361 13.2.1 Reimbursement of Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 361 13.2.2 Cum-Tax Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 384 13.2.3 Valuation of Free Supply of Services (Services without Consideration). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393 13.2.4 Valuation of Free Supply of Material/Cost of Goods . . . . . . . . . . . 398 13.2.5 Deposit/Security Deposit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 410 13.2.6 Subsidy/Grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 412 13.2.7 Consideration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414 13.2.8 Discount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 428 13.2.9 Book Adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 429 13.2.10 Valuation for Service Tax and Taxes/TDS. . . . . . . . . . . . . . . . . . . . 429 xviii

Table of contents

13.2.11 Other Pronouncements on Valuation. . . . . . . . . . . . . . . . . . . . . . . . 435 Chapter 14 Payment of Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 445 14.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 445 14.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 448 14.2.1 Payment of Service Tax Twice . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450 14.2.2 Adjustment/Self –Adjustment of Tax paid . . . . . . . . . . . . . . . . . . . 452 14.2.3 Date of payment of Service Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . 459 14.2.4 Payment of Tax in Designated Banks . . . . . . . . . . . . . . . . . . . . . . . 460 14.2.5 Accounting Codes for Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . 460 14.2.6 Consequences of Non-payment/Delay in Payment. . . . . . . . . . . . . 463 14.2.7 Education Cess. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 464 Chapter 15 Exemptions & Abatements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 465 15.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 465 15.2.1 Exemption(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 465 15.2.2 Abatement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 466 15.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 467 15.2.1 Exemption Notifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 467 15.2.2 Retrospective Exemptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 475 15.2.3 Abatement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 475 15.2.4 Sale of Goods/Exemption under Notification No. 12/2003ST dated 20/06/2003. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 478 15.2.5 Exemption under Notification No. 1/2006-ST dated 1032006 . . . . 486 Chapter 16 Payment under Reverse Charge Mechanism . . . . . . . . . . . . . . . . 493 16.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 493 16.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 495 Chapter 17 Show Cause Notice (SCN). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 503 17.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 503 17.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 504 17.2.1 Show Cause Notices – General. . . . . . . . . . . . . . . . . . . . . . . . . . . . 504 17.2.2 Second/Subsequent SCN. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 523 17.2.3 Other Pronouncements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 525 Chapter 18 Adjudication and Assessment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 527 18.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 527 18.1.1 Adjudication . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 527 18.1.2 Assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 533 18.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 537 18.2.1 Adjudication . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 537 18.2.1.1 Adjudication/Power to adjudicate. . . . . . . . . . . . . . . . . 537 xix

Compendium of Judicial Pronouncements

18.2.1.2 Service of Show cause notice /Orders. . . . . . . . . . . . . . 551 18.2.1.3 Summons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 553 18.2.2 Assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 554 18.2.2.1 Assessment – General. . . . . . . . . . . . . . . . . . . . . . . . . . 554 18.2.2.2 Provisional Assessment. . . . . . . . . . . . . . . . . . . . . . . . . 556 18.2.2.3 Best Judgment Assessment. . . . . . . . . . . . . . . . . . . . . . 557 18.2.2.4 Suppression/Limitation/Time bar Issues. . . . . . . . . . . . 560 Chapter 19 Recovery of Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587 19.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587 19.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 594 19.2.1 Statutory Provisions (including Circular No. 967/01/2013CX dated 1-1-2013). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 594 Chapter 20 Refunds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 609 20.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 609 20.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 615 20.2.1 Who can File Refund Claim . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 615 20.2.2 Relevant Date/Limitation/Time bar. . . . . . . . . . . . . . . . . . . . . . . . . 616 20.2.3 Unjust Enrichment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 623 20.2.4 Rejection of Refund Claim . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 636 20.2.5 Requirement of Show cause notice for Rejection of Refund Claim.638 20.2.6 Interest on Delayed Refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 639 20.2.7 Refund of Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 646 20.2.8 Refund of Service Tax Wrongly Paid/Double Payment . . . . . . . . . 647 20.2.9 Consumer Welfare Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 649 20.2.10 Other Pronouncements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 651 Chapter 21 Accounts and Records. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 661 21.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 661 21.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 663 21.2.1 Accounts and Records. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 663 Chapter 22 Audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 665 22.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 665 22.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 668 22.2.1 Statutory Provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 668 22.2.2 CAG Audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 671 22.2.3 Other Pronouncements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 671 Chapter 23 Revision and Appeals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 673 23.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 673 23.1.1 Gist of Appeal Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 674 xx

Table of contents

23.1.1.1 Appeal to Appellate Authority. . . . . . . . . . . . . . . . . . . . 674 23.1.1.2 Revision by Commissioner. . . . . . . . . . . . . . . . . . . . . . 675 23.1.1.3 Appeal to Appellate Tribunal. . . . . . . . . . . . . . . . . . . . . 675 23.1.1.4 Appeals to High Court and Supreme Court. . . . . . . . . . 675 23.1.2 Text of Statutory Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 676 23.1.3 Statutory Provisions Pre-GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 692 23.1.3.1 Central Excise Act, 1944. . . . . . . . . . . . . . . . . . . . . . . . 692 23.1.3.2 Finance Act, 1994 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 693 23.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 693 23.2.1 Revision. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 693 23.2.2 Appeals-General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 694 23.2.3 Appeals to Commissioner (Appeals). . . . . . . . . . . . . . . . . . . . . . . . 699 23.2.4 Condonation of delay – Commissioner. . . . . . . . . . . . . . . . . . . . . . 703 23.2.5 Commissioner’s remand powers. . . . . . . . . . . . . . . . . . . . . . . . . . . 713 23.2.6 Appeals before CESTAT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 714 23.2.7 Remand by CESTAT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 723 23.2.8 Reasoned orders/speaking orders . . . . . . . . . . . . . . . . . . . . . . . . . . 727 23.2.9 Condonation of delay – CESTAT . . . . . . . . . . . . . . . . . . . . . . . . . . 730 23.2.10 Reference to larger bench . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 749 23.2.11 Appeal before High Court/Supreme Court . . . . . . . . . . . . . . . . . . . 754 23.2.12 Monetary limits for filing appeals by Department. . . . . . . . . . . . . . 765 23.2.13 Restoration of appeals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 766 23.2.14 New plea/grounds in appeals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 769 23.2.15 Adjournments at Cestat. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 771 23.2.16 Service of orders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 772 Chapter 24 Pre-deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 775 24.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 775 24.1.1 Text of Statutory Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 775 24.1.1.1 Under GST Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 775 24.1.1.2 Under Pre-GST Law. . . . . . . . . . . . . . . . . . . . . . . . . . . 776 24.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 776 24.2.1 Principles of dealing with Pre-deposit Cases. . . . . . . . . . . . . . . . . . 776 24.2.2 Hearing of Stay Applications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 782 24.2.3 Disposal of Pre-deposit Application . . . . . . . . . . . . . . . . . . . . . . . . 785 24.2.4 Time Period of Stay Granted. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 788 24.2.5 Vacation/Extension of Stay. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 790 24.2.6 Mandatory Pre-deposit (w.e.f. 6.8.2014). . . . . . . . . . . . . . . . . . . . . 793 24.2.7 Pre-deposit of Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 797 24.2.8 Refund of Pre-deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 797 24.2.9 Interest on Delayed Refund of Pre-deposit. . . . . . . . . . . . . . . . . . . 799 xxi

Compendium of Judicial Pronouncements

24.2.10 Other Judicial Pronouncements. . . . . . . . . . . . . . . . . . . . . . . . . . . . 799 Chapter 25 Interest and Penal Provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 803 25.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 803 25.1.1 Text of Statutory Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 804 25.1.1.1 Under GST Law. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 804 25.1.1.2 Under Pre-GST Law. . . . . . . . . . . . . . . . . . . . . . . . . . . 815 25.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 815 25.2.1 Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 815 25.2.2 Liberal view on interest taken by Tribunal . . . . . . . . . . . . . . . . . . . 821 25.2.3 Stricter view on interest taken by Tribunal. . . . . . . . . . . . . . . . . . . 822 25.2.4 Interest on differential tax/duty. . . . . . . . . . . . . . . . . . . . . . . . . . . . 824 25.2.5 Overview of penal provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 825 25.2.6 Penalty for short/non-payment (Section 76 of Finance Act, 1994). 827 25.2.7 Penalty for suppression etc (Section 78 of Finance Act, 1994). . . . 828 25.2.8 Penalty under both sections 76 and 78 . . . . . . . . . . . . . . . . . . . . . . 833 25.2.9 Both penalties under sections 76 and 78 not justified. . . . . . . . . . . 834 25.2.10 Both penalties under sections 76 and 78 justified. . . . . . . . . . . . . . 836 25.2.11 Personal penalty for offences by director etc. of company. . . . . . . 837 25.2.12 Personal penalty on partners/proprietors. . . . . . . . . . . . . . . . . . . . . 839 25.2.13 No penalty if reasonable cause exists . . . . . . . . . . . . . . . . . . . . . . . 840 25.2.14 Penalty when tax paid before issuance of show cause notice. . . . . 845 25.2.15 Other Pronouncements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 845 Chapter 26 Punishments, Arrest and Compounding. . . . . . . . . . . . . . . . . . . . 847 26.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 847 26.1.1 Text of Statutory Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 847 26.1.1.1 Under GST Law. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 847 26.1.1.2 Under Pre-GST Regime. . . . . . . . . . . . . . . . . . . . . . . . . 853 26.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 854 26.2.1 Prosecution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 854 26.2.2 Offences. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 860 26.2.3 Bailable Offences. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 862 26.2.4 Arrest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 863 26.2.5 Meaning of Convict, Convicted and Conviction. . . . . . . . . . . . . . . 867 26.2.6 Compounding of Offences. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 868 Chapter 27 Search and Seizure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 871 27.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 871 27.1.1 Text of Statutory Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 872 27.1.1.1 Under GST Laws. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 872 27.1.1.2 Prior to GST (before 1.7.2017). . . . . . . . . . . . . . . . . . . 875 xxii

Table of contents

27.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 875 27.2.1 Power to Search and Seize. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 875 27.2.2 Concept of ‘Reason to Believe’. . . . . . . . . . . . . . . . . . . . . . . . . . . . 877 27.2.3 Search . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 883 27.2.4 Seizure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 885 Chapter 28 Export, Import and Special Economic Zones. . . . . . . . . . . . . . . . 891 28.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 891 28.1.1 Text of Statutory Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 893 28.1.1.1 Under GST Laws. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 893 28.1.1.2 Under Pre-GST Regime. . . . . . . . . . . . . . . . . . . . . . . . . 895 28.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 895 28.2.1 Export of Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 895 28.2.2 Export Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 901 28.2.3 Refund/Rebate for Exports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 903 28.2.4 Exemption under Notifications to Exporters. . . . . . . . . . . . . . . . . . 906 28.2.5 Rejection of Refund Claim . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 907 28.2.6 Imports and Territorial Jurisdiction. . . . . . . . . . . . . . . . . . . . . . . . . 907 28.2.7 Taxable Services provided from outside India and received in India (Import of Services). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 908 28.2.8 Admissibility of Cenvat credit on Payment of Tax under Reverse Charge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 909 28.2.9 Special Economic Zones (SEZ). . . . . . . . . . . . . . . . . . . . . . . . . . . . 911 Chapter 29 Input Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 919 29.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 919 29.1.1 Text of Statutory Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 920 29.1.1.1 Under GST Law. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 920 29.1.1.2 Under Pre-GST Regime. . . . . . . . . . . . . . . . . . . . . . . . . 929 29.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 930 29.2.1 General. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 930 29.2.2 Capital Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 934 29.2.3 Inputs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 935 29.2.4 Input Service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 937 29.2.5 Input Service Distributor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 947 29.2.6 Place of Removal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 949 29.2.7 Availment of Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 951 29.2.8 Refund of Accumulated Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 955 29.2.9 Exempted Services (Including Trading) . . . . . . . . . . . . . . . . . . . . . 958 29.2.10 Input Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 959 29.2.11 Manner of Distribution of Credit by Input Service Distributor. . . . 960 29.2.12 Documents eligible for taking Credit/Issuance of Invoice . . . . . . . 960 xxiii

Compendium of Judicial Pronouncements

29.2.13 Credit on Capital Goods/Depreciation and Credit/Capital Goods vis-a-vis Inputs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 967 29.2.14 Change of Classification at Receiver’s End. . . . . . . . . . . . . . . . . . . 970 29.2.15 Transfer of Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 974 29.2.16 Interest on Wrong Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 976 29.2.17 Confiscation and Penalty. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 980 29.2.18 Utilization of Excise Duty for Payment of Education Cess . . . . . . 983 Chapter 30 Judicial Pronouncements in GST. . . . . . . . . . . . . . . . . . . . . . . . . . 985 30.1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 985 30.1.1 Legislative Framework . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 985 30.1.2 Abolition of existing Cesses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 986 30.1.3 List of Judicial Pronouncements on GST . . . . . . . . . . . . . . . . . . . . 987 30.2 Cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 991

xxiv

Table of cases 3 Guys v. Commissioner of Central Excise, Haldia (2016) 42 STR 443 (Cestat, Kolkata). . . . . . 391 A Plus Projects & Technology Pvt. Ltd. v. Union of India (2015) 323 ELT 125 (Bombay). . . 781, 785 A& M Design & Print production (2017) 4 GSTL 444; 10 TMI 253 (Delhi). . . . . . . . . . . . . . . . 994 A& M Design & Print Production v. Union of India & Ors. (2017) 4 GSTL 444 : 10 TMI 253 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 989 A. V. Fernandez (1957) SCR 837. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .151 A.C.C. Ltd. v. CCE, Chandigarh (2010) 256 ELT 148 (Cestat, New Delhi). . . . . . . . . . . . . . . . . 785 A.C.L. Education Centre (P.) Ltd. v. Union of India (2014) 42 taxmann.com 344/43 GST 687 (All.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 669 A.L. Jalaludeen v. Dy. Director of Enforcement Directorate, Chennai (2010) 261 ELT 84 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265 A.L.R.K Interiors Pvt. Ltd v. CST, Chennai (2013) 31 STR 76 (Cestat, Chennai). . . . . . . . . . . . 322 A.N. Roy v. Suresh Sham Singh (2007) 10 SCC 528. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145 A.P. Paper Mills Ltd. v. Commissioner (2014) 306 ELT 344 (AP). . . . . . . . . . . . . . . . . . . . . . . . . 629 A.P. Steel Re-Rolling Mill Ltd. v. State of Kerala (2007) 2 SCC 725. . . . . . . . . . . . . . . . . . 297, 470 A.S. Enterprises v. Commissioner of Customs, Chennai (2016) 337 ELT 321 (Madras) . . . . . . . 888 A.T.E. Enterprises Pvt. Ltd v. CST Mumbai (2015) 38 STR 81 (Cestat, Mumbai). . . . . . . . . . . . 899 AAR AAY Products Pvt. Ltd. v. CCE, Delhi (2003) 157 ELT 40 (Cestat, Delhi). . . . . . . . . . . . . 975 Aarkay Traders v. CCE, Allahabad (2013) 38 STT 631; (2013) 30 taxmann. com 397 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 540 Aarti Industries Ltd. v. Union of India (2014) 305 ELT 196 (Bombay). . . . . . . . . . . . . . . . . . . . . 232 Aaryan Mines and Minerals Corpn. v. CCE, Rajkot (2013) 30 STR 78; 30 taxmann.com 104 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 639 Aashita International Ltd. v. Commissioner of Service Tax, Ahmedabad (2015) 38 S.T.R. 246 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370, 378 Abdul Mazid Rehmatwala v. Commissioner (2009) 239 ELT 271 (Cestat). . . . . . . . . . . . . . 831, 832 Abdul Rajah Haaji Muhammad v. Union of India (1986) 25 ELT 305; (1989) taxmann.com 455 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 883 Abdulla Gani v. Union of India (2013) 298 ELT 221 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . 799 Abdullabhai Abdul Kadar v. Union of India (2013) 294 ELT 549; (2013) 40 taxmann.com 499; (2014) 43 GST 60 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 599 Abhijit Trading Company v. CCE, Pune-III (2017) 47 STR 258 (Cestat, Mumbai). . . . . . . . . . . 585 Abhishek Agarwalla v. CC (2017) 51 STR 367(Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 554 Abhishek Fashion Pvt. Ltd. v. Union of India (2006) 202 ELT 762 (Gujarat). . . . . . . . . . . . . . . . 646 Abirami Associate v. CCE, Pondicherry (2009) 14 STR 801; (2009) 19 STT 295 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 386 Abirani Retreading Co. v. CCE, Salem (2009) 13 STR 679 (Cestat, Chennai). . . . . . . . . . . . . . . 479 Abraham Pothen v. CCE & ST, Cochin (2015) 39 STR 676 (Cestat, Bangalore). . . . . . . . . . . . . 648 ABT Kumar & Company v. CCE & ST, Jamshedpur (2015) 39 STR 850 (Cestat, Kolkata). . . . 746 Academy of Maritime Education & Training Trust v. CST, Chennai (2014) 48 taxmann.com 272; 47 GST 430; 36 STR 1216 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 542 ACC Ltd. v. State of Karnataka (2012) 52 VST 129 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . 489 ACC v. Anam Electrical Mfg. Co. (1997) 90 ELT 260 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 616 ACC v. Rasiklal Chimanlal Shah (1995) 77 ELT 835 (Cestat, Calcutta-DB) . . . . . . . . . . . . . . . . 879

xxv

Compendium of Judicial Pronouncements ACCRA PAC (I) P. Ltd. V. Government of Gujarat Home Department (2016) 342 ELT 557 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 638 ACCT v. Shukla & Brothers (2010) 254 ELT 6 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 538 ACL Education Centre Pvt. Ltd. v. Union of India (2014) 43 GST 687; (2014) 33 STR 609; 42 taxmann.com 344 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 668 Acquire Services Pvt. Ltd. v. CST, Delhi (2014) 36 STR 1148 (Cestat, New Delhi) . . . . . . . . . . 898 Active Construction Co. v. CCE & ST, Jamshedpur (2013) 30 STR 73; (2013) 42 GST 374; (2013) 35 taxmann.com 360 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . 830 Actor Prepares v. CST, Mumbai (2014) 33 STR 546 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . 252 Acumen Capital Market (India) Ltd. v. CCE, CUS & ST, Cochin (2015) 39 STR 815 (Kerala). . . . . 745 AD Vision v. CST, Ahmedabad (2011) 21 STR 455 (Cestat). . . . . . . . . . . . . . . . . . . . . . . . . 820, 827 Adani Power Ltd v. Commissioner (2016) 44 STR 146 (Cestat, Ahmedabad). . . . . . . . . . . . . . . 917 Adhunik Power Transmission Ltd. v. Union of India (2015) 61 taxmann.com 124 (Jharkhand). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 709 Adinath Tradelinks v. CC, Kandla (2013) 295 ELT 201 (Cestat, Ahmedabad). . . . . . . . . . . . . . . 915 Aditya Birla NUVO Ltd. v. CCE, Bhavnagar (2009) 14 STR 304; (2009) taxmann.com 377; (2009) TMI 33120 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . 938 Aditya Cement v. CCE Jaipur II (2007) 79 RLT 581 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . 495 Aditya Cement v. CCE, Jaipur-II (2017) 59 GST 24; (2016) 75 taxmann.com 268; (2017) 346 ELT 300 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 937 Aditya Cement v. Union of India (2008) 221 ELT 362 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . 969 Aditya Cements v. CCE, Jaipur (2007) 7 STR 153; (2007) 9 STT 156 (Cestat, New Delhi). . . . 495 Aditya College of Competitive Examinations v. CCE (2009) 16 STR 154; (2009) 22 STT 1 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 436 Aditya Flexipack v. CCE, Kanpur (2013) 39 STT 6 1005; (2013) 33 taxmann. com 336 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 705 Aditya Vidyut Appliances Ltd. v. Commissioner of Central Excise, Mumbai (2016) 54 GST 417; 67 taxmann.com 11 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . 409 Adityapur Industrial Area Development Authority v. Union of India (2006) SCC 321. . . . . 290, 467 Ador Fontech Ltd. v. CCE, Nagpur (2014) 36 STR 146; (2013) 38 taxmann. com 66 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 399, 431, 481, 485 Afcons Infrastructure Ltd v. CST, Mumbai-II (2015) 37 STR 850 (Cestat, Mumbai). . . . . . . . . . 240 Afcons Infrastructure Ltd. v. Union of India (2014) 47 GST 535; 49 taxmann. com 79; 309 ELT 40 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 799 Affiliated Computer Services (1) Pvt. Ltd. v. CST, Bangalore (2013) 39 STT 245; (2013) 31 taxmann.com 66; (2012) 28 STR 432; (2012) 281 ELT 191 (Karnataka). . . . . 734 A-G v. Prince Ernest Augustus of Hanover (1957) AC 436. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 Agarwal Coal Corporation Pvt.Ltd v Commr., of Cus., Mangalore (2017) 351 ELT. 6 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242 Aggarwal Colour Advance Photo System v. CCE, Bhopal (2011) 23 STR 608; (2011) 33 STT 33; (2011) 13 taxmann.com 192 (Cestat, New Delhi-LB). . . . . . . . . 400, 401, 484 Agniplast (P.) Ltd. v. CST, Ahmedabad (2013) 40 STT 511; (2013) 35 taxmann.com 621 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 497 Agniplast P Ltd. v. CCE (2012) 36 STT 484; 23 taxmann.com 357 (Cestat, Ahmedabad). . . . . . 950 Agra Beverages Corporation Ltd. v. CCE, Delhi-II (2014) 310 ELT 565 (Cestat, Delhi). . . . . . . 418 Agra Steel Corporation v. CCE (2009) 15 STR 202; (2009) 20 STT 508 (Cestat, Bangalore). . . 436 Agrawal Colour Advance Photo System v. CCE, Bhopal (2010) 19 STR 181; (2010) 27 STT 357 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 398 Agrim Associates v. CST, New Delhi (2012) 25 STR 30 (Cestat, New Delhi). . . . . . . . . . . 402, 487 xxvi

Table of cases AGS Entertainment (P) Ltd. v. Union of India (2014) 46 GST 73; (2014) 46 taxmann.com 92; (2013) 32 STR 129 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Ahclon Builders & Developments Pvt. Ltd. v. CCE & ST Surat-I (2016) 42 STR 845 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405, 407 Ahluwalia Contracts (India) Ltd. v. CST, New Delhi (2015) 38 STR 38 (Cestat, New Delhi). . . 489 AIA Engineering Ltd. v. CCE, Ahmedabad (2014) 45 GST 482; 45 taxmann. com 86; (2013) 32 STR 610 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 543 Air India Ltd. v. CCE, New Delhi (2013) 30 STR 644 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . 439 Air India Ltd. v. Commissioner Adjudication, Service Tax (2013) 30 STR 449; (2013) 34 taxmann.com 214; (2013) 40 STT 49 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 786 Air India Ltd. v. Commissioner of Customs (Export), Mumbai (2015) 51 GST 600; 58 taxmann.com 301 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 630 Airbus Group India Pvt. Ltd. v. CST, Delhi (2016) 45 STR 120 (Cestat, New Delhi) . . . . . . . . . 899 Aircel Ltd. v. Cestat, Chennai (2015) 38 STR 471 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . 545,744 Ajay enterprises Pvt. Ltd. v. Commissioner of Service Tax, Delhi (2016) 42 STR 471 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 391, 581 Ajay Kumar Gupta v. CESTAT (2015) 51 GST 366; 58 taxmann.com 57 (Punjab & Haryana) . . . 835 Ajit Jain v. Union of India, (2000) 242 ITR 302 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .881 Akbar Badrudding Jiwani of Bombay v. Collector (1990) 47 ELT 161; (1990) taxmann.com 118 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 567 AKQA Media India (P.) Ltd. (2016) 55 GST 720; (2016) 69 taxmann.com 390 (AAR, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 428 Aktiebolaget NN v. Skatteverket (2012) 36 STT 264; (2012) 22 taxmann.com 175 (ECJ) . . . . . 355 Alar Infrastructures Pvt. Ltd. v. CCE, Delhi-I (2015) 38 STR 1087 (Cestat, New Delhi). . . . . . . 905 Alathur Agencies v. CCE & C (2007) 5 STR 383; (2007) 8 STT 204 (Cestat, Bangalore). . . . . . 379 Al-Baith Steel Pvt. Ltd. v. CCE (2008) 10 STR 554 (Cestat, Bangalore) . . . . . . . . . . . . . . . . . . . 380 Albert & Company Pvt. Ltd. v. CST, Chennai (2015) 322 ELT 912 (Madras) . . . . . . . . . . . . . . . 741 Albert David Ltd. v. CCE (2014) 43 GST 30; (2013) 297 ELT 24 (Allahabad) . . . . . . . . . . . . . . 293 Alcobex Metals Pvt. Ltd. v. CCE (1992) 58 ELT 108; (1991) taxmann.com 388 (Cegat, New Delhi-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 504 Alert Service Bureau v. CCE, Raipur (2014) 36 STR 1196 (Cestat, Delhi). . . . . . . . . . . . . . . . . . 542 Alfa Laval (India) Ltd. v. Union of India (2014) 309 ELT 17; (2014) 49 taxmann.com 592; 47 GST 783 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285 Aligarh Muslim University v. Mansoor Ali Khan (2000) 7 SCC 529 . . . . . . . . . . . . . . . . . . . . . . 248 All Cargo Global Logistics v. CCE, Indore (2013) 31 STR 23; (2012) 36 STT 633; (2012) 24 taxmann.com 168 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 931 All India Association of Authorized Money Changers & Money Transfer Agents (2017) 52 STR 243 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 556 All India Federation of Tax Practitioners v. Union of India (2007) 7 STR 625; 10 STT 166; (2008) taxmann.com 1072 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 All India Federation of Tax Practitioners v. Union of India (2007) 7 STR 625; (2007) 10 STT 166; (2008) taxmann.com 1072; (2007) 9 VST 126 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13, 26, 319, 362, 896, 930 All Kerala Association of Chit Funds v. Union of India (2013) 29 STR 557; (2013) 40 STT 500; (2013) 35 taxmann.com 620 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . .283, 323 Allen Career Institute v. Commissioner of Central Excise & Service Tax, Jaipur-1 (2015) 40 STR 603 (CESTAT - New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 426 Allied Electronics & Magnetics Ltd. v. CC (Exports), New Delhi (2017) 250 ELT 433 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 302 xxvii

Compendium of Judicial Pronouncements Allied Motors (P.) Ltd. v. CIT (1997) 224 ITR 667 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 ALM Enterprises v. Commissioner of Customs (Import), Chennai (2017) 353 ELT 289 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 889 Almech Enterprise v. CCE & ST (2013) 29 STR 21; (2013) 38 STT 506; (2013) 30 taxmann.com 93 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 482 Alok Coal Agencies v. CCE, Raipur (2011) 23 STR 379; (2012) 21 taxmann. com 340 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268 Alpha Enterprises v. CC, CE & ST, Hyderabad-I (2017) 49 STR 327 (Cestat, Hyderabad). . . . . 836 Alpine Modular Interiors (P) Ltd v. CST (Adjudication), New Delhi (2014) 47 GST 138; 36 STR 454; 48 taxmann.com 163 (Cestat, New Delhi). . . . . . . . . . . . . . 232, 898, 900 Alstom T & D lndia Ltd. v. Cestat (2015) 49 GST 44; [2014] 51 taxmann.com 555 (Madras). . . . . . .824 Alstom T&D v. Dy. CCE (2014) 52 taxmann.com 295; 49 GST 269; 315 ELT 514 (Madras). . . . . . 760 Aluminium & Glazing v. CCE (Appeals), Chennai (2013) 39 STT 1011; (2013) 33 taxmann.com 436 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .777 Aluminum Company Ltd. v. Thane Municipal Corporation (1991) 55 ELT 454 (SC) . . . . . . . . . 905 Alvares & Thomas v. CCE (2009) 13 STR 516; (2009) 20 STT 466 (Cestat, Bangalore) . . . . . . 364 Amal Mubarak Salim Al Reiyami v. Union of India (2015) 321 ELT 590 (Rajasthan). . . . . . . . . 861 Amba Polytubes (P.) Ltd. v. CCE, Jaipur (2007) 7 STR 601; (2007) 9 STT 199; (2008) 17 STT 304 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 320, 415 Ambience Constructions India Ltd. v. CESTAT, Bangalore (2015) 319 ELT 26 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 797 Ambika Cotton Mills Ltd. v. Assistant CCE, Dindigul (2014) 43 GST 53; (2013) 40 taxmann.com 446 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .760 Ambika International v. Union of India (2016) 71 taxmann.com 53; (2016) 56 GST 499 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 253 Ambuja Cements v. Union of India (2009) 236 ELT 431; 14 STR 3 (P&H). . . . . . . . . . . . . . . . . 950 American Airlines v. Commissioner of Service Tax, Delhi (2016) 71 taxmann. com 356; (2016) 57 GST 97 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380 American Express (India) Pvt. Ltd. v. CST, Delhi (2017) 3 GSTL 397 (Cestat, New Delhi). . . . 899 Amidev Agro Care Pvt. Ltd. v. Union of India (2012) 279 ELT 353; (2012) 26 STR 299; (2012) 36 STT 147; (2012) 23 taxmann.com 163 (Bombay). . . . . . . . . . . . . . . 701, 772 Amit Sales v. CCE (2010) 19 STR 815; (2011) 30 STT 276 (Cestat, New Delhi) . . . . . . . . . . . . 749 Amit Sales v. CCE, Jaipur (2011) 30 STT 276; (2010) 19 STR 815 (Cestat-LB, Delhi). . . . . . . . 750 Amit Sales v. CCE, Jaipur-I (2017) 47 S.T.R. 156 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . . 371 Amitex Silk Mills Pvt. Ltd. v. CCE, Surat-I (2006) 194 ELT 344; (2006) taxmann.com 858 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 955 AMR India Ltd. v. Commissioner of Central Excise, Customs and Service Tax, Hyderabad-II (2016) 71 taxmann.com 175; (2016) 42 STR 329; (2016) 56 GST 670 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 408, 405 Amrita Enterprises Pvt. Ltd. v. CCE, Thiruvanthapuram (2014) 36 STR 174 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 897 Amritlaksmi Machine Works v. CC (Import) (2014) 303 ELT 161; 45 taxmann.com 457 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228, 840 Anada Sugar Refining Company v. R. (1898) A.C. 375. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 477 Anand Nishikawa Co. Ltd. v. CCE, Meerut (2005) 188 ELT 149; (2005) 2 STT 226 (SC) . . . . . 564 Anand Regional Co-Op Oilseeds Growers Union V. Union of India (2016) 342 ELT 379 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .632 Anand Tissues Ltd v Commissioner of Central Excise, Meerut-I (2017) 352 ELT 225 (Cestat, Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 304 xxviii

Table of cases Anantpur Textiles Ltd. v. CCE (1994) 72 ELT 48 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . 561 Anchor Logistics v. CC (2013) 290 ELT 334 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 964 Anchor Shipping Agencies v. CCE Mumbai-I, (2000) 118 ELT 719; (2006) 2 STR 288; (2007) 11 STT 167 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 Andaman Timber Industries v. CCE, Kolkata –II (2017) 50 STR 93 (SC) . . . . . . . . . . . . . . . . . . 262 Andaman Timber Industries v. Commissioner (2015) 324 ELT 641 . . . . . . . . . . . . . . . . . . . . . . . 548 Andhra Cylinders Pvt. Ltd. v. Dy. C.C. & C.E., Hyderabad (2013) 289 ELT 88 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 757 Andhra Pradesh Paper Mills Ltd. v. C.C.E., S.T. & C., Visakhapatnam-II (2014) 308 ELT 563 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 819 Andhra Pradesh Tourism Development Corporation Ltd. v. CEE, Hyderabad (2012) 28 STR 595; (2012) 35 STT 636; (2012) 21 taxmann.com 169 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 387, 470, 487 Angel Industries Casting v. CCE, Rajkot (2010) 28 STT 402 (Cestat, Ahmedabad). . . . . . . 450, 459 Anil Bajaj (Dr.) v. Postgraduate Institute of Medical Education & Research AIR (2002) SC 2414. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .248 Anil Gupta v. Star India Pvt. Ltd. (2014) 10 SCC 373 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 856 Anil Kumar Samanta v. State, (1953) AIR 476 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 Anil Products Ltd. v. CCE, Ahmedabad-II (2011) 21 STR 329; (2010) 3 taxmann.com 394 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268 Anil Rai v. State of Bihar, (2001) 7 SCC 318. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 550 Anita Exports v. Union of India (2015) 320 ELT 743 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . 916 Anjani Technoplast Ltd. v. CCE (2015) 326 ELT 472 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . 722 Anjani Technoplast Ltd. v. CCE (2017) 348 ELT A132 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 722 Annapurna International v. State of U.P. (2017) 6 GSTL 233;11 TMI 1021(Allahabad) . . . 989, 995 ANS Steel Tubes Ltd. v. CCE, Delhi (2014) 44 taxmann.com 197; 45 GST 226 (Punjab & Haryana) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 825 Anshita Chawla & Ramesh Chawla v. CST, Delhi (2017) 49 STR 17 (Delhi) . . . . . . . . . . . . . . . 785 Anvar Khan Mehboob Ltd. v. Bombay State (1960) (II) STC 698 (Supreme Court). . . . . . 901, 911 Anvil Cables Pvt. Ltd. v. CCE (2014) 305 ELT 120; 55 taxmann.com 303; 50 GST 356 (Jharkhand). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 739 Anya v. University of Oxford, 2001 EWCA Civ 405. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 271 Apco Agencies v. CCE (2008) 10 STR 169; (2008) 14 STT 305 (Cestat, Bangalore) . . . . . . . . . 380 Apitco Ltd v. CST, Hyderabad (2010) 20 STR 475; (2010) 29 STT 262 (Cestat, Bangalore) . . . 412 APL (India) Pvt. Ltd v. CST, Mumbai (2015) 375 STR 301 (Cestat, Mumbai). . . . . . . . . . . . . . . 423 APL (India) Pvt. Ltd. v. CST, Chennai (2017) 3 GSTL 269 (Cestat, Chennai). . . . . . . . . . . . . . . 522 APL Logistics (India) Pvt. Ltd. v. CCE, Chennai-III (2015) 55 taxmann.com 364 (CESTAT, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 423 Apple and Pear Development Council v. Commissioner of Customs & Excise (2012) 36 STT 678; (2012) 25 taxmann.com 274 (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .416 Apple India Pvt. Ltd. v. Assistant Commissioner (CT), Chennai (2017), 353 ELT 206 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260 Apta (2014) 301 ELT 167 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 269 AR. AS. PV. PV Motors Erode Pvt Ltd v. CCE, Salem (2010) 27 STT 130; (2010) 18 STR 722 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 833 Araco Corporation v. CCE, Bangalore (2005) 1 STJ 261 (Cestat, Bangalore) . . . . . . . . . . . . . . . 799 Arafaath Travels Pvt. Ltd. v. Cestat, Madras (2016) 53 GST 465 (Madras) . . . . . . . . . . . . . . . . . 796 Arani Agro Oil Industries Ltd. v. CCE, Visakhapatnam (2011) 22 STR 624 (Cestat, Bangalore).282

xxix

Compendium of Judicial Pronouncements Arasmeta Captive Power Company Pvt. Ltd. v. Lafarge India Pvt. Ltd. (2014) AIR SCW 39 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 233, 234 Arawali Construction Company Pvt. Ltd. v. CCE, Jaipur-II (2017) 6 GSTL 347 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 406 Arcadia Share & Stock Brokers Pvt. Ltd. v. Commissioner of Central Excise & Customs, Goa (2013) 7 TMI 330 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 461 Ardeshir Bhiwandiwala v. State of Bombay MANU/SC/0236/1971 ; C.I.T., Andhra Pradesh v. Taj Mahal Hotel (1971) 82 ITR 44 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 Arihan Telecommunications v. Union of India (2017) 348 ELT 214 (Bombay). . . . . . . . . . . . . . 713 Arihan Telecommunications v. Union of India (2017) 59 GST 292; 77 Taxmann.com 81; (2017) 47 STR 308 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 712 Arihant Polymers v. CCE&ST, Daman (2014) 302 ELT 589 (Cestat, Ahmedabad). . . . . . . . . . . 718 Aristocraft International Ltd. v. CCE, New Delhi (2002) 139 ELT 699; (2001) taxmann.com 189 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 636 Aroma Chemicals v. Union of India (2014) 44 GST 180; 43 taxmann.com 8 (2013) 298 ELT 41 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 644 Aroma Chemicals v. Union of India (2014) 44 GST 180; 43 taxmann.com 8 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231, 646 Arora Aromatics v. Union of India (2014) 310 ELT 429 (Allahabad). . . . . . . . . . . . . . . . . . . . . . 273 Art Leasing Ltd. v. CCE (2007) 8 STR 162; (2007) taxmann.com 189 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123, 321 Aruna Constructions v. CCE & ST, Visakhapatnam-I (2015) 39 STR 608 (AP). . . . . . . . . . . . . . 780 Arunachala Grounder Textile Mills Pvt. Ltd. v. CCE, Salem (2013) 31 STR 6 (Madras). . . . . . . 905 Arvind International Ltd. (Unit-II) v. CCE, Jaipur (2012) 282 ELT 232 (Cestat, Delhi). . . . . . . . 931 Arvind Mills v. Commissioner of Service Tax (2014) 34 STR 610 (CESTAT, Ahmedabad) . . . . 353 Arvind Products Ltd. v. CCE & ST, Ahmedabad (2014) 310 ELT 515 (Cestat, Ahmedabad, Larger Bench). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294 arzonrent (India) (P.) Ltd. v. CST, Delhi (2014) 46 GST 91; 46 taxmann.com 95 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 477 Ashirvad Pipes Pvt. Ltd. v. CCE, Bangalore-I (2012) 31 STR 693 (Cestat, Bangalore). . . . . . . . 950 Ashish Construction v. CCE, Nagpur (2014) 36 STR 1052 (Cestat, Mumbai). . . . . . . . . . . 440, 639 Ashish Kumar Dey v. Food Corporation of India (2016) 41 STR 403 (Tripura). . . . . . . . . . . . . . 435 Ashok Kumar Gupta v. State of U.P. (1997) 5 SCC 201. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222 Ashok Kumar Mishra v. CCE, Allahabad (2014) 43 GST 575; 42 taxmann. com 88; (2013) 32 STR 300 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 310 Ashok Patel, Deputy Managing Director v. Commissioner of Central Excise, Mumbai-II (2016) 69 taxmann.com 25; 55 GST 503 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . 763 Ashwani & Associates v. Commissioner of Central Excise, New Delhi (2000) 118 ELT 57; (2000) taxmann.com 273 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 Ashwin Vanaspathi Industries Pvt. Ltd. v. CCE (1994) 70 ELT 754; (1993) taxmann.com 451 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279 Asia Tobacco Co. Ltd. v. Union of India, (1985) 155 ITR 568 (Mad); (1992) 196 ITR 318 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 277 ASL Motors Pvt. Ltd. v. CCE & ST, Patna (2008) 9 STR 356; (2008) 17 STT 83 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 395, 415 Assam Auto Agencies v. Union of India (2015) 319 ELT 257 (Andhra Pradesh). . . . . . . . . . . . . 708 Assistant CCE, Madras v. V. Krishnamoorthy [(1999) 90 ELT 285 (SC)]. . . . . . . . . . . . . . . . . . . 868 Assistant Collector of C. Ex. v. Ramdev Tobacco Co. (1991) 51 ELT 631; (1991) taxmann.com 680 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 754 xxx

Table of cases Assistant Collector of Central Excise, Calcutta Division v. National Tobacco Co. of India Ltd. (1972) 2 SCC 560. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 448 Assistant Commissioner of Central Excise v. Krishna Poduval (2005) 199 CTR 58, 2006 (1) S.T.R. 185; (2006) 3 STT 96 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 836 Association of Unified Tele Services Providers v. Union of India (2014) 6 SCC 110. . . . . . . . . . 671 Association of Unified Tele Services Providers v. UOI (2014) 44 taxmann.com 150 (SC). . . . . .669 Asst. Collector of Central Excise, West Bengal v. Dunlop India Ltd. (1985) 19 ELT 22 (SC). . . 231 Asstt. CCE, v. Krishna Podwal (2006) 3 STT 96; (2006), 1 STR 185 (Kerala). . . . . . . . . . . . . . . 833 Asstt. Collector of Central Excise & Customs v. Marimuthu S/o Vairapillai, Collector of Customs and Union of India (2007) 212 ELT 29; (2007) 11 STJ 186 (Madras). . 731 Asstt. Collector of Central Excise v. Karnataka Chemicals (2013) 39 STT 684; (2013) 32 taxmann.com 243 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 855 Asstt. Commissioner, Commercial Taxes Department v. Shukla Brothers (2010) 254 ELT 6 (Supreme Court). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249, 264, 727 Astik Dyestuff Pvt. Ltd. v. CCE & C (2014) 43 GST 409 (Gujarat) . . . . . . . . . . . . . . . . . . . 231, 751 Astra Zeneca Pharma India Ltd. v. CC, New Delhi (2013) 294 ELT 574; 42 taxmann.com 429; 44 GST 31 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 471 Astron Polymers (P.) Ltd. v. CCE [2014] 52 taxmann.com 372; 34 STR 896; 49 GST 488 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 770 Aswini Kumar Ghose v. Arabinda Bose (1953) SCR 1 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 912 Atharva Associates v. Union of India (2015) 39 STR 22 (Karnataka). . . . . . . . . . . . . . . . . . . . . . 602 Atithi Gokul Automobile Works v. Union of India (2014) 44 GST 463; 43 taxmann.com 265; 315 ELT 410 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 771 Atma Steels Pvt. Ltd. and Others v. Collector of Central Excise, Chandigarh and Others (1984) 17 ELT 331 (Cestat, New Delhi-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .560 Atmaram v. State of Maharashtra (1965) 9 ATR 13 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . 854 Atul Ltd. v. CCE (2009) 237 ELT 287 (Cestat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 584 Atul Ltd. v. CCE Surat-II (2006) 4 STJ 302 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 652 Atwood Oceanic Pacific Ltd v. CST, Ahmedabad (2013) 39 STT 690 (Cestat, Ahmedabad). . . . 349 Auro Pumps Pvt. Ltd. v. Union of India (2017) 353 ELT 7 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . 462 Aurobindo Pharma Ltd. v. CCE&C (2008) 10 STR 611; (2008) 15 STT 470 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 364 Ausmelt Ltd. v. CCE, Jaipur II (2009) 14 STR 393 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . 496 Auto Transport Services v. Commissioner (2006) 3 STR 330 (Cestat) . . . . . . . . . . . . . . . . . . . . . 831 Autolite (India) Ltd. v. CCE, Jaipur-I (2006) 2 STR 343; (2006) 3 STT 327 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700 Automotive Manufacturers P. Ltd. v. CCE & C, Nagpur (2015) 38 STR 1191 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 420 Avaya Global Connect Ltd. v. CCE, Ahmedabad (2011) 21 STR 57 (Cestat, Ahmedabad). . . . . 267 Avtar & Company v. CCE, Nagpur (2015) 58 taxmann.com 97; 37 STR 781; 51 GST 491 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17, 324, 498, 577, 820 Azad Construction Co. v. CCE&ST, Jaipur-I (2017) 49 STR 77 (Cestat, New Delhi). . . . . . . . . 584 B. Arun Kumar & Co. v. Commissioner of Customs (2005) 180 ELT 152 (Calcutta). . . . . . . . . . 754 B. Shah Mahmood v. Asst. Commissioner (1963) 47 ITR 55 (Mysore) . . . . . . . . . . . . . . . . . . . . 137 B.B. Verma v. CCE, Raipur (2011) 21 STR 517 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . 663 B.E. GELB Consultancy Services v. CCE, Coimbatore (2009) 14 STR 241; (2009) 19 STT 61 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345 B.E. Office Automation Products (P.) Ltd. v. CC (Prev.), Amritsar (2015) 57 taxmann.com 220; 51 GST 169; 317 ELT 129 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . . . 743 xxxi

Compendium of Judicial Pronouncements B.G. Chitale v. CCE (1992) 42 ECR 279; 3 TMI 317 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . 594 B.H.H. Securities Ltd. v. CST, Mumbai (2014) 35 STR 391 (Cestat, Mumbai) . . . . . . . . . . . . . . 448 B.P.L. Ltd. v. CCE, Cochin-II [2015 (319) E.L.T. 556 (S.C.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 473 B.S.R & Co v. CST, Gurgaon (2013) 30 STR 242; (2013) 42 GST 445; (2013) 36 taxmann.com 510 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 828 B4U Television Network P. Ltd. v. CST, Mumbai (2014) 35 STR 88 (Cestat, Mumbai) . . . . . . . 454 Baba Vishwakarma Engg. v. CCE, Ghaziabad (2013) 38 STT 125; (2012) 28 taxmann.com 51; (2012) 27 STR 437 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 757 Baboo Ram Hari Chand v. Union of India (2014) 51 taxmann.com 174; 48 GST 633; 304 ELT 371 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .251 Baburan v. C.C. Jacob (1999) 3 SCC 362) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222 Badaku Joti Savant v. State of Mysore (1966) AIR 1746 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 863 Bagai Construction v. CST, New Delhi (2011) 23 STR 163; (2012) 21 taxmann.com 209 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 481 Bajaj Allianz Life Insurance Co. Ltd. v. CCE, Pune-III (2015) 38 STR 1159 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 426 Bajaj Hindustan Ltd. v. CCE Lucknow (2008) 221 ELT 582 (Cestat New Delhi). . . . . . . . . . . . .962 Bajaj Tempo Ltd v. Collector (1994) 69 ELT 122; (1993) taxmann.com 475 (Cestat, Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 915 Bajaj Travels Ltd. v. CST (2012) 25 STR 417; (2011) 33 STT 346; (2011) 15 taxmann.com 12 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 836 Bakul Chemicals Pvt. Ltd. v. Union of India (2015) 319 ELT 35; 34 taxmann. com 69; 40 STT 47 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 772 Balachandra Anantrao Rakvi v. Ramchandra Tukaram (2001) 8 SCC 616. . . . . . . . . . . . . . . . . . 248 Balaji Contractor v. CCE, Jaipur-II (2017) 52 STR 259 (Cestat, New Delhi). . . . . . . . . . . . . . . . 522 Balaji Marbles v. Union of India (2015) 58 taxmann.com 155; 51 GST 551; 318 ELT 42 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 746, 773 Balaji Society v. CCE, Pune-III (2015) 38 STR 139; 59 taxmann.com 20 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 425, 575, 820 Balaji Steel Re-Rolling Mills v. CCE & C, Aurangabad (2014) 52 taxmann. com 373; 49 GST 394 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 718 Balarami Reddy & Co. v. CCE, Hyderabad (2013) 39 STT 886; (2013) 30 STR 369; (2012) 28 taxmann.com 137 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . 773 Balashri Metals Pvt. Ltd. v. Union of India (2017) 345 ELT 187 (Jharkhand) . . . . . . . . . . . . . . . 548 Balkrishna Industries Ltd. v CCE, Jaipur-I (2013) 297 ELT 257 (Cestat, Delhi). . . . . . . . . . . . . . 511 Balkrishna Industries Ltd. v. CCE (2011) 24 STR 433 (Cestat, Bombay). . . . . . . . . . . . . . . . . . . 656 Balkrishna Industries Ltd. v. CCE, Jaipur-I (2015) 51 GST 638; 58 taxmann. com 160 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 621 Ballarpur Industries Ltd. v. CCE (2008) 9 STR 457; (2008) 14 STT 426 (Cestat, Mumbai) . . . . 817 Balmer Lawrie & Co Ltd v. CCE, Kolkata-VI (2015) 315 ELT 100 (Cestat, Kolkata). . . . . . . . . 629 Balmer Lawrie & Co Ltd. v. CCE, Belapur (2013) 40 STT 424; (2014) 301 ELT 573 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 979 Balmer Lawrie & Co Ltd. v. CCE, Belapur (2014) 40 STT 424; 301 ELT 573 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 981 Balmer Lawrie & Co Ltd. v. CCE, Belapur (2017) 49 STR 331 (Cestat, Mumbai) . . . . . . . 980, 982 Balwant Singh and Others v. R.D. Shah, Director, (1969) 71 ITR 550 (Delhi). . . . . . . . . . . . . . . 877 Banco Products India Pvt. Ltd. v. CCE & ST, Vadodara (2016) 42 STR 535 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 621

xxxii

Table of cases Bangalore International Airport Ltd. v. C.C.E., Bangalore (2017) 47 S.T.R. 386 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371 Bangalore-III v. Stanzen Toyotetsu India (P) Ltd. (2011) 23 STR 444 (Karnataka). . . . . . . . . . . 944 Bank of Baroda v. CST, Mumbai (2016) 53 GST 342 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . 822 Bank of India v. CCE, Lucknow (2012) 37 STT 146 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . 459 Banque Bruxelles Lambert SA (BBL) v. Belgian State (2013) STT 277 (ECJ). . . . . . . . . . . . . . . 334 Barco Electronics Systems Pvt. Ltd. v. CCE & ST, Noida (2016) 45 STR 532 (Cestat, Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 899 BAS Engineering (P) Ltd. v. CCE (2011) 23 STR 145; 32 STT 220 (Cestat, Delhi) . . . . . . . . . . 450 Basudev Garg v. Commissioner of Customs (2014) 43 GST 566; 42 taxmann.com 62 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251 Basudev Garg v. Commissioner of Customs 2013 (294) E.L.T. 353 (Delhi). . . . . . . . . . . . . . . . . 261 Batra Motors & Travels v. CCE, Delhi-III (2013) 30 STR 478 (Cestat, New Delhi) . . . . . . 438, 422 Bax Global lndia Ltd. v. CST (2008) 9 STR 412; (2008) 13 STT 263 (Cestat, Bangalore) . . . . . 363 Bayir Chemicals v. Add. CC, Bangalore (2015) 322 ELT 623 (Karnataka). . . . . . . . . . . . . . . . . . 741 BCCI v. CST, Mumbai (2007) 7 STR 384; (2007) 9 STT 399 (Cestat, Mumbai). . . . . . . . . . . . . 351 BCH Electric Ltd. v. CCE, Delhi-IV (2013) 31 STR 68 (Cestat, New Delhi). . . . . . . . . . . . . . . . 942 BDH Industries Ltd. v. CCE [(2008) 229 ELT 364; (2008) taxmann.com 1281 (Cestat, LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .625, 654 Beardsheel Ltd v. CCE, New Delhi (2013) 40 STT 235; (2013) 35 taxmann. com 31 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 707 Bee AM Industries Pvt. Ltd. v. CCE & S.T., Meerut-I (2017) 4 G.S.T.L. 185 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371, 427 Beekay Engineering Corporation v. CCE, Raipur (2017) 52 STR 500 (Cestat, New Delhi). . . . . 490 Behr India Ltd. v. CCE, Pune (2015) 55 taxmann.com 526; (2014) 35 STR 637 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421 Bellary Computers v. CCE (Appeals), Mangalore (2007) 8 STR 470; (2008) 12 STT 261, (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 435 Benara Values Ltd. v. CCE (2008) 12 STR 104 (SC).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .786 Benara Valves Ltd. v. CCE (2006) 204 ELT 513 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231 Benara Valves Ltd. v. CCE (2007) 6 STT 13; (2008) 12 STR 104; (2006) 204 ELT 513; (2007) 8 STJ 100; (Supreme Court) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 799 Bengal Investments Limited v. Asstt. Commissioner (2016) 42 STR 817 (Calcutta). . . . . . . . . . 711 Benu Ramesh Agarwal v. CCE, Belapur (2013) 292 ELT 479 (Cestat, Mumbai). . . . . . . . . . . . . 695 Berco Undercarriages (India) (P.) Ltd. Re: (2016) 55 GST 545; (2016) 68 taxmann.com 380 (AAR- New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 443 Berger Paints India Ltd. v. CCE, Kolkata-II (2017) 345 ELT 88 (Calcutta). . . . . . . . . . . . . .548, 669 Bernd von Hoffmann v. Finanzamt Trier (2012) 37 STT 155 (ECJ) . . . . . . . . . . . . . . . . . . . . . . . 334 Best & Crompton Engg. Ltd. v. CCE, Chennai (2000) 121 ELT 272 (Cegat-LB). . . . . . . . . . . . . 714 Betala Stock Broking Ltd. v. CCE, Ahmedabad (2010) 19 STR 267; (2010) 27 STT 387 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453 Bhadrakali Industries v. Commissioner of Central Excise (2016) 336 ELT 302 (Uttrakhand). . . 711 Bhagwandas S Tolani v. B.C. Agarwal and Others (1983) 12 ELT 44 (Bombay). . . . . . . . . . . . . 537 Bhagwati Gases Ltd. v. CCE (2008) 226 ELT 468 (Cestat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 698 Bhagwati Security Services (Regd.) v. Union of India (2014) 45 GST 571; 45 taxmann.com 217; (2013) 31 STR 537 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 375 Bhagyalaxmi Electroplast P. Ltd. (2015) 39 STR 622 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . 499 Bhagyanagar Services v. CCE, Hyderabad (2006) 4 STR 22; (2007) 6 STT 460 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379 xxxiii

Compendium of Judicial Pronouncements Bhai Jaspal Singh v. Asstt. Commissioner of Commercial Taxes, (2011) 1 SCC 39; G.P. Ceramic (P) Ltd. v. CTT, (2009) 2 SCC 90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 470 Bhansali Engg. Polymers Ltd. v. CCE & ST, Bhopal (2015) 53 taxmann.com 264; 49 GST 616; 317 ELT 718 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 630 Bharat Bhushan Gupta & Company v. State of Haryana (2016) 58 GST 195/74 taxmann.com 223 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 Bharat Containers Pvt. Ltd. v. CCE, Mumbai-II (1997) 91 ELT 373 (Cestat, Mumbai). . . . . . . . 694 Bharat Diagnostic Centre v. CC (2014) 307 ELT 632 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 471 Bharat Haribhau Salunke Re: (2008) 12 STR 645 (CCE, Appeals). . . . . . . . . . . . . . . . . . . . . . . . 829 Bharat Heavy Electricals Ltd. v. CC & CE, Bhopal (2015) 316 ELT 413 (MP). . . . . . . . . . . . . . 286 Bharat Heavy Electricals Ltd. v. CCE, New Delhi (2003) 153 ELT 355 (Cestat, Delhi). . . . . . . . 797 Bharat Hotels Ltd. v. Commissioner of Service Tax, Delhi [2017] 79 taxmann. com 198 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 355 Bharat Hotels Ltd. v. Union of India (2013) 288 ELT 509 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . 596 Bharat Petroleum Corp. Ltd. v. Commissioner of Sales Tax (2008) 17 VST 162 (SC). . . . . . . . . 783 Bharat Petroleum Corporation Ltd. v. C.C. (Import), Mumbai (2015) 320 ELT 294 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239 Bharat Prelam Industries Ltd. v.CCE, Bhopal (2017) 346 ELT 278 (Cestat, New Delhi). . . . . . . 471 Bharat Sanchar Nigam Ltd. and Another v. Union of India and Others (2006) 2 STR 161 (SC); (2006-TIOL-15-SC-CT-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16, 25, 31 Bharat Sanchar Nigam Ltd. v. CCE & ST, Jaipur-II (2017) 47 STR 305 (Rajasthan). . . . . . . . . . 747 Bharat Sanchar Nigam Ltd. v. CCE (2015) 39 STR 5 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . 771 Bharat Sanchar Nigam Ltd. v. CCE, Jammu (2012) 28 STR 395; (2012) 37 STT 228; (2012)25 taxmann.com 513 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . 321 Bharat Sanchar Nigam Ltd. v. Union of India (2005) 4 STJ (Supreme Court) . . . . . . . . . . . . . . . 394 Bharat Sanchar Nigam Ltd. v. Union of India (2006) 2 STR 161; (2006) 3 STT 245 (SC) . . . . . . 24 Bharat Seats Ltd. v. CCE, New Delhi (2009) 242 ELT 308 (Cestat, New Delhi) . . . . . . . . . . . . . 507 Bharat Textile Works v. CCE & C, Ahmedabad (2000) 122 ELT 507 (Cegat, Mumbai). . . . . . . . 505 Bharath Traders v. CCE, Salem (2013) 39 STT 154; (2013) 31 taxmann.com 102 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 735 Bharati Tele-ventures Ltd. v. CCE, Pune-III (2014) 33 STR 86 (Cestat, Mumbai). . . . . . . . . . . . 483 Bharti Airtel Ltd. v. CCE, Panchkula (2016) 67 taxmann.com 252 (Cestat New Delhi). . . . . . . . 582 Bharti Airtel Ltd. v. CST, New Delhi (2013) 31 STR 192 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . 395 Bharti Cellular Ltd. v. CCE, New Delhi 2002 (141) ELT 66; (2006) 2 STR 13; (2007) 10 STT 323 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 459 Bharti Mulchand Chheda V. CCE, Mumbai (2016) 336 ELT 93 (Cestat, Mumbai) . . . . . . . . . . . 520 Bhatia & Company v. Union of India (2013) 293 ELT 485 (Rajasthan) . . . . . . . . . . . . . . . . . . . . 599 Bhatia Global Trading Ltd. v. Commissioner of Customs, Mangalore (2016) 71 taxmann.com 67; 39 GSTR 391; 56 GST 544; (2016) 338 ELT 342 (Karnataka). . . . . . . . 782 Bhavik Terryab v. CCE, Jaipur-I (2013) 30 STR 435 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . 487 Bhavna R. Shah v. CST, Ahmedabad, (2013) 30 STR 462 (Cestat, Ahmedabad). . . . . . . . . . . . . 312 Bhawana Motors v. CCE, Jaipur-II (2012) 28 STR 268; (2012) 36 STT 486; (2012) 24 taxmann.com 92 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 568 Bhayana Builders Pvt. Ltd. v. CCE, New Delhi (2015) 37 STR 525 (Cestat, Delhi) . . . . . . . . . . 489 Bhayana Builders Pvt. Ltd. v. Commissioner (2013) 32 S.T.R. 49 (Cestat, New Delhi-LB) . . . . 389 Bhayana Builders Pvt. Ltd. v. CST, Delhi (2013) 32 STR; (2013) 42 GST 76; (2013) 38 Taxmann.com 221 (Cestat, New Delhi-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . 293, 404 Bhilwara Melba De Witte Pvt. Ltd. v. Commissioner of Customs, Mumbai (2007) 218 ELT 71; (2008) taxmann.com 704 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . 290, 467 xxxiv

Table of cases Bhilwara Zila Ex-Ser. Welfare Sahakari Samiti v. DY. CCE DIV., Bhilwara (2012) 35 STT 169; (2012) 20 taxmann.com 243; (2011) 24 STR 651 (Rajasthan). . . . . . . . . 704 Bhogavati Janseva Trust v. CCE, Kolhapur (2015) 49 GST 366; (2014) 52 Taxmann.com 388; 34 STR 410 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 350 Bholanath Oberoi & Sons v. CCE, C & ST, Bhubaneswar-I (2009) 15 STR 61; (2010) 24 STT 186 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 386, 463 Bhoruka Aluminium Ltd. v. CCE, C&ST, Mysore (2009) 247 ELT 636 (Cestat, Bangalore). . . . 913 Bhubaneswar Development Authority v. CCE, C & ST (2015) 56 taxmann. com 185 (Orissa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 515, 752 Bhupendra Steels Pvt. Ltd. v. CCE (1994) 72 ELT 373 (Cegat, New Delhi). . . . . . . . . . . . . . . . . 960 Bhushan Steel & Strips v. Union of India W.P (Tax) 249/2007 decided on 1.3.2007 . . . . . . . . . . 887 Bhushan Steel Ltd. v. CCE & ST, Ghaziabad (2015) 39 STR 293 (Cestat, New Delhi). . . . . . . . 951 Bihar Eastern Gangetic Fisherman Cooperative Society Ltd. v. Sipahi Singh (1977) 4 SCC 145. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 864 Bihari Silk & Rayon Processing Mills Pvt. Ltd. v. CCE, Baroda (2000) 121 ELT 617; (2000) taxmann.com 653 (Cestat, New Delhi-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . 505 Bijaya Kumar Agarwala v. State of Orissa (1996) 5 SCC 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 443 Bilwa Labs v. CC, Bangalore (2013) 294 ELT 510 (Cestat, Bangalore) . . . . . . . . . . . . . . . . . . . . 826 Bimal Kishore Palilwal & Others v. Commissioner of Wealth Tax (2017) 398 ITR 553 (SC). . . 176 Binani Cement Ltd. v. CCE & ST, Jaipur-II (2015) 51 GST 432; 58 taxmann. com 8; 37 STR 1071 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 945 Binjrajka Steel Tubes Ltd. v. CCE. Hyderabad (2007) 218 ELT 563; (2007) taxmann.com 130 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 640 Biochem Pharmaceuticals (2008) 223 ELT A94 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 657 Bird Audio Electronics v. CCE, Delhi (2013) 293 ELT 314 (Cestat, Delhi) . . . . . . . . . . . . . . . . . 509 Bird Travels (P) Ltd. v. CCE, Delhi-I (2016) 45 STR 143 (Cestat, New Delhi). . . . . . . . . . . . . . 899 Birla Corporation Ltd v. CCE, Kolkata-VII (2014) 47 GST 143; (2014) 48 taxmann.com 8; (2014) 307 ELT 924 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 831 Birla Corporation Ltd. v. CCE, Lucknow (2014) 35 STR 977 (Cestat, New Delhi). . . . . . . . . . . 938 Bizsolindia Services (P.) Ltd. v. Commissioner of Central Excise, Pune III (2016) 70 taxmann.com 61; (2016) 43 STR 622; (2016) 56 GST 82 (Cestat, Mumbai). . . . . . 431 Bloom Dekor Ltd. v. CCE, Ahmedabad (2013) 29 taxmann.com 357; (2012) 28 STR 182 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 964 Blossom Industries Ltd. v. Commissioner of Central Excise, Customs & Service Tax, Daman (2016) 70 taxmann.com 193; (2016) 41 STR 872 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370, 381 Blue Star Ltd. v. CST, Mumbai (2016) 46 STR 59 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . 899 Blue Star Ltd. v. Union of India (2015) 322 ELT 820 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 577 BMD Pvt. Ltd. v. CCE, Jaipur-II (2013) 30 STR 60; (2012) 36 STT 97; (2012) 23 taxmann.com 329 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321 BMM Ispat Ltd v CC & CE, Goa (2015) 317 ELT 46 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . 240 Board of Control for Cricket in India v. CST (2015) taxmann. com 533 (SC). . . . . . . . . . . . . . . .498 Board of Control for Cricket in India v. CST, Mumbai-I (2015) 37 STR 785 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236 Board of Control for Cricket in India v. CST, Mumbai-I (2015) 49 GST 515; 53 taxmann.com 533 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 575 Board of Trustees of the Port of Bombay v. Jai Hind Oil Mills Co. (1987) AIR 622 (SC). . . . . . 361 Boarder Trade & Chamber of Commerce v. Union of India (2017) 350 ELT 68 (Meghalaya). . . 302

xxxv

Compendium of Judicial Pronouncements Bombay Chemicals (P) Ltd. v. CCE (1995) Supp (2) SCC 64; (1995) 77 ELT 3; (1995) taxmann.com 398 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 475 Bombay Chemicals (P) Ltd. v. CCE (1995) Supp (2) SCC 64; 1995 (77) ELT 3; (1995) taxmann.com 398 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289, 351, 426, 577 Bonfiglioli Transmission (P.) Ltd. v. CCE, Chennai-IV (2013) 39 STT 145; (2013) 30 taxmann.com 43 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .597 Bony Polymers v. CCE, Delhi (2014) 43 GST 338; 40 taxmann.com 526 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294 Boots Company Plc. v. CCE (2013) 39 STT 463; (2013) 31 taxmann.com 298 (ECJ). . . . . . . . . 428 Bowreah Cotton Mills Co. Ltd. v. Commissioner of Customs, Calcutta, (1996) 86 ELT 28 (Calcutta) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 876 Box & Carton India (P.) Ltd. v. Commissioner (2010) 255 ELT A13 (SC). . . . . . . . . . . . . . . . . . 566 BPL Ltd. v. CCE, Cochin-II (2015) 319 ELT 556 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 296 BPL Mobile Cellular Ltd. v. CCE, Coimbatore (2005) 183 ELT 324; (2005) 1 STT 140; (2006) 3 STR 478 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 816 BPL Mobile Cellular Ltd. v. CCE, Coimbatore (2007) 8 STR 546; (2008) 12 STT 442 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 435 Brahma Dutt Modi v. CCE, Jaipur (2014) 313 ELT 42 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . 738 Brajesh Kumar Dubey v. Commissioner (2016) 339 ELT A71 (SC). . . . . . . . . . . . . . . . . . . . . . . 712 Bright Outdoor Media Pvt. Ltd. v. Union of India (2017) 52 STR 107 (Bombay) . . . . . . . . . . . . 549 Brij Bhushan Lal v. CIT (1978) 155 ITR 524 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 559 Brijabandhu Nanda v. CIT (1962) 44 ITR 668. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 730 Brishti Vinimay Pvt. Ltd. v. Commissioner of Central Excise (2017) 51 S.T.R. 96 (Calcutta). . . 699 Brite Neon Signs v. Commissioner of Central Excise, New Delhi (2002) 149 ELT 330; (2007) 10 STT 327 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 616 British Airways Plc v. CST, New Delhi (2013) 42 GST 9; 38 taxmann.com 414; 31 STR 641 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 835 British Airways v. CCE (ADJN), Delhi (2014) 36 STR 598 (Cestat, New Delhi). . . . . . 17, 584, 898 British India Corporation Ltd. v. CCE (2010) 255 ELT A78 (SC). . . . . . . . . . . . . . . . . . . . . . . . . 565 BSL Ltd. v. CCE, Jaipur-II (2016) 44 STR 419 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . 836 BSNL (Mobile Services) v. CCE, CUS & ST, Thiruvananthapuram (2015) 39 STR 558 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 743 BSNL Ltd. v. Union of India (2006) 2 STR 161; (2006) 3 STT 245 (SC). . . . . . . . . . . . . . . . . . . 344 BSNL v. CCE & C, Jaipur (2013) 29 STR 369; (2013) 39 STT 538; (2012) 27 taxmann.com 21 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 706 BSNL v. CCE (2006) 6 STJ 128 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 815 BSNL v. CCE, Ahmedabad (2009) 14 STR 359; (2009) 19 STT 45 (Cestat, Ahmedabad). . . . . . 564 BSNL v. CCE, Chandigarh (2013) 31 STR 332 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . 766 BSNL v. CCE, Jaipur-I (2011) 24 STR 435; (2012) 35 STT 631 (Cestat, Delhi) . . . . . . . . . . . . . 387 BSNL v. CCE, Salem (2014) 34 STR 378 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 960 BSNL v. CST, Thiruvananthapuram (2010) 20 STR 55; (2010) 24 STT 466 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 415 BSNL v. Union of India (2006) 2 STR 161; (2006) 3 STT 245 (Supreme Court). . . . . . . . . . . . . 478 BUPA Hospitals Ltd. v. CC & E (2013) 39 STT 733; (2013) 33 taxmann.com 458 (ECJ). . . . . . 321 Burgess v. Boetfeur, 1844, 7 M. & G. 481 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 867 Burmah Shell Oil Storage and Distributing Co. of India Ltd. and Another v.

Commercial Tax Officer and Others (1960) 11 STC 764 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . 895 Burmashell Co. v. Belgaum Municipality, (1963) 906 AIR 911 (SC) . . . . . . . . . . . . . . . . . . . . . . 912 Burn Standard Co. Ltd. v. Union of India (1992) 60 ELT 671; (1991) taxmann.com 52 (SC). . . 402 xxxvi

Table of cases Business Aviation Association for India v. Union of India (2011) 24 STR 22; (2011) 33 STT 14; (2011) 13 taxmann.com 78 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 282 Bussa Overseas & Properties (P.) Ltd. v. Union of India (2016) 66 taxmann. com 269; (2016) 37 GSTR 115; (2016) 54 GST 255; (2016) 332 ELT 197 (SC) . . . . . . . . . . . 177 C C Patel & Associate (P) Ltd. v. Union of India (2012) 37 STT 370; (2012) 26 taxmann.com 130; (2013) 32 STR 392 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 655 C Oil Exim Ltd. v. Union of India (2017) 350 ELT 154 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . 607 C. Adhimoolam v. Registrar, Cestat, Chennai (2014) 51 taxmann.com 446; 48 GST 814; 35 STR 204 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 C. K. Jidheesh v. Union of India (2005) 3 STJ 985; (2006) 1 STR 3; (2005) 2 STT 242 (Supreme Court). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 394, 414 C. P. Mota & Co. CC (General) (2015) 322 ELT 94 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . 761 C. Ramachandran v. CST, Chennai (2016) 46 S.T.R. 866 (Cestat, Chennai). . . . . . . . . . . . . . . . . 371 C. Ventata Reddy v. ITO (1967) 661 ITR 212 (Mysore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 875 C.C., C.E. & ST, Hyderabad v. Hyundai Motor (I) Engineering (P) Ltd. (2017) 49 S.T.R. 385 (A.P.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 906 C.C.E., Vishakhapatnam-III v. Andhra Pradesh Paper Mills Ltd. (2017) 50 S.T.R. 121 (SC). . . . 827 C.J. Shah & Co. v. Commissioner of Central Excise, Rajkot (2015) 38 S.T.R. 152 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370, 378 C.M. Sapkal v. Commissioner of Central Excise, Nagpur (2016) 68 taxmann. com 327; (2016) 43 STR 106; (2016) 55 GST 451 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . 391 CA Abraham v. ITO (1961) 041 ITR 0425 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 825 Cadbury India Ltd v Union of India (2015) 315 ELT 488 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . 638 Cadbury India Ltd. v. CCE, Indore (2014) 48 taxmann.com 78; 47 GST 77 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 418 Cadbury India Ltd. v. Commissioner of Service Tax, Mumbai I (2017) 79 taxmann.com 143 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 Cadila Laboratories (P.) Ltd. v. CCE, Vadodara (2003) 152 ELT 262; (2007) 8 STR 170 (SC). . 562 Cadmach Machinery Co. Pvt. Ltd. v. CCE, Ahmedabad (2013) 31 STR 33 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 942 Calcutta Springs Ltd. (2008) 229 ELT 161 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345 Caliber Point Business Solutions Ltd. v. CST, Mumbai (2010) 18 STR 737 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 508 Calvin Wooding Consulting Ltd. v. CCE, Indore (2007) 7 STR 411; (2007) 9 STT 334 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 496 Cameo Corporation Services Ltd. v. CST, Chennai (2008) 11 STR 161; (2008) 15 STT 359 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345 Cameo Corporation Services Ltd. v. CST, Chennai (2009) 14 STR 126 (Cestat, Chennai) . . . . . 507 Canara Bank v. CST, Bangalore (2014) 35 STR 981 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . 440 Canard’s Trustees v. Inland Revenue Commissioners 174 L.T. Rep. 133 . . . . . . . . . . . . . . . . . . . 111 Cancio E.P. Mascarenhas Re: (2010) 19 STR 156 (CCE Appeals, Goa). . . . . . . . . . . . . . . . . . . . 309 Cancio E.P. Mascarenhas v. CCE, Goa (2011) 32 STT 172 (Cestat, Mumbai). . . . . . . . . . . . . . . 309 Caparo Engineering India Pvt. Ltd. v. CCE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 427 Capital Builders v. CCE, Delhi-II (2015) 39 STR 478 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . 406 Capricorn Transways (P.) Ltd. v CCE, Raigad (2015) 51 GST 488; 58 taxmann.com 5; 37 STR 1027 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 576 Carborundum Universal ltd. v. Commissioner of Central Excise, LTU, Chennai (2016) 43 STR 444 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 463

xxxvii

Compendium of Judicial Pronouncements Card Protection Plan Ltd. v. Commissioners of Customs & Excise (2012) 36 STT 107 (ECJ); Levob Verzekeringen BV and OV Bank NV (2012) 36 STT 135 (ECJ). . . . . 356 Caress Industries Pvt. Ltd. v. CESTAT, Chennai (2015) 322 ELT 828 (Madras). . . . . . . . . . . . . . 760 Cargil India (P) Ltd v. CCE, Rajkot (2014) 43 GST 77; 37 taxmann.com 399 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 462 Cargill India Pvt. Ltd. v. Union of India (2013) 288 ELT 209 (Gujarat) . . . . . . . . . . . . . . . . . . . . 303 Carilli v. Hersey, 303 Mass. 82, 20 NE. 2d 492. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .694 Carpenters v. CCE&ST, Pune-III (2014) 48 taxmann.com 7; 33 STR 573; 47 GST 141 Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 488 Cascade Systems v. Deputy Commissioner of Customs, Bangalore (2004) 165 ELT 400 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 594 Castex Technologies Ltd. v. CCE, Alwar (2016) 44 S.T.R. 477 (Cestat, New Delhi). . . . . . . . . . 974 Cauvery Iron & Steel (India) Ltd v. CCE, Hyderabad (2013) 289 ELT 502; 40 STT 474; 32 taxmann.com 233 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 511 Cauvery Stones v. CCE (2010) 24 STT 400; 257 ELT 151 (Cestat, Chennai). . . . . . . . . . . . . . . . 949 Cavim Properties Pvt. Ltd. v. Union of India (2016) 44 STR 217 (Bombay) . . . . . . . . . . . . . . . . 605 CC & CCE, Ahemdabad v. Narendar P. Umrao & Others (1984) 15 ELT 275 (Cestat, Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 699 CC & CE Meerut-I v. Janardan Plywood Industries Ltd. (2015) 323 ELT 46 (Uttarakhand). . . . 314 CC & CE v Matsushita Television & Audio India Ltd. (2015) 324 ELT 264 (Allahabad) . . . . . . 966 CC & CE v. Balaji Tirupati Enterprises (2014) 43 taxmann.com 39; 44 GST 163 (All.). . . . . . . 421 CC & CE v. Bazpur Cooperative Sugar Factory Ltd. (2015) 316 ELT 72 (Uttarakhand). . . . . . . 932 CC & CE v. J.S. Gupta & Sons (2015) 318 ELT 63 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . 286 CC & CE v. R.S. Travels (2015) 49 GST 38; (2014) 51 taxmann.com 491; 38 STR 3 (Uttarakhand) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 657 CC & CE, Allahabad v. Ashok Kumar Tiwari (2014) 52 taxmann.com 416; 49 GST 305; 37 STR 727 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 702 CC & CE, Allahabad v. Atul Goyal (2017) 345 ELT 177 (Allahabad). . . . . . . . . . . . . . . . . . . . . . 785 CC & CE, Aurangabad v. New Hindustan Rubber Works (2015) 37 STR 120 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 485 CC & CE, Hyderabad-IV v. Saraiwala Agra Refineries Ltd. (2017) 47 STR 39 (Cestat, Hyderabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 836 CC & CE, Meerut II v. Muzaffarnagar Pipe Industries Pvt. Ltd. (2011) 265 ELT 182 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 963 CC & CE, Meerut-I v. R.S. Travels (2015) 38 STR 3; (2015) 49 GST 38; (Uttarakhand) . . . . . . 350 CC & CE, Noida v. Silver Oak Laboratories Pvt. Ltd. (2014) 310 ELT 256 (Allahabad). . . . . . . 843 CC & CE, Patna v. Advantage Media Consultant (2008) 10 STR 449; (2008) 14 STT 483 (Cestat, Kolkata) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 386 CC & CEE, Hyderabad-III v. Ampro Industries Pvt. Ltd. (2012) 278 ELT 306 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 642 CC & E.V. First Choice Holidays Plc. (2013) 39 STT 943 (ECJ) . . . . . . . . . . . . . . . . . . . . . . . . . 417 CC (Air Cargo Exports), New Delhi v. PCI Ltd. (2017) 348 ELT 570 (Cestat, New Delhi). . . . . 474 CC (Export), Mumbai v. Yasha Overseas (2017) 345 ELT 566 (Cestat, Mumbai) . . . . . . . . . . . . 520 CC (Import), Raigad v. Finacord Chemicals (P) Ltd. (2015) 319 ELT 616; 57 taxmann.com 408; 51 GST 102 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 630, 634 CC (Imports), Chennai v. Penshibao Wang Pvt. Ltd. (2014) 303 ELT 492 (Madras) . . . . . . . . . . 270 CC (Imports), Mumbai v. Sujag Fine Chemicals (India) Ltd. (2013) 295 ELT 32; (2014) 45 GST 471; (2014) 45 taxmann.com 286 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . 303 CC (Port Export), Chennai v. M. Ranganathan (2017) 345 ELT 95 (Madras). . . . . . . . . . . . . . . . 763 xxxviii

Table of cases CC (Port) Kolkata v. Coronation Spinning India (2017) 50 STR 119 (SC). . . . . . . . . . . . . . . . . . 646 CC (Port), Kolkata v. Coronation Spinning India (2015) 319 ELT 550; 60 taxmann.com 293 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 645 CC (Preventive) v. Essar Oil Ltd. (2011) 21 STR 465; (2014) 43 GST 705; (2014) 42 taxmann.com 294 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .268 CC (Preventive) v. Khanbhai Esoofbhai (2017) 349 ELT 682 (Gujarat). . . . . . . . . . . . . . . . . . . . 771 CC (Preventive) v. Palvi Power Tech Sales (P) Ltd. (2013) 40 STT 148; (2013) 34 taxmann.com 231 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 716 CC (Preventive), Patna v. Hanuman Marbles (2013) 296 ELT 205 (Cestat, Kolkata). . . . . . . . . . 284 CC (Sea Imports), Chennai v. Cestat, Chennai (2015) 322 ELT 36 (Madras). . . . . . . . . . . . . . . . 761 CC v. Kamlesh Khicha (2015) 315 ELT 590 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 840 CC v. Vijaykumar N. Murpana (1988) 36 ELT 319; (1988) taxmann.com 522 (Cegat, Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .694 CC&CE v. J. P. Transformers (2014) 50 taxmann.com 31; 48 GST 142 (Allahabad). . . . . . . . . . 430 CC&CE v. Kumar Cotton Mills (P) Ltd. 2005 (180) ELT 434 (SC)].. . . . . . . . . . . . . . . . . . . . . . 789 CC, Amritsar v. Ragini Steels (P.) Ltd. (2015) 56 taxmann.com 324; 51 GST 133 (Punjab and Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 845 CC, CE & ST Aurangabad v. Shri Samarth Sevabhavi Trust (2016) 41 STR 806 (High court, Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 353 CC, CE & ST v. Jolly Board Ltd. (2015) 323 ELT 80 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . 762 CC, CE & ST v. Monsanto Manufacturer Pvt. Ltd. (2014) 45 GST 699; (2014) 46 taxmann.com 4; 35 STR 177 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 572 CC, CE & ST, Guntur v. Narasaraopet Municipality (2015) 39 STR 800 (AP). . . . . . . . . . . . . . . 844 CC, CE & ST, Hyderabad-IV v. JK Insulations (2017) 4 GSTL 282 (Cestat, Hyderabad). . . . . . 464 CC, CE & ST, Raipur v. Sarda Energy & Minerals Ltd. (2017) 345 ELT 357 (Chhattisgarh) . . . 729 CC, Coimbatore v. BPL Mobile Cellular Ltd. (2012) 37 STT 365; (2012) 26 taxmann.com 216 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 437 CC, ICD, TKD, New Delhi v. Indo Shyam Industries (2013) ELT 712 (Cestat, Delhi) . . . . . . . . 303 CC, Indore v. Hotline CPT Ltd. (2005) 179 ELT 313 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . 538 CC, Kandla v. Link Enterprise (2015) 315 ELT 359 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . 658 CC, Kochi v. Tollin Rubbers Pvt. Ltd. (2014) 302 ELT 341 (Kerala. . . . . . . . . . . . . . . . . . . . . . . 801 CC, Mumbai v. A.S. Moloobhoy & Sons (2015) 57 taxmann.com 297; 318 ELT 576 (SC). . . . . 574 CC, New Delhi v. Caryaire Equipment India Pvt. Ltd. (2012) 278 ELT 30 (S.C.) . . . . . . . . . . . . 105 CC,C&ST, Guntur v. Kusalava Finance Ltd. (2015) 38 STR 1163 (Cestat-Bangalore) . . . . . . . . 620 CC,CE&ST v. Andhra Sugars Ltd. (2015) 319 ELT 297 (Andhra Pradesh) . . . . . . . . . . . . . . . . . 239 CCC & C, Aurangabad v. Padmashri v. V. Patil SSK Ltd. (2007) 215 ELT 23; (2007) taxmann.com 395 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 298 CCC&E, Goa v. Dempo Engineering Works Ltd. (2015) 319 ELT 359. . . . . . . . . . . . . . . . . . . . . 728 CCE & C & ST, Guntur v. Narayana Coaching Centre (2015) 39 STR 433 (A.P.). . . . . . . . . . . . 515 CCE & C Guntur v. Crane Betel Nut Powder Works (2011) 274 ELT 113 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 626 CCE & C v. Ace Glass Container Ltd. (2014) 43 GST 38; (2014) 34 STR 805; (2013) 40 taxmann.com 505 (Uttarakhand). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 936 CCE & C v. Advantage Media Consultant (2008) 14 STJ 172; (2008) 14 STT 483; (2008) 10 STR 449 (Cestat Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 385, 388 CCE & C v. Anita Synthetics Pvt. Ltd. (2014) 43 GST 193; (2013) 40 taxmann.com 497 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 955 CCE & C v. Chandubhau Shiroya (2010) 18 STR 526; (2010) 27 STT 422 (Gujarat). . . . . . . . . 265 CCE & C v. Dutron Plastics (2015) 322 ELT 267 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 629 xxxix

Compendium of Judicial Pronouncements CCE & C v. Ferromatik Milacron India Ltd (2013) 31 STR 424; (2012) 37 STT 56; (2012) 25 taxmann.com 374 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 766 CCE & C v. Gujarat Heavy Chemicals Ltd. (2012) 34 STT 587; 18 taxmann.com 193 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 941 CCE & C v. Gujarat Intelligence Security (India) (2012) 34 STT 82; (2011) 16 taxmann.com 260; (2011) 24 STR 167 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 834 CCE & C v. J.K. Drugs & Pharmaceuticals (2014) 43 GST 260; 41 taxmann. com 252; (2013) 29 STR 634; (2012) 280 ELT 365 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . 643 CCE & C v. Kraps Chem Pvt. Ltd. (2015) 319 ELT 622; 60 taxmann.com 375 (SC). . . . . . . . . . 754 CCE & C v. MDS Switchgear Ltd. (2008) 229 ELT 485; (2008) taxmann.com 1022 (SC). . . . . 973 CCE & C v. Naval Technoplast Industries Ltd. (2012) 37 STT 265; (2012) 26 taxmann.com 144 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 766 CCE & C v. NBM Industries (2012) 276 ELT 9 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 956 CCE & C v. Purity Flexpack Ltd. (2008) 223 ELT 361 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . 973 CCE & C v. Rivaa Textiles Inds. Ltd. (2015) 322 ELT 90; 54 taxmann.com 239 (Gujarat). . . . . 575 CCE & C v. Swati Chemicals Industries Ltd. (2013) 294 ELT 208 (Gujarat). . . . . . . . . . . . . . . . 283 CCE & C v. Ultratech Cement Ltd. (2014) 33 STR 501; 46 GST 123; 46 taxmann.com 180 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 944 CCE & C v. V.M. Engineering Works (2015) 49 GST 66; (2014) 35 STR 220; (2014) 52 taxmann.com 11 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 842 CCE & C v. Vishwa Traders (P.) Ltd. (2015) 49 GST 8; (2014) 52 taxmann.com 5 (SC). . . . . . . 762 CCE & C v. Western Electrical & Engineering Company (2014) 305 ELT 522 (Gujarat) . . . . . . 839 CCE & C, Ahmedabad-II v. Rangdhara Polymers (2012) 37 STT 269; (2012) 26 taxmann.com 151 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 766 CCE & C, Ahmedabad-III v. Fine Care Bio Systems (2013) 40 STT 95; (2013) 31 taxmann.com 399 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 766 CCE & C, Aurangabad v. India Containers Ltd. (2017) 355 ELT 326 (Bombay). . . . . . . . . . . . . 525 CCE & C, BBSR-I v. Sanfin (2009) 13 STR 551; (2009) 19 STT 107 (Cestat, Kolkata). . . . . . . 364 CCE & C, Chhattisgarh v. Raigarh Electrodes Ltd. (2014) 300 ELT 78 (Chhattisgarh). . . . . . . . 512 CCE & C, Daman v. Bilag Industries Pvt. Ltd. (2011) 264 ELT 195 (Gujarat). . . . . . . . . . . . . . . 268 CCE & C, Daman v. Jalaram Plastic Pack (2012) 35 STT 94; (2012) 19 taxmann.com 187; (2014) 34 STR 66 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . 963 CCE & C, Guntur v. CCL Products (India) Ltd. (2009) 16 STR 305 (Cestat, Bangalore) . . . . . . 945 CCE & C, Guntur v. Cholayil Pvt. Ltd. (2013) 31 STR 29 (Cestat, Bangalore) . . . . . . . . . . . . . . 942 CCE & C, Guntur v. Crane Betel Nut Powder Works (2013) 29 STR 85; 30 taxmann.com 291; 41 STT 16 (Andhra Pradesh) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 656 CCE & C, Hyderabad-IV v. ITW Signode (India) Ltd. (2015) 322 ELT 699 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 576 CCE & C, Hyderabad-IV v. Pokarna Ltd. (2013) 292 ELT 316; (2013) 30 STR 379; (2013) 41 STT 89; (2013) 30 taxmann.com 206 (Cestat, Bangalore) . . . . . . . . . . . . . . . . 943 CCE & C, Nasik v. Crompton Greaves Ltd. (2011) 22 STR 380 (Cestat, Mumbai). . . . . . . . . . . 617 CCE & C, Noida, U.P v. Jindal Polyester (2014) 43 GST 208; 41 taxmann.com 173; 305 ELT 43 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 936 CCE & C, Raipur v. Balaji Builders (2013) 31 STR 87 (Cestat, New Delhi) . . . . . . . . . . . . 488, 770 CCE & C, Raipur v. Vandana Vidyut Ltd. (2016) 331 ELT 331 (Chhattisgarh) . . . . . . . . . . . . . . 980 CCE & C, Rajkot v. Reliance Industries Ltd. (2012) 26 taxmann.com 211; (2012) 37 STT 359 (Supreme Court). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 367 CCE & C, Surat I v. Chadarakanta Dyeing & Printing Mills (2011) 263 ELT 331 (Gujarat). . . . 980 CCE & C, Surat-I v. Bhagyoday Silk Industries (2010) 262 ELT 248 (Gujarat). . . . . . . . . . . . . . 282 xl

Table of cases CCE & C, Surat-I v. Swagat Synthetics (2008) 232 ELT 413 (Gujarat). . . . . . . . . . . . . . . . . . . . . 621 CCE & C, Vadodara v. ABS India Ltd. (2003) 162 ELT 487 (Cestat, Mumbai). . . . . . . . . . . . . . 505 CCE & C, Vadodara v. Pharmanza (2012) 37 STT 266 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . 766 CCE & C, Vadodara v. Steelco Gujarat Ltd. (2010) 255 ELT 518 (Gujarat). . . . . . . . . . . . . . . . . 962 CCE & C, Vapi v. Vishesh Dhatu Industries (2008) 222 ELT 337 (Bombay). . . . . . . . . . . . . . . . 754 CCE & C. v. Reliance Industries Ltd. (2010) 19 STR 807; (2011) 30 STT 283; (2011) 9 taxmann.com 45 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450, 459 CCE & Customs v. Aditya Alloys Ltd. (2014) 42 taxmann.com 116; 43 GST 593 (Orissa). . . . . 823 CCE & Customs v. MDS Switchgear Ltd. (2008) 229 ELT 485; (2008) taxmann.com 1022 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 972 CCE & Customs v. Purity Flexpack Ltd. (2008) 223 ELT 361 (Gujarat). . . . . . . . . . . . . . . . . . . . 971 CCE & Customs, Vadodara II v. Dynaflex Pvt. Ltd. (2012) 25 STR 277 (Gujarat). . . . . . . . . . . . 978 CCE & Customs, Vadodara-I v. Chloritech Industries (2014) 51 taxmann.com 319; 48 GST 615; 306 ELT 447 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 825 CCE & Customs, Vadodara-II v. Dy Waflex (P) Ltd. (2012) 25 STR 277 (Gujarat). . . . . . . . . . . 977 CCE & Customs, Visakhapatnam-I v. Rashtriya Ispat Nigam Ltd. (2011) 267 ELT 311 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 969 CCE & S.T. (LTU), Mumbai v. Shipping Corporation of India Ltd. (2016) 46 S.T.R. 835 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371 CCE & Service Tax, BBSR II v. Minerals Management Service (I) Pvt. Ltd. (2011) 24 STR 91; (2012) 22 taxmann.com 355 (Cestat, Kolkata) . . . . . . . . . . . . . . . . . . . . . . 716 CCE & Service Tax, Belgaum v. Bellary Iron Ores Pvt. Ltd. (2011) 24 STR 274; (2012) 22 taxmann.com 387 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755 CCE & Service Tax, LTU Bangalore v. TNT Ltd. (2011) 23 STR 115; (2012) 21 taxmann.com 233 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 756 CCE & Service Tax, LTU, Bangalore v. Volvo India Ltd. (2011) 24 STR 25; (2012) 22 taxmann.com 372 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755 CCE & Service Tax, Mangalore v. S.S. Maritime (2010) 17 STR 346; (2012) 21 taxmann.com 234 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755 CCE & ST (LTU), Mumbai v. Reliance Industries Ltd. (2016) 45 STR 341 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 327 CCE & ST v. Bill Forge Pvt. Ltd. (2012) 34 STT 92; 26 STR 204; (279) ELT 209 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 977, 979 CCE & ST v. Jacobs Engineering UK Ltd. (2015) 56 taxmann.com 259; (2015) 50 GST 619 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 909 CCE & ST v. Karnataka Soaps & Detergents Ltd. (2017) 355 ELT 161 (SC). . . . . . . . . . . . . . . . 287 CCE & ST v. Micro Labs Ltd. (2011) 32 STT 254; 12 taxmann.com 82 (Gujarat). . . . . . . . . . . . 944 CCE & ST v. Rane TRW Steering Systems Ltd. (2015) 39 STR 13 (Madras) . . . . . . . . . . . . . . . 947 CCE & ST v. SG Phyto Pharma Pvt. Ltd. (2017) 354 ELT 441 (Bombay). . . . . . . . . . . . . . 275, 729 CCE & ST, Ahmedabad v. Patel Airtemp (P.) Ltd. (2014) 47 GST 598; 49 taxmann.com 239; 318 ELT 187 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 790 CCE & ST, Bangalore v. Standard Chartered Bank (2006) 3 STR 751; (2007) 6 STT 338 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 769 CCE & ST, Bhavnagar v. Modest Infrastructure Ltd. (2012) 37 STT 505; (2012) 27 taxmann.com 6; (2014) 31 STR 650 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 626 CCE & ST, Bhopal v. K.K. Kedia (2014) 35 STR 383 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . 461 CCE & ST, Indore v. Hindustan Equipment Pvt. Ltd. (2017) 347 ELT 300 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 645 CCE & ST, Jalandhar v. R K Associates (2009) 16 STJ 365 (P&H) . . . . . . . . . . . . . . . . . . . . . . . 841 xli

Compendium of Judicial Pronouncements CCE & ST, LTU Bangalore v. Volvo India Ltd. (2015) 38 STR 692 (Cestat, Bangalore). . . . . . . 422 CCE & ST, LTU, Bangalore v. ACE Designers Ltd. (2012) 26 STR 193; (2012) 34 STT 294; (2011) 16 taxmann.com 362 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . 940 CCE & ST, Ludhiana v. Ajay Kumar Gupta (2015) 37 STR 626 (Cestat, New Delhi). . . . . . . . . 463 CCE & ST, Meerut-II v. Century Pulp and Paper (2015) 322 ELT 746 (Cestat, New Delhi). . . . 966 CCE & ST, Meerut-II v. Krishna Swaroop Agarwal (2014) 51 taxmann.com 32; 48 GST 394 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 483 CCE & ST, Pune v. Credit Suisse Services (I) (P.) Ltd. (2015) 57 taxmann.com 74; 51 GST 248 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 762 CCE &C v. Gujarat Heavy Chemicals Ltd. (2011) 22 STR 610 (Gujarat). . . . . . . . . . . . . . . . . . . 944 CCE &C v. Kailash Electricals (2015) 39 STR 949 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . 720 CCE (Appeals), Bangalore v. KVR Construction (2012) 26 STR 195; (2012) 36 STT 33; (2012) 22 taxmann.com 408 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .636 CCE (Appeals), Chennai v. Amalgamations (P.) Ltd. (2013) 35 taxmann.com 373 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 417 CCE (Salem) v. JSW Steels Ltd. (2017) 6 GSTL 397 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . 832 CCE Bangalore-III v. Motorola India Pvt. Ltd. (2008) 11 STR 555 (HC). . . . . . . . . . . . . . . . . . . 616 CCE Chandigarh v. City Motors (2011) 39 STT 191 (P & H). . . . . . . . . . . . . . . . . . . . . . . . . . . . 833 CCE Chandigarh-I v. Ind Swift Lands Ltd. (2017) 6 GSTL 21; (2017) 78 taxmann.com 209, (2017) 60 GST 196 (P&H). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 622 CCE Ludhiana v. Akash Cable (2010) 19 STR 753 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 833 CCE Mumbai v. S. Narendra Kumar & Co. (2011) 32 STT 28 (SC). . . . . . . . . . . . . . . . . . . . . . . 567 CCE Mumbai-V v. Panetrical Engg. Pvt. Ltd. (2006) 204 ELT 397 (Bombay). . . . . . . . . . . . . . . 715 CCE Patna v. HT Media (2011) 271 ELT 362; (2011) 23 STR 451; (2011) 33 STT 137; (2011) 14 taxmann.com 49 (Patna). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 282 CCE Raipur v. Raj Wines (2012) 28 STR 46; (2012) 35 STT 17; (2012) 19 taxmann.com 80 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 372 CCE Rajkot v. JK Gori & Associates (2005) 182 ELT 502; (2006) 3 STR 467; (2005) 1 STT 23 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 816 CCE v. Adani Pharmachem (2009) 19 STT 239; 238 ELT 179 (Cestat, Ahmedabad). . . . . . . . . . 949 CCE v. Advantage Media Consultant (2008) 14 STT 483; (2008) 10 STR 449 (Cestat, Kolkata); Amrit Agro Industries Ltd. v. CCE (2007) 210 ELT 183 (SC); ABN Amro Bank v. CCE, Noida (2011) 23 STR 529; (2011) 33 STT 175; (2011) 13 taxmann.com 219 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 387 CCE v. Aggarwal Iron Industries (2005) 184 ELT 397 (Cestat, New Delhi). . . . . . . . . . . . . . . . . 973 CCE v. Aksh Optifibre Ltd. (2014) 50 taxmann.com 120; 26 GSTR 272; 48 GST 122 (Rajasthan) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 818 CCE v. Anand Arc Electrodes (P) Ltd. (2010) 252 ELT 411; (2010) 2 taxmann. com 979 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 973 CCE v. Ashima Dyecot Ltd. (2008) 232 ELT 580; (2009) 20 STT 348; (2008) 12 STR 701 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 931 CCE v. Asian Cranes & Engg. Services (2009) 22 STT 510; (2010) 18 STR 60 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 523, 562 CCE v. Bajaj Auto Ltd. (2010) 260 ELT 17; (2010) 29 STT 394 (SC) . . . . . . . . . . . . . . . . . . . . . 565 CCE v. Ballarpur Industries Ltd. (2007) 8 SCC 89; (2007) 11 STT 6; (2007) 215 ELT 489 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 506, 564 CCE v. Barco Electronics Systems Ltd. (2015) 51 GST 521; 58 taxmann.com 244; 322 ELT 27 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 792 CCE v. Berger Paints India Ltd. (1990) 47 ELT 210; (1990) taxmann.com 113 (SC). . . . . . . . . . 717 xlii

Table of cases CCE v. Bhagsons Paint Industries (I) (2003) 158 ELT 129; (2003) taxmann.com 315 (SC) . . . . 505 CCE v. Bharti Airtel Ltd. (2015) 49 GST 21; (2014) 51 taxmann.com 487 (Madras). . . . . . . . . . 573 CCE v. Bill Forge Pvt. Ltd. (2012) 279 ELT 209; (2012) 26 STR 204 (Karnataka). . . . . . . . . . . 980 CCE v. BSNL, Bhopal, (2010) 17 STR 322 (Commissioner, Appeal). . . . . . . . . . . . . . . . . . . . . . 410 CCE v. Cable Corporation Ltd. (2008) TIOL 351 (HC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 616 CCE v. Cadila Health Care Ltd. (2013) 32 taxmann.com 105 (Gujarat). . . . . . . . . . . . . . . . . . . . 916 CCE v. Cairn Energy India (Pty.) Ltd. (2014) 52 taxmann.com 371; 49 GST 395; 316 ELT 612 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 702 CCE v. Career Point Infosystem Ltd. (2006) 4 STR 293; (2006) 5 STT 225 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 506 CCE v. CESTAT (2015) 50 GST 324; 54; taxmann.com 175 (Madras). . . . . . . . . . . . . . . . . . . . . 576 CCE v. Chemphar Drugs & Liniments (1989) 40 ELT 276; (1989) taxmann.com 612 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 560, 580 CCE v. Convergys India Pvt. Ltd. (2009) 16 STR 198 (Cestat, New Delhi). . . . . . . . . . . . . . . . . 904 CCE v. Dee Development Engineers Pvt. Ltd. (2016) 339 ELT 560 (Punjab & Haryana). . . . . . 917 CCE v. Dhiren Chemical Industries (2002) 2 SCC 127; (2002) 139 ELT 3 (SC) . . . . . . . . . . . . . 284 CCE v. Dider Steel Complex Ltd. (2011) 263 ELT 344 (P&H). . . . . . . . . . . . . . . . . . . . . . . . . . . 963 CCE v. Dinesh Chandra R. Agarwal (2013) 31 STR 5 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . 842 CCE v. Disha Engineers (2014) 47 GST 795; 49 taxmann.com 466 (Gujarat). . . . . . . . . . . . . . . 790 CCE v. Ebers Pharmaceuticals (2005) 187 ELT 61 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . 506 CCE v. Ess Ess Kay Enginering Co. Ltd. (2008) 14 STT 417; (2008) 10 STR 430 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 829 CCE v. Featherlite Products Pvt. Ltd. (2017) 83taxmann.com171 (Madras). . . . . . . . . . . . . . . . . 976 CCE v. First Flight Courier Ltd. (2011) 22 STR 622 (P & H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 834 CCE v. Gautam Auto (2011) 24 STR 314; (2011) 32 STT 171; (2011) 12 taxmann.com 263 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 733 CCE v. Ginni International Ltd. (2007) 215 ELT A102 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 955 CCE v. GMR Industries (2012) 36 STT 219; 23 taxmann.com 181 (Cestat, Bangalore) . . . . . . . 950 CCE v. Goverdhan Transformer Udyog (P.) Ltd. (2014) 52 taxmann.com 377 (Allahabad). . . . . 419 CCE v. Grasim Industries Ltd. (2005) 183 ELT 123 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 314 CCE v. Helios Food Additives Private Limited (2012) 25 STR 107; (2011) IST 429 (Cestat, Mumbai); (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 876 CCE v. Hemlines Textile Exports Pvt. Ltd. (2012) 34 STT 567; 279 ELT 425 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 904 CCE v. HMM Ltd. (1995) 76 ELT 497. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 563 CCE v. Indian Aluminium Co. Ltd. (2010) 259 ELT 12 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . .841 CCE v. Ingersoll Rand (India) Ltd. (2014) 300 ELT 347; 26 taxmann.com 160 (Gujarat). . . . . . 284 CCE v. International Auto Ltd. (2010) 24 STT 586 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 824 CCE v. International Auto Ltd. (2010) 250 ELT 3 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 824 CCE v. IPCA Laboratories (2005) 180 ELT 33 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . 650 CCE v. ITC Ltd. (1994) 71 ELT 324 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 556 CCE v. JSW Steels Ltd. (2011) 265 ELT 50 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . 967 CCE v. KAP Cones (2015) 51 GST 663; 60 taxmann.com 5 (SC). . . . . . . . . . . . . . . . . . . . . . . . . 743 CCE v. Karaikal Chlorates (2011) 21 STR 24; (2011) 31 STT 430; (2011) 10 taxmann.com 272 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 713 CCE v. Karnataka Vidyuth Karkahane Ltd. (2012) 281 ELT 105 (Karnataka) . . . . . . . . . . . . . . . 824 CCE v. Kesar Marble & Granites (2012) 278 ELT 42 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . 509 CCE v. Kinetic Engineering Ltd. (1997) 95 ELT 396; (1997) taxmann.com 653 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 344, 970 xliii

Compendium of Judicial Pronouncements CCE v. Kitchen Appliances India Ltd. (2013) 288 ELT 567; (2013) 41 STT 154; (2013) 30 taxmann.com 373 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 973 CCE v. Krishna Sahakari Sakkare Karkhane Niyamit (2013) 288 ELT 513; (2012) 37 STT 46; (2012) 25 taxmann.com 272 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . 970 CCE v. L&T Ltd. (2015) 39 STR 913 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 355 CCE v. Madhya Bharat Papers Ltd. (1999) 106 ELT 206 (Cestat, New Delhi). . . . . . . . . . . . . . . 967 CCE v. Mahendra Engineering Ltd. (2015) 38 STR 233; (2014) 49 taxmann. com 379 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421 CCE v. Malerkotla Steel & Alloys (P). Ltd. (1998) 102 ELT 697 (Cestat, New Delhi). . . . . . . . .279 CCE v. Maruthi Udyog Ltd. (2002) 141 ELT 3; (2002) taxmann.com 1565 (SC). . . . . . . . . . . . . 387 CCE v. Maruti Suzuki India Ltd. (2015) 51 GST 880; 60 taxmann.com 377; (2015) 319 ELT 549 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 952 CCE v. Merchant Impex (2012) 276 ELT 458 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 509 CCE v. MTR Foods Limited (2012) 282 ELT 196 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . 672 CCE v. Myrorn Electricials Pvt. Ltd. (2007) 207 ELT 664 (P &H). . . . . . . . . . . . . . . . . . . . . . . . 967 CCE v. N.K. Agencies Pvt. Ltd. (2010) 20 STR 176 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . 349 CCE v. N.V. Advisory Services Pvt. Ltd. (2016) 41 STR J115 (Cestat, Mumbai). . . . . . . . . . . . . 581 CCE v. Nahar Spinning Mills (2012) 36 STT 99; 22 taxmann.com 413 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 950 CCE v. National Chemicals Industries Ltd. (1996) 83 ELT 248 (SC) . . . . . . . . . . . . . . . . . . . . . . 731 CCE v. Neminath Fabrics Pvt. (2010) 256 ELT 369 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . 511 CCE v. Nisa Induatrial Services Pvt. Limited (2011) 24 STR 644; (2012) 35 STT 230; (2012) 20 taxmann.com 62 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 841 CCE v. ONGC (1998) 103 ELT 3; (1998) taxmann.com 368 (SC) . . . . . . . . . . . . . . . . . . . . . . . . 505 CCE v. Pannu Property Dealers, Ludhiana (2011) 24 STR 173 (Punjab & Haryana). . . . . . . . . . 837 CCE v. Parle Exports Pvt. Ltd., (1989) 1 SCC 345; (1988) (38) ELT 741; (1988) taxmann.com 586 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 471 CCE v. Pharmasia Pvt. Ltd. (1989) 41 ELT 77 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . 556 CCE v. PMT Machine Tools (1991) 55 ELT 592; (1991) taxmann.com 229 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 556 CCE v. Port Officer (2010) 19 STR 641 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 828 CCE v. Raj Wines (2012) 35 STT 17/19 taxmann.com 80 (New Delhi). . . . . . . . . . . . . . . . . . . . 377 CCE v. Ratan Melting & Wire Industries (2008) 13 SCC 1; (2008) 231 ELT 22 (SC); (2008) 12 STR 416; (2008) taxmann.com 1649 (SC). . . . . . . . . . . . . . . . . . . . 280, 284, 286 CCE v. Rolex Rings (2008) 230 ELT 569; 16 STT 193 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . 950 CCE v. Saif Electronics (2009) 13 STR 675; (2009) 19 STT 23 (Cestat, Ahmedabad). . . . . . . . . 507 CCE v. Sharp Menthol (India) Ltd. (2015) 50 GST 125; 54 taxmann.com 153 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 514 CCE v. Shilpa Copper Wire Industries (2011) 269 ELT 17 (Gujarat). . . . . . . . . . . . . . . . . . . 955, 956 CCE v. SKF India Ltd. (2009) 21 STT 429 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 824 CCE v. Small Industries Development Bank of India [(2014) 307 ELT 417; (2014) 47 GST 434; 48 taxmann.com 273 (Gujarat. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272 CCE v. Solaris Chemtech Ltd. (2007) 214 ELT 481; 9 STT 412 (SC). . . . . . . . . . . . . . . . . . . . . . 966 CCE v. Sri Chaitanya Educational Committee [2011] 31 STT 22 (AP). . . . . . . . . . . . . . . . . . . . . 784 CCE v. Standard Niwar Mill (2013) 40 STT 329; (2013) 35 taxmann.com 43 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 322, 627 CCE v. Stanzen Toyotetsu India (P) Ltd. (2011) 32 STT 294; 12 taxmann.com 101 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 944 CCE v. Steel Cast Ltd. (2011) 21 STR 500 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 566 xliv

Table of cases CCE v. Subhash Metal Industries (2014) 47 GST 643; 49 taxmann.com 280 (Gujarat). . . . . . . . 792 CCE v. Surat Textiles Mills Ltd. (2004) 167 ELT 379; 2004 taxmann.com 854 (SC). . . . . . . . . . 563 CCE v. Suresh Synthetics (2007) 216 ELT 662; (2007) taxmann.com 1 (SC). . . . . . . . . . . . . . . . 506 CCE v. Tata Engineering and Locomotives Co. Ltd. (2003) 158 ELT 130 (SC). . . . . . . . . . . . . . 967 CCE v. Team S&S (2011) 30 STT 300; (2011) 9 taxmann.com 46 (Cestat, Delhi). . . . . . . . . . . . 400 CCE v. The Mysore Electrical Industries Ltd. (2006) 204 ELT 517; (2007) taxmann.com 1555 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280 CCE v. Tiger Service Bureau (2010) 28 STT 451 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . .841 CCE v. TVS Whirlpool Ltd. (2000) 119 A 177 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 642 CCE v. Ultratech Cement Ltd. (2010) 260 ELT 369; (2010) 20 STR 577; (2010) 29 STT 244 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 942 CCE v. Vahoo Colour Lab (2010) 18 STR 548; (2010) 25 STT 1 (P & H). . . . . . . . . . . . . . . . . . 399 CCE v. VBC Industries Ltd. (2011) 270 ELT 314 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 818 CCE v. Viral Corporation (1996) 88 ELT 553 (Cegat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . 955 CCE&C v. NBM Industries (2012) 276 ELT 9 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 956 CCE&C, Ahmedabad-II v. Intas Pharmaceuticals Ltd. (2013) 289 ELT 256 (Gujarat). . . . . . . . . 931 CCE&C, Surat-I v. Shree Jagdamba Dyeing & Printing Mills (P.) Ltd. (2015) 53 taxmann.com 323; 49 GST 564; 317 ELT 419 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . 780 CCE, (Airport), Kolkata v. Cestat (2013) 293 ELT 513 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . 735 CCE, Agra v. Goverdhan Transformer Udyog Pvt. Ltd. (2015) 37 STR 161 (Allahabad) . . . . . . 421 CCE, Ahmedabad v. Kumar Cotton Mills Pvt. Ltd. (2005) 180 ELT 434 (SC). . . . . . . . . . . . . . . 791 CCE, Ahmedabad v. Suresh C Nayi (2011) 24 STR 123; (2012) 22 taxmann. com 375 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291, 468 CCE, Ahmedabad v. Vishal Fabrics (P.) Ltd. (2014) 47 GST 701; 49 taxmann. com 158 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .792 CCE, Ahmedabad-I v. Babubhai Mistry, Director of Chamunda Engineering (P.) Ltd. (2014) 47 GST 743; 49 taxmann.com 377 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . 792 CCE, Ahmedabad-I v. M. Square Chemical (2008) 231 ELT 194 (SC). . . . . . . . . . . . . . . . . . . . . 574 CCE, Ahmedabad-I v. Sharp Engineers (2014) 47 GST 635; 49 taxmann.com 161; 318 ELT 200 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 792 CCE, Ahmedabad-II v. Cadila Healthcare Ltd. (2013) 30 STR 3; 39 STT 473; 32 taxmann.com 105 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 941 CCE, Ahmedabad-II v. Gujarat Cypromet Ltd. (2017) 345 ELT 520 (Gujarat). . . . . . . . . . . . . . . 548 CCE, Ahmedabad-II v. Macro Polymers (P) Ltd. (2012) 37 STT 262; (2012) 26 taxmann.com 139; (2014) 33 STR 492 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 765 CCE, Ahmedabad-II v. Shree Rajeshwari Steel Rolling Mills (2014) 300 ELT 369 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229, 231 CCE, Ahmedabad-III v. AksharChem (I) Ltd. (2013) 292 ELT 550 (Cestat, Ahmedabad). . . . . . 523 CCE, Ahmedabad-III v. Gujarat State Petronet Ltd (2014) 43 GST 635; 42 taxmann.com 166; 34 STR 321 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 573 CCE, Allahabad v. Anand Transformers (P) Ltd. (2014) 33 STR 314; (2013) 40 STT 513; 35 taxmann.com 658 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 572 CCE, Allahabad v. Azam Rubber Products Ltd. (2011) 23 STR 263; (2012) 21 taxmann.com 297 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 615 CCE, Allahabad v. Balrampur Chini Mills Ltd. (2014) 300 ELT 449 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 979 CCE, Allahabad v. Govind Mills Ltd. (2014) 43 GST 560; 42 taxmann.com 59 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272 CCE, Allahabad v. ITI Ltd. (2017) 347 ELT 335 (Cestat, Allahabad). . . . . . . . . . . . . . . . . . . . . . 548 xlv

Compendium of Judicial Pronouncements CCE, Allahabad v. Sangam Structurals Ltd. (2015) 39 STR 1034 (Cestat, New Delhi). . . . . . . . 471 CCE, Allahabad v. U.P. State Sugar Corporation Ltd. (2012) 27 STR 417; (2013) 39 STT 57; (2011) 273 ELT 163 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755 CCE, Aurangabad v. Pendharkar Constructions (2011) 23 STR 75; (2012) 21 taxmann.com 185 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 834 CCE, Aurangabad v. Rudra Galaxy Channel Ltd. (2015) 38 STR 445; (2015) 59 taxmann.com 255 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 389 CCE, Aurangabad v. Rudra Galaxy Channel Ltd. (2016) 53 GST 167 (Cestat, Mumbai). . . . . . . 392 CCE, Aurangabad v. Shankar Rajaram Kolapkar (2012) 25 STR 62 (Cestat, Mumbai). . . . . . . . 310 CCE, Bangalore II Commissionerate v. Alsthom Instrument Transformers (2015) 56 taxmann.com 380; 50 GST 722 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 819 CCE, Bangalore II v. Pearl Insulation Ltd. (2012) 27 STR 337; (281) ELT 192; (2013) 38 STT 94 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 976, 979 CCE, Bangalore v. Biocon Ltd. (2011) 267 ELT 28 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . 913 CCE, Bangalore v. Mysore Electrical Industries Ltd. (2011) 267 ELT 607 (Karnataka). . . . . . . . 626 CCE, Bangalore v. PNB Metlife India Insurance Co. Ltd. (2015) 39 STR 561 (Karnataka) . . . . 946 CCE, Bangalore v. Solectron Centrum Electronics (2017) 50 STR 105 (SC). . . . . . . . . . . . . . . . 245 CCE, Bangalore v. Stanzen Toyotetsu India (P) Ltd. (2011) 23 STR 444 (Karnataka). . . . . . . . . 946 CCE, Bangalore v. Tata Advanced Materials Ltd. (2011) 271 ELT 62; (2012) 26 STR 600; (2012) 34 STT 316; (2012) 17 taxmann.com 47 (Karnataka). . . . . . . . . . . . . . . . 969 CCE, Bangalore v. United Sprites Ltd. (2017) 345 ELT 417 (SC). . . . . . . . . . . . . . . . . . . . . . . . . 548 CCE, Bangalore-I v. Bhulwalka Steel Industries Ltd. (2012) 277 ELT 153 (Karnataka) . . . . . . . 963 CCE, Bangalore-I v. Bhuwalka Alloys (P) Ltd. (2012) 34 STT 325; (2011) 16 taxmann.com 328; (2012) 281 ELT 213 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 931 CCE, Bangalore-I v. Geltec Ltd. (2014) 52 taxmann.com 345; (2015)49 GST 120 (SC). . . . . . . 959 CCE, Bangalore-I v. MCI Creations (2015) 322 ELT 663 (Karnataka). . . . . . . . . . . . . . . . . . . . . 760 CCE, Bangalore-I v. Tafe Ltd. (Tractor Division) (2012) 26 STR 160; (2011) 31 STT 332; (2011) 10 taxmann.com 283 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 959 CCE, Bangalore-II v. Gokaldas Images (P) Ltd. (2012) 28 STR 214; 278 ELT 590; (2013) 29 taxmann.com 364 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 956, 979 CCE, Bangalore-II v. Pearl Insulation Ltd. (2012) 27 STR 337; (2013) 38 STT 94; (2012) 28 taxmann.com 231; (2012) 281 ELT 192 (Karnataka). . . . . . . . . . . . . . . . . .977, 979 CCE, Bangalore-II v. TAFE Ltd. (Tractor Division) (2015) 322 ELT 864 (Karnataka) . . . . . . . . 953 CCE, Bangalore-III (2017) 346 ELT 347 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244 CCE, Bangalore-III v. Karnataka Vidyuth Karkahane Ltd. (2015) 322 ELT 254 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 823 CCE, Bangalore-III v. Motherson Sumi Electric Wires (2012) 36 STT 165; (2012) 23 taxmann.com 194; (2012) 278 ELT 177 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . 956 CCE, Bangalore-III v. Multiplex Fertilizers Pvt. Ltd. (2014) 303 ELT 423; 47 taxmann.com 359; 46 GST 656 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 636 CCE, Bangalore-III v. Saturn Industries (2011) 267 ELT 609 (Karnataka). . . . . . . . . . . . . . . . . . 962 CCE, Bangalore-III v. Tata Auto Comp. Systems Ltd. (2010) 20 STR 546; (2009) 239 ELT 130 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 974 CCE, Bangalore-III v. Tata Auto Components Systems Ltd. (2013) 29 STR 105; (2011) 33 STT 294 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 974 CCE, Bangalore-III v. TD Power System Pvt. Ltd. (2011) 270 ELT 502 (Karnataka) . . . . . . . . . 755 CCE, Bangalore-V v. Vishal Precession Steel Tubes & Strips Pvt. Ltd. (2017) 349 ELT 686 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 933 CCE, Belapur v. Elder Pharmaceutical Ltd. (2015) 37 STR 241 (Cestat, Mumbai). . . . . . . . . . . 575 xlvi

Table of cases CCE, Belapur v. HM Poly Containers Ltd. (2006) 4 STR 337; (2006) 8 STJ 58; (2007) 9 STT 96 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280 CCE, Belgaum v. Akay Cosmetics Pvt. Ltd. (2005) 182 ELT 294 (SC) . . . . . . . . . . . . . . . . . . . . 506 CCE, Belgaum v. Comfit Sanitary Napkins (I) Pvt. Ltd. (2004) 74 ELT 220 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 652 CCE, Belgaum v. Dharwad Co-op Milk Producers Societies Union Ltd. (2015) 39 STR 989 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 658 CCE, Belgaum v. Gokak Mills (2013) 295 ELT 392 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . 627 CCE, Belgaum v. Jindal Vijaya Nagar Steel Ltd. (2009) 244 ELT 500 (Karnataka). . . . . . . . . . . 652 CCE, Bhavnagar v. Fact Paper Mills (P.) Ltd. (2015) 53 taxmann.com 92 (SC); (2014) 308 ELT 442 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 762 CCE, Bhavnagar v. Ultratech Cement Pvt. Ltd. (2014) 302 ELT 334 (Gujarat) . . . . . . . . . . . . . . 285 CCE, Bhopal v. Central Mine Planning & Design Institute Ltd. (2017) 3 GSTL 289 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 649 CCE, Bhopal v. Peptech Constructions (2015) 38 STR 639 (Cestat, New Delhi). . . . . . . . . 546, 631 CCE, Bhopal v. Sonali India (2014) 34 STR 47 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . 488 CCE, Bhopal v. Telecom District Manager, BSNL (2017) 47 STR 282 (Cestat, New Delhi). . . . 458 CCE, C & ST v. Bellary Computers (2014) 33 STR 504; 47 taxmann.com 177; 46 GST 640 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 760 CCE, C & ST v. Federal Bank Ltd. (2016) 42 STR 418 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 353 CCE, C & ST v. Mutual Industries Ltd. (2014) 302 ELT 237 (Gujarat). . . . . . . . . . . . . . . . . . . . . 824 CCE, C & ST v. Neral Paper Mill Pvt. Ltd. (2010) 20 STR 601 (Gujarat) . . . . . . . . . . . . . . . . . . 282 CCE, C & ST v. Prem Conductors Pvt. Ltd. (2013) 292 ELT 328 (Gujarat). . . . . . . . . . . . . . . . . 758 CCE, C & ST v. Swarmagiri Wire Insulations Pvt. Ltd. (2014) 301 ELT 46 (Karnataka). . . . . . . 511 CCE, C & ST, BBSR-I v. M/s. Nilalohita Enterprises (2007) 6 STR 318 (Cestat, Kolkata). . . . . 379 CCE, C & ST, Kanpur v. Juhi Alloys Ltd. (2014) 43 STT 519; 42 taxmann. com 51; 302 ELT 487 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 965 CCE, C & ST, Vapi v. Madura Industries Textiles (2013) 39 STT 541; 32 taxmann.com 64 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 983 CCE, C &ST, Belgaum v. Vasavadatta Cements Ltd. (2012) 34 STT 485; (2012) 18 taxmann.com 63; (2011) 24 STR 542 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . .940 CCE, C&ST v. Chakita Ranjini Udyam (2014) 50 taxmann. com 96; 48 GST 103 (SC). . . . . . . 483 CCE, C&ST v. Jindal South West Steel Ltd. (2013) 38 STT 92; (2012) 27 STR 201; (2012) 28 taxmann.com 262 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 757 CCE, C&ST, Belgaum v. Vasavadatta Cements Ltd. (2012) 34 STT 485; (2011) 24 STR 542 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 950 CCE, C&ST, Raipur v. SKS Ispat & Power Ltd. (2017) 4 GSTL 337 (Chhattisgarh). . . . . . . . . . 967 CCE, Calcutta v. Black Diamond Beverage Ltd. (2015) 49 GST 666; 54 taxmann.com 9; 307 ELT 679 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 286 CCE, Calcutta-I v. Suraj Ratan Mohta (1999) 113 ELT 260; (2006) 2 STR 246; (2007) 11 STT 240 (Cegat, Calcutta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 CCE, Calcutta-VI v. Visuvious India Ltd. (2013) 40 STT 232; (2013) 31 taxmann.com 367; (2012) 28 STR 550 (Calcutta) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 707 CCE, Chandigarh v. A.S. Financing (2016) 54 GST 76; (2015) 60 taxmann. com 203 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 311 CCE, Chandigarh v. Chandigarh Petro Foam Pvt. Ltd. (2017) 350 ELT 246 (P&H) . . . . . . . . . . 934 CCE, Chandigarh v. Drish Shoes Ltd. (2010) 254 ELT 417; 27 STT 270 (Himachal Pradesh) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 904

xlvii

Compendium of Judicial Pronouncements CCE, Chandigarh v. Fascinate Advertising & Marketing (2013) 31 STR 77 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 416, 417, 425 CCE, Chandigarh v. Goetze India Ltd. (2005) 191 ELT 761 (Cestat, Delhi). . . . . . . . . . . . . . . . . 650 CCE, Chandigarh v. H.P. Ex-Servicemen Corporation (2015) 38 STR 949; 41 taxmann.com 103; 43 GST 154 (Himachal Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 728 CCE, Chandigarh v. Krishna Automobiles (2011) 23 STR 57; (2011) 33 STT 445; (2011) 15 taxmann.com 205 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 834 CCE, Chandigarh v. Pepsi Foods Ltd. (2011) 30 STT 284 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . 829 CCE, Chandigarh v. Punjab State Federation Co-op. Sugar Mills Ltd. (2014) 36 STR 691 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 835 CCE, Chandigarh v. Rambel Consumer Services (2017) 49 STR 415 (Cestat, New Delhi). . . . . 900 CCE, Chandigarh v. Roshon Lal Ravi Decorators (2008)11 STR 244; (2008) 15 STT 143 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 479 CCE, Chandigarh v. Shree Ambica Steel Industries (2013) 41 STT 70; 288 ELT 420; 29 taxmann.com 309 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 511 CCE, Chandigarh v. Sital International (2010) TOIL 83-SC-CX. . . . . . . . . . . . . . . . . . . . . . . . . . 507 CCE, Chandigarh v. Sunder Steel Products (2015) 316 ELT 173 (Cestat, New Delhi). . . . . . . . . 285 CCE, Chandigarh v. Team S & S (2011) 9 taxmann.com 46; (2011) 30 STT 300 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 365 CCE, Chandigarh v. Vardhman Industries Ltd. (2006) 205 ELT 241 (Cestat, Delhi) . . . . . . . . . . 650 CCE, Chandigarh-I v. Ind Swift Lands Ltd. (2017) 6 GSTL 21 (P&H). . . . . . . . . . . . . . . . . . . . . 764 CCE, Chandigarh-I v. Paul Merchants Ltd. (2014) 51 taxmann.com 444; 48 GST 811 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 CCE, Chandigarh-I v. Sawan Mal Shibu Mal Steel Rolling Mills (2014) 49 taxmann.com 157; 47 GST 698; 315 ELT 24 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . 571 CCE, Chandigarh-I v. Sigma Vibracoustic (India) Pvt. Ltd. (2013) 31 STR 207 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 905 CCE, Chandigarh-II v. Goetze India Ltd. (2014) 300 ELT 215 (Punjab & Haryana). . . . . . . . . . 628 CCE, Chennai v. Grasim Industries (2015) 50 GST 415; 56 taxmann.com 405; 318 ELT 594 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 630 CCE, Chennai v. Smith Kline Beechem Consumer Brands Ltd. (2008) 224 ELT 84 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 625 CCE, Chennai v. Titan Industries Ltd. (2007) 214 ELT 316; (2007) taxmann. com 915 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290, 468 CCE, Chennai-I Commissionerate v. Peter & Miller Packers (2015) 50 GST 719; 56 taxmann.com 279; 319 ELT 631 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 576 CCE, Chennai-I v. Indian Oil Corporation (2017) 354 ELT 585 (Madras) . . . . . . . . . . . . . . . . . . 521 CCE, Chennai-I v. Manali Petrochemicals Ltd. (2011) 264 ELT 39 (Madras). . . . . . . . . . . . . . . .654 CCE, Chennai-I v. Superintending Engineer, TNEB (2014) 300 ELT 45 (Madras) . . . . . . . . . . . 628 CCE, Chennai-II Commissionerate v. Sundaram Dynacast Ltd. (2015) 56 taxmann.com 346; 51 GST 130; 321 ELT 99 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 719 CCE, Chennai-II v. Cegat (2008) 228 ELT 338 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 731 CCE, Chennai-II v. Ultramarine & Pigments Ltd. (2015) 319 ELT 285 (Madras) . . . . . . . . . . . . 743 CCE, Chennai-III v. Joy Foam Pvt. Ltd. (2015) 322 ELT 209; 59 taxmann.com 225 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 952 CCE, Chennai-III v. Supreme Industries Ltd. (2014) 303 ELT 513 (Madras). . . . . . . . . . . . . . . . 818 CCE, Chennai-III v. Supreme Industries Ltd., Hosur (2014) 45 GST 71; (2014) 44 taxmann.com 78 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 823

xlviii

Table of cases CCE, Chennai-IV v. Sundaram Fasteners Ltd. (2014) 44 GST 698; 43 taxmann.com 462; 307 ELT 7 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 979 CCE, Chennai-IV v. Taj Madras Flight Kitchen P. Ltd. (2015) 321 ELT 286 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 515 CCE, Cochin v. Idea Mobile Communication Ltd. (2010) 19 STR 18; (2010) 20 STT 19 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400 CCE, Coimbatore v. Busy Bee (2015) 37 STR 932; (2015) 49 GST 27; (2014) 51 taxmann.com 488 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 843 CCE, Coimbatore v. Cestat, Chennai (2013) 294 ELT 372 (Madras). . . . . . . . . . . . . . . . . . . . . . . 717 CCE, Coimbatore v. Indian Humes & Pipe Co. Ltd. (2015) (320) E.L.T. 258 (Madras). . . . . . . . 697 CCE, Coimbatore v. Pricol Ltd. (2015) 320 ELT 703 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . 798 CCE, Coimbatore v. Pricol Ltd. (2015) 39 STR 190 (Madras). . . . . . . . . . . . . . . . . . . . . . . . 603, 631 CCE, Commissionerate, Delhi v. Leading Solution India (P.) Ltd. (2014) 45 GST 234; 44 taxmann.com 199; 305 ELT 472 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . 738 CCE, Daman v. Biochem Pharmaceuticals (2007) 8 STR 324 (Cestat, Mumbai). . . . . . . . . . . . . 650 CCE, Daman v. Tata SSL Ltd. (2008) 9 STR 579; (2006) taxmann.com 1450; (2006) 199 ELT 417 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700 CCE, Delhi v. Brew Force Machine Pvt. Ltd. (2015) 322 ELT 774 (Delhi) . . . . . . . . . . . . . . . . . 790 CCE, Delhi v. Ishaan Research Lab Pvt. Ltd. (2008) 230 ELT 7; (2008) taxmann.com 939 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 564 CCE, Delhi v. Maruti Udyog Ltd (2002) 141 ELT 3; (2002) taxmann.com 1565 (SC). . . . . . . . . 384 CCE, Delhi v. S.G. Engineers (2015) 322 ELT 204 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 728 CCE, Delhi-I v. Arya Exports and Industries (2005) 192 ELT 89 (Delhi). . . . . . . . . . . . . . . . . . . 636 CCE, Delhi-I v. Hindustan Machines (2015) 322 ELT 616 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . 742 CCE, Delhi-I v. Joint Secretary (Revisionary Authority) (2013) 287 ELT 177 (Delhi). . . . . . . . . 470 CCE, Delhi-I v. Pearl Drinks Ltd. (2012) 27 STR 327; (2012) 38 STT 111; (2012) 28 taxmann.com 67 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 695 CCE, Delhi-I v. Sunshine Industries (2015) 322 ELT 265 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . 575 CCE, Delhi-I v. Vijay Kumar Arora (2015) 323 ELT 83 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . 762 CCE, Delhi-II v. Sterling Cellular (2006) 1 STR 159 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . 459 CCE, Delhi-II v. Vintron Electronics Pvt. Ltd. (2005) 182 ELT 218 (Cestat, New Delhi) . . . . . . 961 CCE, Delhi-III v. Becton Dickinson India Pvt. Ltd. (2015) 322 ELT 81 (Punjab & Haryana). . . 725 CCE, Delhi-III v. Maruti Suzuki India Ltd. (2016) 336 ELT 266 (Punjab & Haryana). . . . . . . . . 729 CCE, Delhi-III v. Maruti Udyog Limited (2007) 214 ELT 173 (P & H) . . . . . . . . . . . . . . . . . . . . 976 CCE, Delhi-III, Gurgaon v. Electrolus Kelvinator Ltd. (2008) 11 STR 216 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 845 CCE, Delhi-IV v. Sethi Industrial Corporation (2014) 309 ELT 159 (Cestat, New Delhi). . . . . . 965 CCE, East Singhbhum v. Tata Motors Ltd. (2013) 294 ELT 394; (2014) 43 GST 555; (2014) 42 taxmann.com 64 (Jharkhand). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 964 CCE, Gaziabad v. UT Ltd. (2017) 48 STR 437 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 633 CCE, Ghaziabad v. Naresh Kumar & Co. (P) Ltd. (2014) 35 STR 330 (Cestat, Delhi) . . . . . . . . 523 CCE, Ghaziabad v. Radha Products Pvt. Ltd. (2012) 260 ELT 98; (2010) 1 taxmann.com 348 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 468 CCE, Goa v. Machado & Sons Agents & Stevedors Pvt. Ltd (2016) 44 S.T.R. 459 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370 CCE, Goa v. R.K. Construction (2016) 41 STR 879 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . 520 CCE, Goa v. Rudra Industries (2013) 40 STT 227; (2013) 32 taxmann.com 39 (Bombay). . . . . 970 CCE, Gujarat v. Aditya Yarns Pvt. Ltd. (2015) 319 ELT 597 (SC). . . . . . . . . . . . . . . . . . . . . . . . . 761 CCE, Gujarat v. Aditya Yarns Pvt. Ltd. (2017) 52 STR 82 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . 764 xlix

Compendium of Judicial Pronouncements CCE, Guntur v. Varun Motors (2013) 30 STR 31 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . 948 CCE, Hyderabad v. Hyundai Motors India Engineering (2011) 21 STR 667 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 617 CCE, Hyderabad v. I.T.C. Bhadrachalam (2015) 319 ELT 547; 60 taxmann.com 376 (SC). . . . . 630 CCE, Hyderabad v. Novopan Industries Ltd. (2007) 209 ELT 161; (2007) taxmann.com 1335 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 538 CCE, Hyderabad v. Paris Waves (2008) 224 ELT 295; (2008) taxmann.com 100 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 640 CCE, Hyderabad v. Ravi Foods Ltd. (2011) 271 ELT 436 (Cestat, Bangalore). . . . . . . . . . . . . . . 906 CCE, Hyderabad v. Vijay Leasing Co. (2011) 22 STR 553; (2011) 32 STT 35; (2011) 11 taxmann.com 383 (Cestat, Bangalore) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 653 CCE, Hyderabad-III v. Navodhaya Plastic Industries Ltd. (2013) 298 ELT 541; (2014) 42 taxmann.com 345; 43 GST 666 (Cestat, LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 970 CCE, Indore v. Hind Syntex Ltd. (2009) 18 STT 340 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . 640 CCE, Indore v. International Logistics (2013) 31 STR 563; (2012) 36 STT 88; (2012) 22 taxmann.com 301 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 374 CCE, Indore v. Mukesh Kumar Eklodia (2013) 31 STR 18 (Cestat, New Delhi). . . . . . . . . . . . . 695 CCE, Indore v. Vertex Technosoft Ltd. (2017) 6 GSTL 37 (Cestat, New Delhi). . . . . . . . . . . . . . 606 CCE, Jaipur v. Hindustan Zinc Ltd. (2012) 37 STT 357; (2012) 26 taxmann.com 209 (SC). . . . 655 CCE, Jaipur v. J.K. Cement Works (2009) 14 STR 538; 20 STT 254 (Cestat, New Delhi) . . . . . 937 CCE, Jaipur v. Metal Engineering & Forging Co (2009) 14 STR 16; (2009) 21 STT 180 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 437 CCE, Jaipur v. Mewar Bartan Nirman Udyog (2008) 231 ELT 27 (SC). . . . . . . . . . . . . . . . . . . . 303 CCE, Jaipur-I v. Chambal Motors Pvt. Ltd. (2008) 9 STR 275; (2008) 12 STT 216 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 415 CCE, Jaipur-I v. Daswani Classes (2008) 11 STR 189; (2009) 18 STT 388 (Cestat, Delhi). . . . . 385 CCE, Jaipur-I v. Louis Berger International Inc. (2009) 13 STR 381; (2008) 18 STT 312 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 429 CCE, Jaipur-I v. National Engineering Industries Ltd. (2015) 322 ELT 39; 50 GST 721; 56 taxmannn.com 377 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 780 CCE, Jaipur-II v. Super Synotex (India) Ltd. (2014) 301 ELT 273; 43 taxmann.com 140 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284 CCE, Jalandhar v. Bhagwati Forex (2014) 47 GST 236; (2014) 48 taxmann. com 168 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 760, 835 CCE, Jalandhar v. International Tractors Ltd. (2013) 38 STT 99; (2012) 28 taxmann.com 157; (2012) 27 STR 205 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . 789 CCE, Jalandhar v. International Tractors Ltd. (2015) 49 GST 387; 53 taxmann.com 69 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 936 CCE, Jalandhar v. Mukerian Papers Ltd. (2014) 46 GST 682; 47 taxmann.com 271 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 601 CCE, Jalandhar v. Pioneer Agro Extracts Ltd. (2008) 230 ELT 597 (P & H) . . . . . . . . . . . . . . . . 969 CCE, Jammu v. Jindal Drugs Ltd. (2011) 267 ELT 653; (2010) 2 taxmann.com 582 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292, 476 CCE, Jamshedpur v. Tata Motors Ltd. (2017) 48 STR 460 (Jharkhand). . . . . . . . . . . . . . . . . . . . 958 CCE, Jamshedpur v. Tinplate Company of India (2013) 39 STT 844; (2013) 33 taxmann.com 16 (Jharkhand). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 570 CCE, Jamshedpur v. Xenon (2013) 38 STT 531; (2013) 30 taxmann.com 154 (Jharkhand). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 826 CCE, Kanpur v. Agra Computers (2014) 34 STR 104 (Cestat, New Delhi) . . . . . . . . . . . . . 228, 349 l

Table of cases CCE, Kanpur v. Ufan Chemicals (2013) 39 STT 818; (2013) 290 ELT 217; (2013) 32 taxmann.com 389 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 716 CCE, Kolkata v. Shree Gobind deo Glass Works Ltd. (2011) 23 STR 177; (2012) 21 taxmann.com 268 (Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249 CCE, Kolkata-II v. Super Forging & Steels Ltd. (2013) 40 STT 235; (2013) 31 taxmann.com 361; (2012) 28 STR 554 (Calcutta) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 707 CCE, Kolkata-VII v. G D Pharmaceuticals (P) Ltd. (2012) 27 STR 140; (2013) 38 STT 122; (2012) 28 taxmann.com 49 (Cestat, Kolkata) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 798 CCE, Lucknow v. Chhata Sugar Co Ltd. (2004) 165 E.L.T. 369; (2004) taxmann.com 1198 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 362 CCE, Ludhiana v. Amarjit Aggarwal & Co. (2014) 33 STR 59; 45 GST 483; 45 taxmann.com 107 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 311, 484 CCE, Ludhiana v. APS Associates Pvt. Ltd. (2015) 317 ELT 740 (Cestat, Delhi). . . . . . . . . . . . . 771 CCE, Ludhiana v. Bir Advertising Agency (2009) 16 STR 695 (Cestat, New Delhi). . . . . . . . . . 345 CCE, Ludhiana v. Gulab Industries (P) Ltd (2014) 43 GST 149; 41 taxmann. com 124 (Punjab & Haryana) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 543 CCE, Ludhiana v. Gulab Industries Pvt Ltd. (2015) 316 ELT 657; 41 taxmann.com 124 (P&H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 273 CCE, Ludhiana v. Jagatjit Industries Ltd. (2011) 22 STR 518 (Punjab & Haryana). . . . . . . . . . . 979 CCE, Ludhiana v. Jaisons Wool Coomber Ltd. (2011) 31 STT 167 (Punjab & Haryana). . . . . . . 959 CCE, Ludhiana v. Mayfair Resorts (2011) 21 STR 589; (2010) 28 STT 471 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 415 CCE, Ludhiana v. Ralson India Ltd. (2008) 10 STR 505; (2007) 6 STT 134; (2006) taxmann.com 289; (2006) 202 ELT 759 (P & H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 961 CCE, Madurai v. Aquanet (2011) 21 STR 633 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . .314 CCE, Madurai v. B.V.V. Paper Industries Ltd. (2017) 51 STR 500 (Madras). . . . . . . . . . . . . . . . 607 CCE, Madurai v. Kodai Automobile Ltd. (2011) 21 STR 172; (2011) 32 STT 234; (2011) 12 taxmann.com 403 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 713 CCE, Madurai v. Rajshree Sugars & Chemicals Ltd. (2014) 299 ELT 277; 43 taxmann.com 257; 44 GST 425 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 975 CCE, Mangalore v. HML Agencies (P) Ltd. (2012) 27 STR 132; (2012) 281 ELT 369; (2014) 43 GST 300; (2013) 37 taxmann.com 350 (Karnataka). . . . . . . . . . . . . . . . . 798 CCE, Mangalore v. Indian Oil Corporation (2010) 20 STR 458; (2010) 258 ELT 504; (2010) 29 STT 219 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 788 CCE, Mangalore v. M/s. Mangalore Refineries and Petro Chemical Ltd. (2011) 270 ELT 49 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755 CCE, Mangalore v. Rai & Associates (2011) 23 STR 210; (2012) 21 taxmann. com 300 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755 CCE, Meerut – II v. Prince Gutka Ltd. (2017) 52 STR 83 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . 525 CCE, Meerut v. Dhampur Sugar Mills Ltd. [(2007) 216 ELT A23 (SC)]. . . . . . . . . . . . . . . . . . . . 966 CCE, Meerut v. Modi Xerox Ltd. (2012) 275 ELT 406 (Allahabad). . . . . . . . . . . . . . . . . . . 292, 482 CCE, Meerut v. Moradabad Gas Service (2013) 31 STR 308 (Cestat, Delhi). . . . . . . . . . . . . . . . 451 CCE, Meerut-I v. Ankushis Enterprises (2013) 30 STR 612 (Cestat, Delhi). . . . . . . . . . . . . . . . . 373 CCE, Meerut-I v. Parmarth Iron Pvt. Ltd. (2010) 260 ELT 514 (Allahabad). . . . . . . . . . . . . . . . . 507 CCE, Meerut-I v. Unitech Machines Ltd. (2011) 24 STR 452 (Cestat, New Delhi). . . . . . . . . . . 647 CCE, Meerut-II v. Prince Gutka Ltd. (2017) 52 STR 83 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 549 CCE, Meerut-II v. Quality Exports & Chemicals (2015) 319 ELT 243 (SC). . . . . . . . . . . . . . . . . 760 CCE, Meerut-II, v. Polyplex Corporation Ltd. (2008) 222 ELT 529; (2008) taxmann.com 720 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 640 li

Compendium of Judicial Pronouncements CCE, Mumbai v. Anand Arc Electrodes (P) Ltd. (2010) 252 ELT 411; (2010) 2 taxmann.com 979 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 973 CCE, Mumbai v. Azo Dye Chem (2000) 120 ELT 201; (2000) taxmann.com 1748 (Cestat, New Delhi-LB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 695 CCE, Mumbai v. Britannia Industries Ltd. (2015) 322 ELT 182 (SC). . . . . . . . . . . . . . . . . . . . . . 725 CCE, Mumbai v. Ceat Ltd. (2014) 308 ELT 99 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . 542 CCE, Mumbai v. Classic Strips (P.) Ltd. (2015) 51 GST 93; 57 taxmann.com 298 (SC). . . . . . . 576 CCE, Mumbai v. Ebay India (P.) Ltd. (2015) 50 GST 533; 55 taxmann.com 529; 35 STR 590 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 772 CCE, Mumbai v. Jubilant Enpro (P) Ltd. (2014) 43 GST 236; (2013) 38 taxmann.com 297 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 376 CCE, Mumbai v. Jubilant Enpro Pvt. Ltd. (2016) 46 S.T.R. 448 (Cestat, Mumbai). . . . . . . . . . . 371 CCE, Mumbai v. Mahindra & Mahindra (Auto Division) (2017) 350 ELT 492 (Bombay) . . . . . 764 CCE, Mumbai v. Mahindra & Mahindra Ltd. (2015) 315 ELT 161; 58 taxmann.com 278 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 752 CCE, Mumbai v. Milton Plastics Ltd. (2008) 232 ELT 653; (2008) taxmann. com 1294 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 638 CCE, Mumbai v. Phenoweld Polymers (P.) Ltd. (2015) 57 taxmann.com 54; 322 ELT 117 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 574 CCE, Mumbai-I v. Bombay Dyeing & Manufacturing Co. Ltd. (2007) 10 STT 286; 215 ELT 3 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 975 CCE, Mumbai-I v. Inga Laboratories Pvt. Ltd. (1997) 93 ELT 209 (Cestat, Mumbai). . . . . . . . . 649 CCE, Mumbai-II v. Cona Industries (2017) 352 ELT 12 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . 524 CCE, Mumbai-II v. Hindustan Petroleum Corporation Ltd. (2017) 347 ELT 229 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 832 CCE, Mumbai-II v. Indian Oil Tanking Pvt. Ltd. (2017) 6 GSTL 417 (Cestat, Mumbai). . . . . . . 933 CCE, Mumbai-III v. Basant Rubber Factory Ltd. (2011) 31 STT 177 (Bombay). . . . . . . . . . . . . 962 CCE, Mumbai-III v. CEAT Ltd. (2012) 37 STT 430; (2012) 26 taxmann.com 283 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 568 CCE, Mumbai-III v. Jay Tanks & Vessels Pvt. Ltd. (2014) 306 ELT 515 (Cestat, Mumbai) . . . . 818 CCE, Mumbai-III v. Mardia Tubes Ltd. (2007) 209 ELT 60 (Cestat, Mumbai). . . . . . . . . . . . . . .961 CCE, Mumbai-IV v. Damnet Chemicals Pvt. Ltd. (2007) 216 ELT 3; (2007) taxmann.com 658 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 563 CCE, Mumbai-V v. GTC Industries Ltd. (2008) 12 STR 468; (2008) TMI 31592; (2008) 17 STT 63 (Cestat, Mumbai-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 937, 944 CCE, Mysore v. Chamundi Textiles (Silk Mills) Ltd. (2010) 20 STR 219 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 904 CCE, Mysore v. Jaladarshini Pipes Pvt. Ltd. (2011) 271 ELT 30; (2012) 26 STR 594; (2012) 37 STT 713; (2011) 27 taxmann.com 283 (Karnataka). . . . . . . . . . . . . . . . . 755 CCE, Mysore v. Powercell Battery (India) Ltd. (2010) 19 STR 400 (Cestat, Bangalore). . . . . . . 458 CCE, Mysore v. Reid & Taylor (India) Ltd. (2012) 25 STR 85 (Cestat, Bangalore). . . . . . . . . . . 568 CCE, Nagpur v. Khare & Tarkunde Infrastructure Pvt. Ltd. (2017) 2 GSTL 444 (Bombay) . . . . 845 CCE, Nagpur v. Maharashtra Electrosmelt Ltd. (2008) 224 ELT 391; (2008) taxmann.com 248 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 969 CCE, Nagpur v. Manikgarh Cement (2010) 20 STR 456; 29 STT 230 (Bombay) . . . . . . . . . . . . 938 CCE, Nagpur v. Morarjee Brembana Ltd (2015) 57 taxmann.com 73; 51 GST 227; 318 ELT 600 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 725 CCE, Nagpur v. Ultratech Cement Ltd. (2010) 20 STR 577; 29 STT 244; (2010) 260 ELT 369 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 282, 938, 944, 946 lii

Table of cases CCE, Nashik v. Ashoka Buildcon Ltd. (2016) 41 STR 452 (Cestat, Mumbai) . . . . . . . . . . . . . . . 520 CCE, Nashik v. Indian Oil Corporation Ltd. (2017) 3 G.S.T.L. 352 (Cestat, Mumbai). . . . . 371, 427 CCE, Nashik v. Tapi Textiles Pvt. Ltd. (2017) 60 GST 93; 78 Taxmann.com 136 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 840 CCE, New Delhi v. Connaught Plaza Restaurant Pvt. Ltd. (2012) 286 ELT 321 (SC). . . . . . . . . 348 CCE, New Delhi v. Feedback Ventures (2006) 1 STR 165 (Cestat, New Delhi). . . . . . . . . . . . . . 459 CCE, New Delhi v. Hari Chand Shri Gopal & Others (2010) 260 ELT 3 (SC). . . . . . . . . . . . . . . 291 CCE, New Delhi v. Semtinel Security Pvt. Ltd. (2006) 2 STR 520 (Cestat, New Delhi). . . . . . . 458 CCE, Noida v. Delphi Automotive Systems Ltd. (2013) 292 ELT 189 (Allahabad). . . . . . . . . . . 826 CCE, Noida v. Matsushita TV and Audio Indore Ltd. (2006) 1 STR 162; (2006) 3 STT 374 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123, 321 CCE, Noida v. Polar Industries Ltd. (2013) 292 ELT 503 (Allahabad. . . . . . . . . . . . . . . . . . . . . . 569 CCE, Noida v. Samsung India Electronic Ltd. (2014) 51 taxmann.com 8; 48 GST 416 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 970 CCE, Noida v. Woco Motherson Elastomer Ltd. (2013) 31 STR 492; (2012) 34 STT 124; (2011) 16 taxmann.com 51 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . .938 CCE, Pondicherry v. Cestat (2009) 240 ELT 367 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 975 CCE, Pondicherry v. Cestat, Chennai (2015) 323 ELT 77 (Madras) . . . . . . . . . . . . . . . . . . . . . . . 714 CCE, Pondicherry v. Dr. Reddy’s Laboratories Ltd. (2005) 191 ELT 660 (Cestat, Chennai). . . . 975 CCE, Pondicherry v. Supreme Industries Ltd. (2014) 310 ELT 337 (Cestat, Chennai). . . . . . . . . 959 CCE, Pondicherry v. Whirlpool India Ltd. (2015) 316 ELT 209; 50 taxmann. com 364; 48 GST 356 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .771 CCE, Pondicherry v. Whirlpool of India Ltd. (2017) 6 GSTL 342 (Cestat, Chennai). . . . . . . . . . 444 CCE, Puducherry Commissionerate v. Customs, Excise & Service Tax Appellate Tribunal (2014) 50 taxmann.com 74; (2015) 48 GST 115 (Madras). . . . . . . . . . . . . 845 CCE, Puducherry Commissionerate v. Customs, Excise and Service Tax Appellate Tribunal (2014) 44 GST 182; 43 taxmann.com 13 (Madras). . . . . . . . . . . . . . . . . . . 823 CCE, Pune II v. Techno Vision (2007) 219 ELT 942 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . 961 CCE, Pune v. Ballarpur Industries Ltd. (2007) 215 ELT 380; (2007) 6 STR 392; (2007) taxmann.com 1128 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 639 CCE, Pune v. CMS Traffic Systems Ltd. (2016) 56 GST 391; 70 taxmann.com 278 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 312 CCE, Pune v. Fair field Atlas Ltd. (2008) 230 ELT 511; (2008) taxmann.com 543 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 959 CCE, Pune v. Kesar Petro Products Ltd. (2014) 33 STR 646 (Cestat, Mumbai). . . . . . . . . . . . . . 349 CCE, Pune-I Sandvik Asia Ltd. (2017) 52 STR 112 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . 634 CCE, Pune-I v. Eaton Industries P. Ltd. (2011) 22 STR 223; (2011) TIOL-166 (Cestat-Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .620 CCE, Pune-I v. Gl & V India Pvt. Ltd. (2015) 321 ELT 611 (Bombay). . . . . . . . . . . . . . . . . . . . . 980 CCE, Pune-I v. Syntel International (P) Ltd. (2015) 39 STR 27 (Bombay). . . . . . . . . . . . . . . . . . 724 CCE, Pune-I v. Tanschem Ltd. (2015) 322 ELT 87 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . 471 CCE, Pune-I v. Thyssenkrupp Industries India Ltd. (2017) 48 STR 81 (Cestat, Mumbai). . . . . . 584 CCE, Pune-II v. Central Panchyat (2015) 51 GST 314; 57 taxmann.com 170 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 390 CCE, Pune-II v. Commander Security Services (2015) 39 STR 494 (Cestat, Mumbai). . . . 370, 378 CCE, Pune-II v. Eurotex Industries Ltd. (2014) 307 ELT 395 (Cestat, Mumbai) . . . . . . . . . . . . . 628 CCE, Pune-II v. Universal Luggage Mfg. Co. Ltd. (2017) 345 ELT 134 (Cestat, Mumbai). . . . . 633 CCE, Pune-II, v. Shree Datta SSK Ltd. (2014) 43 GST 46; (2013) 37 taxmann. com 424 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 413 liii

Compendium of Judicial Pronouncements CCE, Pune-III v. Ballarpur Industries Ltd. (2008) 229 ELT 498 (Bombay) . . . . . . . . . . . . . . . . . 640 CCE, Pune-III v. India Land Infrastructure Dev. Pvt. Ltd. (2017) 5 GSTL 140 (Bombay). . . . . . 748 CCE, Pune-III v. Maharashtra State Bureau of Text Books Production & Curriculum Research (2015) 39 STR 235 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . 698 CCE, Raigad v. Ispat Industries Ltd. (2012) 275 ELT 79 (Bombay). . . . . . . . . . . . . . . . . . . . . . . 982 CCE, Raigad v. O.N.G.C. Ltd. (2013) 294 ELT 190 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . 759 CCE, Raipur v. Agrawal Structures Mills (P) Ltd. (2013) 296 ELT 111 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 981 CCE, Raipur v. BSBK Pvt. Ltd. (2010) 18 STR 555; (2010) 26 STT 263 (Cestat, New Delhi-FB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13, 346, 450 CCE, Raipur v. Centre Point Colour Lab (2014) 34 STR 126 (Cestat, Delhi). . . . . . . . . . . . . . . . 423 CCE, Raipur v. Sharda Energy & Minerals Ltd. (2013) 291 ELT 404 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 979 CCE, Raipur v. System India (2008) 232 ELT 459 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . 962 CCE, Rajkot v. Hindustan Lever Ltd. (2000) 121 ELT 437; (2000) taxmann. com 1729 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 973 CCE, Rajkot v. Hindustan Lever Ltd. 2000 (121) ELT 437; (2000) taxmann. com 1729 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 970 CCE, Rajkot v. J.M. Industries (2000) 122 ELT 489 (Cegat, Mumbai). . . . . . . . . . . . . . . . . . . . . 694 CCE, Rajkot v. Reliance Industries Ltd. (2008) 224 ELT 117; (2008) taxmann. com 92 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 935 CCE, Rohtak v. Aradhana Soft Drinks Co. (2017) 346 ELT 118 (Cestat, Chennai) . . . . . . . . . . . 935 CCE, Rohtak v. Dhillon Kool Drinks & Beverages Ltd. (2010) 258 ELT 180; (2010) 3 taxmann.com 452 (P&H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 829 CCE, Rohtak v. Haryana State Seed Certification Agency (2016) 45 STR 148 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 392 CCE, Rohtak v. Surya Vinayak Industries Pvt. Ltd. (2007) 215 ELT 423; (2007) taxmann.com 432 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 967 CCE, Salem v. Cestat, Chennai (2015) 39 STR 806 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . 766 CCE, Salem v. Crocodile India (P) Ltd. (2013) 297 ELT 363; (2013) 40 STT 448; 36 taxmann.com 13 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 831 CCE, Salem v. Madras Aluminum Co Ltd. (2017) 349 ELT 133 (Madras). . . . . . . . . . . . . . . . . . 982 CCE, Salem v. Phoenix Marketing (2010) 19 STR 755 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . 833 CCE, Salem v. Subramania Siva Co-op Sugar Miles Ltd. (2015) 49 GST 132; 52 taxmann.com 339 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 820 CCE, Shillong v. Goenka Woolen Mills Ltd. (2011) 271 ELT 297; (2012) 27 STR 103; (2012) 37 STT 707; (2012) 27 taxmann.com 274 (Cestat, Kolkata). . . . . . . . . . . . . 641 CCE, ST & C, Cochin v. FACT Ltd. (2017) 355 ELT 55 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . 821 CCE, ST, Belgaum v. Mukund Ltd. (2015) 324 ELT 387 (Karnataka) . . . . . . . . . . . . . . . . . . . . . 954 CCE, Surat v. Sarvoday Blending (P) Ltd. (2012) 28 STR 104; (2013) 29 taxmann.com 350 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 963 CCE, Surat-I v. Shree Khedut Sahakari Khand Udyog Mandli Ltd. (2013) 31 STR 555; (2012) 34 STT 533; (2012) 18 taxmann.com 292 (Cestat, Ahmedabad). . . . . . . . . . 663 CCE, Surat-II v. Arvind M. Kapoor (2016) 332 ELT 253 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . 838 CCE, Surat-II v. Astik Dyestuff Pvt. Ltd. (2013) 31 STR 459; (2014) 42 taxmann.com 221; 25 GSTR 417; 40 VST 53; 43 GST 660 (Cestat, Ahmedabad). . . . . . . . . . 941 CCE, Surat-II v. Binakia Synthetics Ltd. (2013) 294 ELT 156; (2013) 42 GST 63; (2013) 38 taxmann.com 348 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 627 CCE, Surat-II v. Mahavir Crimpers (2013) 296 ELT 97 (Cestat, Ahmedabad). . . . . . . . . . . . . . . 818 liv

Table of cases CCE, Thane-I v. Century Rayon (2014) 299 ELT 229 (Cestat, Mumbai) . . . . . . . . . . . . . . . 965, 981 CCE, Thane-I v. Clariant (I) Ltd. (2015) 319 ELT 646 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . 620 CCE, Thane-I v. JSW Steels Ltd. (2017) 6 GSTL 10 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . 729 CCE, Thane-I v. Tiger Steel Engineering (I) Pvt. Ltd. (2010) 259 ELT 375; (2010) 29 STT 25 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 913 CCE, Tiruchirapalli v. India Cements Ltd. (2012) 285 ELT 341 (Madras) . . . . . . . . . . . . . . . . . . 934 CCE, Tiruchirappalli v. Cestat, Chennai (2015) 38 STR 681 (Madras). . . . . . . . . . . . . . . . . . . . . 744 CCE, Tirunelveli v. Global Software Solutions (P.) Ltd. (2011) 24 STR 707 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 567 CCE, Tirunelveli v. Sundaram Textiles Ltd. (2015) 55 taxmann.com 242 (Madras). . . . . . . . . . . 819 CCE, Tirupati v. Audithiya Minerals Ltd. (2006) 199 ELT 868 (Cestat, Bangalore). . . . . . . . . . . 624 CCE, Trichy v. Home Fashion International (2011) 22 STR 653 (Cestat, Chennai). . . . . . . . . . . 834 CCE, Trichy v. M. M. Forgings Ltd. (2013) 294 ELT 145 (Cestat, Chennai) . . . . . . . . . . . . . . . . 977 CCE, v. Calcutta Boot House (2014) 43 GST 173; (2013) 38 taxmann.com 20 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 897 CCE, Vadodara v. Apollo Tyres Ltd. (2012) 37 STT 251; (2012) 26 taxmann. com 19 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 626 CCE, Vadodara v. Dhiren Chemical Industries (2002) 139 ELT 3; (2001) taxmann.com 332 (Supreme Court). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279 CCE, Vadodara v. Gujarat State Fertilisers & Chemical Ltd. (2008) 229 ELT 9 (SC). . . . . . . . . . 935 CCE, Vadodara v. Rohit Pulp Paper Mills (1998) 101 ELT 5; (1998) taxmann.com 554 (SC). . . . . 694 CCE, Vadodara v. Schott Glass India Pvt. Ltd. (2013) 30 STR 219 (Cestat, Ahmedabad). . . . . . 941 CCE, Vadodara-II v. Welspun Gujarat Stahl Rohren Ltd. (2008) 12 STJ 452; (2008) 10 STR 137; (2008) 15 STT 68 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . 564 CCE, Visakhapatnam v. P. Dhananjaya Reddy (2013) 30 STR 270; (2013) 42 GST 538; (2013) 37 taxmann.com 147 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . 701 CCE, Visakhapatnam-II v. Kedia Vanaspathi Ltd. (2013) 39 STT 95 (AP). . . . . . . . . . . . . . . . . . 283 CCE. v. Kurele Pan Products Pvt. Ltd. (2017) 52 STR 218 (Allahabad). . . . . . . . . . . . . . . . . . . . 261 CCEC, Chandigarh-I v. Malwa Iron & Steel Co. (2014) 49 taxmann.com 376; 47 GST 739; 30 GSTR 209 (Punjab & Haryana)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .571 CCE-II v. Nicco Corporation Ltd. (2017) 346 ELT 556 (Calcutta) . . . . . . . . . . . . . . . . . . . . . . . . 633 CCE-II, Delhi v. National Publicity (2006) 1 STR 112; (2005) 1 STT 3 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 821 CCL Products (India) Ltd. v. Cestat, Chennai (2015) 316 ELT 625 (Madras). . . . . . . . . . . . . . . . 770 Ceat Limited v. CCE & C, Nashik (2015) 320 ELT 345 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . 629 CEAT Ltd. v. CCE, Mumbai-III (2015) 321 ELT 122; 51 GST 456; 57 taxmann.com 343 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238 Ceat Ltd. v. CCE, Mumbai-III, (2008) 222 ELT 120; (2008) taxmann.com 5 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 961 Ceat Ltd. v. CCE, Nashik (2014) 44 taxmann.com 77; 45 GST 69; 307 ELT 967 (Mumbai). . . . 819 CEAT Ltd. v. Commissioner of Central Excise & Customs, Nashik (2015) 51 GST 456; 57 taxmann.com 343 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 820 Central Bank of India v. Their Workmen, (1960) AIR 12 (SC) . . . . . . . . . . . . . . . . . . . . . . . 245, 297 Central Excise Commissionerate, Rohtak v. Deepak Gupta [2016] 70 taxmann. com 345; 56 GST 330 (Punjab & Haryana) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 863 Central Excise, New Delhi v. Hari Chand Shri Gopal & Ors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 474 Central Industrial Security Force v. CST, Visakhapatnam-I (2014) 35 STR 961 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 376

lv

Compendium of Judicial Pronouncements Central Institute of Plastic Engineering and Technology v. CCE, Hyderabad (2012) 37 STT 430; (2012) 26 taxmann.com 284 (Cestat, Bangalore) . . . . . . . . . . . . . . . . . . . 412 Central Office Mewar Palace Org. v. Union of India (2009) 18 STT 163 (Raj.). . . . . . . . . . . . . . 654 Central Office, Mewar Palace Organization Pvt. Ltd. v. CCE, Jaipur (2005) 3 STJ 1003 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 652 Central Railway v. CCE & Customs (2015) 39 STR 199 (Bombay). . . . . . . . . . . . . . . . . . . . . . . 745 Centre for Development of Advance Computing v. CCE, Pune (2016) 41 STR 208 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 443 Centrica India Offshore Pvt. Ltd. v. CST, Delhi (2015) 40 STR 326 (Cestat, New Delhi). . . . . . 899 Centurion Laboratories Pvt. Ltd. v. Union of India (2017) 352 ELT 328 (Gujarat). . . . . . . . . . . . 244 Century Yarn v. CCE, Indore (2011) 270 ELT 554 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . .704 Ceolric Services v. CST, Bangalore (2011) 23 STR 369 (Cestat, Bangalore) . . . . . . . . . . . . . . . . 648 Cerbral Learning Solutions Pvt. Ltd. v. CCE, Indore (2014) 43 GST 43 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294 Cestat, Bangalore) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 898 CGG Veritas Services Ltd. v. CST, Mumbai (2015) 38 STR 1139 (Cestat, Mumbai). . . . . . . . . . 637 Chairman, Board of Mining Examination v. Ramjee MANU/SC/0061/1977 : (1977) 2 SCC 256. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249, 258 Chaitanya Enterprises, Hyderabad v. Union of India (2013) 40 STT 104; (2013) 32 taxmann.com 78 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 596 Chakiat Agencies v. Union of India (2015) 58 taxmann.com 59; 51 GST 382 37 STR 712 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 702 Chambal Motors Pvt. Ltd. v. CCE, Jaipur (2013) 31 STR 245 (Cestat, Delhi). . . . . . . . . . . . . . . 842 Chambers of Commerce & Industry v. CST, Delhi (2014) 47 taxmann.com 6; 46 GST 462 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 513 Chandigarh Vayu Bharti Co-op Society v. CCE, Chandigarh (2009) 14 STR 161; (2009) 22 STT 97 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 652 Chandra Automobile India Pvt. Ltd. v. CCE & ST, Coimbatore (2014) 36 STR 150 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 483 Chandra Shipping & Trading Services, Kakinada v. CCE & C, Visakhapatnam-II (2009) 16 STJ 223 (2009); 13 STR 655; (2009) taxmann. com 660 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 430, 564 Chandrapur Magnet Wires Pvt. Ltd. v. CCE Nagpur (1996) 81 ELT 3; (1996) taxmann.com 736 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 931 Chandravadan Desai v. CCE, Calcutta-I (1998) 98 ELT 515; (2006) 2 STR 237; (2007) 11 STT 326 (Cestat, Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393 Channabasappa Basappa Happali v. State of Mysore AIR 1972 SC 32. . . . . . . . . . . . . . . . . . . . . 249 Charanjeet Singh Khanuja v. C.S.T. Indore/Lucknow/Jaipur/Ludhiana (2016) 41 STR 213 (Tribunal, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 353 Charanjeet Singh Khanuja v. Commissioner of Service-tax, Indore/ Lucknow/ Jaipur/ Ludhiana, (2016) 68 taxmann.com 60; 41 STR 213 (Cestat, New Delhi. . . . . . . . 309, 312 Chaussures Bally SA v. Belgian State, Minister for Finance (2013) 39 STT 568; (2013) 33 taxmann.com 136 (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 416 Chawla Techno Construct ltd. v. Commissioner of Central Excise, New Delhi (2016) 42 STR 855 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405, 407 Checkmate Industries Services v. CCE, Pune-III (2016) 44 S.T.R. 290 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370 Chemico Synthetics Ltd. v. Union of India (2017) 86 taxmann.com 57; (2017) 6 GSTL 439 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 989, 996 lvi

Table of cases Chemplat Sanmar Ltd. v. CCE, LTU, Chennai (2016) 54 GST 152 (Cestat, Chennai). . . . . . . . . 722 Chennai Telephones v. CCE, Chennai (2005) 1 STJ 86 (Cestat, Bangalore). . . . . . . . . . . . . . . . . 815 Cherry Hill Interiors Ltd. v. CST, New Delhi (2016) 42 STR 74 (Cestat, New Delhi). . . . . . . . . 458 Chhatar and Company v. CCE (2015) 53 taxmann.com 210; 49 GST 436; 316 ELT 218 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .740, 743 Chhattisgarh State Industrial Development Corporation Ltd. v. Commissioner of Central Excise & Service Tax, Raipur (2016) 71 taxmann.com 109; (2016) 56 GST 559; (2016) 95 VST 61 (New Delhi - CESTAT). . . . . . . . . . . . . . . . . . . . . . . . 327 Chhugamal Rajpatl v. S.P. Chaliha and Others, AIR 1971 SC 730 (SC). . . . . . . . . . . . . . . . . . . . 878 Chief Commissioner of Central Excise, Bangalore Re: (2013) 32 STR 126 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 597 Chief Material Manager (B.I.) Eastern Railway v. Collector of Customs (1990) 47 ELT 121 (Cegat, Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 730 Chiral Biosciences Ltd. v. Secretary, Department of Revenue (2017) 355 ELT 231 (AP) . . . . . . 608 Chitra Builders Private Limited v. The Additional Commissioner of Customs, Central Excise & Service Tax, Coimbatore & Others (2013) 2 TMI 38 (Madras). . . . . . . . . . . 540 Chitra Construction Co v. Addl. Commissioner of C, CE & ST, Coimbatore (2013) 31 STR 385 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 876 Choice Estates and Construction Ltd. Re: (2016) 55 GST 704; 69 taxmann.com 392 . . . . . . . . . 391 Choice Laboratories Ltd. v. Union of India (2015) 59 taxmann.com 129; 315 ELT 197 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .702 Chola Business Services Ltd. v. Commissioner of Service Tax, Chennai (2016) 75 taxmann.com 37; (2017) 59 GST 161 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . 456 Cholamandalam MS General Insurance Co. Ltd. v. CCE & ST, LTU, Chennai (2014) 46 GST 182/46 taxmann.com 154; 32 STR 430 (Cestat, Chennai) . . . . . . . . . . . . . . . . 663 Choudhary Industries Ltd. v. CST, Kolkata (2013) 31 STR 242 (Cestat, Kolkata). . . . . . . . . . . . 705 Chowgule & Co. Pvt. Ltd v. CC & CE (2015) 49 GST 497; 53 taxmann.com 212 (Cestat, Mumbai-LB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295 Chuniben S. Jadia v. CST, Ahmedabad (2013) 13 STR 479 (Cestat, Ahmedabad). . . . . . . . . . . . 313 Cipla Ltd. v. CCE, Raigad (2013) 295 ELT 696 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . 627 CIT (TDS) Jaipur v. Rajasthan Urban Infrastructure (2013) 31 STR 642 (Rajasthan) . . . . . . . . . 430 CIT v. Ahmedabad Stamp Vendors Association (2012) 210 Taxmann 269 (SC). . . . . . . . . . . . . . 416 CIT v. Ankitech Pvt. Ltd. (2012) 340 ITR 14 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283 CIT v. Express Newspapers Pvt. Ltd. (1978) 111 ITR 347 (Madras). . . . . . . . . . . . . . . . . . . . . . . 727 CIT v. Gold Coin Health Food Pvt. Ltd. (2008) 304 ITR 308 (SC). . . . . . . . . . . . . . . . . . . . . . . . 298 CIT v. J.K. Investors (Bombay) Ltd. 248 ITR 723 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 412 CIT v. Kelvinator India Ltd. (2010) 320 ITR 561 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 882 CIT v. Mukandilal Harbanglal 31 ITR 1 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 730 CIT v. Podar Cement P. Ltd. (1997) 226 ITR 625 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 298 CIT v. Taj Mahal Hotel (1971) 3 SCC 550. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94, 97 CIT v. Tarsem Kumar (1986) 26 ELT 10 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 886 CIT v. Vegetable Products Ltd. (1973) 88 ITR 192 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 825 CIT, Kolkata v. West Bengal Infrastructure Dev. Fin. Corpn. Ltd. (2012) 28 STR 665; (2012) 279 ELT 3; (2013) 40 STT 352; (2013) 35 taxmann.com 372 (SC) . . . . . . . 706 CIT, Kolkata-II v. West Bengal Infrastructure Devp. Fin. Corporation Ltd. (2013) 40 STT 352; (2013) 35 taxmann.com 372; (2012) 28 STR 665 (SC). . . . . . . . . . . . . . . 759 Citi Lights Properties Pvt. Ltd. v. CCE, Chennai-III (2015) 49 GST 53; 51 taxmann.com 563 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 516 CIT-II v. Maruti Suzuki (India) Ltd. (2014) 305 ELT 199; (2014) 35 STR 284 (Delhi). . . . . . . . 792 lvii

Compendium of Judicial Pronouncements City Cable v. CCE, Ludhiana (2017) 48 STR 22 (P&H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 836 City Union Bank v. CCE, Trichy (2012) 27 STR 25 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . 437 Claris Life Sciences Ltd v. Union of India (2013) 298 ELT 45 (Gujarat) . . . . . . . . . . . . . . . . . . . 540 Classic Builders (Madras) Pvt. Ltd. v. CESTAT, Chennai (2016) 42 STR 668 (Madras). . . . . . . 175 Clearchem Agencies v. CCE, Indore (2015) 37 STR 823; (2015) 51 GST 309; 58 taxmann.com 95 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 377 Cleartrip Private ltd. v. Union of India (2016) 42 STR 948 (Bombay) . . . . . . . . . . . . . . . . . 605, 864 CMA CGM Global (India) Pvt. Ltd. v. CCE, Thane-II (2016) 41 STR 292 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 353 CMC Ltd. v. CC, CE & ST (Appeal-II), Hyderabad (2015) 39 STR 173 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 932 CMC Ltd. v. CST, Kolkata (2015) 39 STR 246 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . 489 CMS (I) Operations & Maintenance Co. P. Ltd. v. CCE, Pondicherry (2007) 7 STR 369; (2007) 10 STT 65 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 351 CMS (India) Operations & Maintenance Co Pvt. Ltd. v. CCE, Pondicherry (2017) 3 GSTL 164 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 526 Coal Handlers Pvt. Ltd. v. CCE Kolkata-I (2006) 3 STR 286; (2004) 71 ELT 191; (2007) 6 STT 513 (Cestat, Kolkata) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 344 Coaltar Chemicals Manufacturing Co. reported in (2003) 158 ELT 402 (SC). . . . . . . . . . . . . . . . 580 Coastal Gases & Chemicals Pvt. Ltd. v. Asstt. CCE, Visakhapatnam (1997) 92 ELT 460 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 557 Coastal Paper Ltd. v. CCE, Vishakhapatnam (2015) 322 ELT 153 (SC). . . . . . . . . . . . . . . . . . . . 295 Coca Cola India (P.) Ltd. v. Commissioner of Service Tax, Delhi (2015) 53 taxmann.com 268; 38 STR 497; 49 GST 505 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . 352 Coca Cola India Inc. v. Commissioner of Service Tax, Delhi (2016) 66 taxmann.com 154; (2016) 54 GST 226 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . 444 Coca Cola India Pvt. Ltd. v. CCE, Pune III (2009) 15 STR 657; (2009) 22 STT 130; (2012) 242 ELT 168 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290 Coca Cola India Pvt. Ltd. v. CCE, Pune-II (2009) 22 STT 130; (2009) 15 STR 657; 2009 TMI 34433; (2012) 242 ELT 168 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 938 Coca Cola India Pvt. Ltd. v. CST, Delhi (2015) 53 Taxmann.com 268; (2016) 53 GST 51(Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 499 Coca Cola India Pvt. Ltd. v. CST, Delhi (2016) 53 GST 51; (2015) 53 Taxmann.com 268 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 462 Cognizant Technology Solutions v. CCE & ST (LTU, Chennai) (2017) 59 GST 54; (2016) 68 Taxmann.com 302 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 918 Coimbatore Corporation Contractors Welfare Association v. State of Tamil Nadu and others (2017) 10 TMI 783 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 990, 997 Coimbatore Polytex Pvt. Ltd v. CCE, Coimbatore (2015) 316 ELT 321 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295 Coimbatore Road Contractors Welfare Association v. State of Tamil Nadu (2017) 12 TMI 515; (2017) 7 GSTL 4 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 990 Collector of Central Excise v. Kashmir Conductors (1997) 96 ELT 257 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 835 Collector of Central Excise, Baroda v. Cotspun Ltd (1999) 113 ELT 353 (SC). . . . . . . . . . . . . . . 560 Collector of Central Excise, Baroda v. Indian Petro Chemicals, (1997) 92 ELT 13 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292, 472, 482 Collector of Central Excise, Bombay v. Parekh Dye Chem (India) Pvt. Ltd. (1996) 83 ELT 495 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 731 lviii

Table of cases Collector of Customs (Preventive), Amritsar v. Malwa Industries Limited (2009) 235 E.L.T. 214 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290 Collector of Customs v. Vishal S. Chabbaria (1996) 81 ELT 295 (Cestat, New Delhi). . . . . . . . . 694 Collector of Customs, Madras v. TVS Whirlpool Limited (1996) 86 ELT 144 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 815 Collector v. Al Norri Tobacco Products (2004) 170 ELT 135 (SC) . . . . . . . . . . . . . . . . . . . . . . . . 236 Collector v. Chemphar Drugs & Liniments (1989) 40 ELT 276 (SC) . . . . . . . . . . . . . . . . . . 575, 843 Collector v. Pradyumna Steel Ltd. (1996) 82 ELT 441 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 526 Collector v. Solaris Chemtech Ltd. (2007) 214 ELT 481; (2007) 9 STT 412 (SC). . . . . . . . . . . . 935 Collector, Land Acquisition v. Katiji (1987) 28 ELT 185 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 705 Colo Plast v. Collector of Central Excise, Vadodara (1995) 75 ELT 369; (1995) taxmann.com 930 (Cegat, New Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 825 Commercial Tax Officer v. Jyoti Electronics (2015) 57 taxmann.com 381; 51 GST 165 (Rajasthan) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 932 Commercial Tax Officer v. MadhuM.B. (2017) 85 taxmann.com 172; (2017) 9 TMI 1044 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 993, 988 Commission of European Communities v. French Republic (2012) 36 STT 690 (ECJ). . . . . . . . 416 Commission of the European Communities v. Republic of Finland (2013) 38 STT 639; (2013) 30 taxmann.com 430 (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 413 Commission v. Mehta & Co. (2011) 264 ELT 481 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 425 Commissioner of Central Excise & Customs (Appeals), Ahmedabad v.

Narayan Polyplast (2005) 179 ELT 20; (2005) taxmann.com 450 (SC). . . . . . . . . . . . . . . . . . . 482 Commissioner of Central Excise & Customs (Appeals), Ahmedabad v.

Narayan Polyplast, (2005) 179 ELT 20; (2005) taxmann.com 450 (SC). . . . . . . . . . . . . . . . . . 293 Commissioner of Central Excise & Customs v. NBM Industries (2012) 276 ELT 9 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 654 Commissioner of Central Excise & Customs, Nashik v. Automotive Manufactures Ltd. (2016) 42 STR 448 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 432 Commissioner of Central Excise & Customs, Surat v. Surat Tennis Club (2015) 54 taxmann.com 97; (2016) 42 STR 821; (2015) 50 GST 25 (Gujarat). . . . . . . . . . . . . 241 Commissioner of Central Excise & S.T., Tiruchirappalli v G. Govindaraj (2016) 43 S.T.R. 45 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 553 Commissioner of Central Excise & Service Tax (LTU), Mumbai v. Reliance Industries Ltd. (2016) 65 taxmann.com 328; (2016) 45 STR 341 (Cestat, Mumbai) . . . . . . . . 355 Commissioner of Central Excise & Service Tax LTU, Chennai v. Cognizant Technology Solutions India (P.) Ltd. (2016) 71 taxmann.com 13; (2016) 56 GST 481 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241 Commissioner of Central Excise & Service Tax, Hyderabad-II v. State Bank of Hyderabad (2016) 43 STR 415 (Tribunal - Hyderabad). . . . . . . . . . . . . . . . . . . . . . . . . . . 456, 457 Commissioner of Central Excise & Service Tax, Large Taxpayer Unit, Chennai v. Chemplast Sanmar Ltd. (2016) 73 taxmann.com 397; (2016) 58 GST 94 (Madras). . . . . . . 254 Commissioner of Central Excise & Service Tax, Mangalore v. Mangalore Refinery & Petrochemicals Ltd. (2015) 64 taxmann.com 401; (2016) 42 STR 6; (2016) 53 GST 320 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241 Commissioner of Central Excise & Service Tax, Raipur v. Arora Construction (2016) 53 GST 126; (2015) 64 taxmann.com 166 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . 478 Commissioner of Central Excise v. Jawaharlal Nehru Port Trust P. Ltd. (2015) 40 STR 533 (Cestat - Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 442

lix

Compendium of Judicial Pronouncements Commissioner of Central Excise v. M/s Pannu Property Dealers, Ludhiana (2011) 24 STR 173; (2010) 29 STT 180 (P & H). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 837 Commissioner of Central Excise v. Raj Petroleum Products (2015) 320 ELT 29; 60 taxmann.com 412 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 761 Commissioner of Central Excise v. Tablets India Ltd. (2015) 59 taxmann.com 320 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .557 Commissioner of Central Excise v. Thermax Ltd. (2016) 342 ELT 197 (Bombay). . . . . . . . . . . . 645 Commissioner of Central Excise, Bangalore v. Mazagon Dock Ltd. (2005) 187 ELT 3 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414 Commissioner of Central Excise, Chandigarh v. Ashu Forex Pvt. Ltd. (2014) 35 STR 776 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 898 Commissioner of Central Excise, Chandigarh v. Nahar Industrial Enterprises Limited (2010) 1 TMI 400 (HC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 412 Commissioner of Central Excise, Chennai v. Calcutta Chemical Co Ltd. (2001) 133 ELT 278 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 631 Commissioner of Central Excise, Customs & Service Tax, Raigad v. PNP Maritime Services (P.) Ltd. (2016) 69 taxmann.com 177; (2016) 43 STR 606; (2016) 55 GST 815; (2017) 97 VST 251 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . 443 Commissioner of Central Excise, Delhi-III v. J.D. Auto Electrical (P.) Ltd. [2016] 70 taxmann.com 41; 56 GST 45; 337 ELT 171 (Punjab & Haryana). . . . . . . . . . . 547, 726 Commissioner of Central Excise, Goa v. Machado & Sons Agents & Stevedors Pvt. Ltd. (2016) 44 STR 459 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 381 Commissioner of Central Excise, Goa v. Tyresoles India Pvt. Ltd. (2016) 42 STR 861 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 397 Commissioner of Central Excise, Jaipur v. Shree Rajasthan Syntex Ltd. (2015) 60 taxmann.com 4; (2015) 51 GST 707 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 846 Commissioner of Central Excise, Kolkata-VI v. Vesuvious India Ltd. (2014) 34 STR 26 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 287 Commissioner of Central Excise, Mumbai v. Metal Press India (2009) 246 ELT 303 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 839 Commissioner of Central Excise, Mumbai-IV v. Kohli Industries (2006) 196 ELT 49; (2006) taxmann.com 1660 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700 Commissioner of Central Excise, Mumbai-IV v. Sams Techno Mech (2016) 65 taxmann.com 298; 53 GST 578 (CESTAT, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 312 Commissioner of Central Excise, New Delhi v. Hari Chand Shri Gopal, (2011) 1 SCC 236; (2010) 260 ELT 3 (SC.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 470 Commissioner of Central Excise, Pondicherry Commissionerate v. Customs, Excise and Service Tax Appellate Tribunal [2016] 71 taxmann.com 50; 56 GST 537 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 763 Commissioner of Central Excise, Puducherry v. BSNL (2016) 45 STR 56 (Madras). . . . . . 456, 457 Commissioner of Central Excise, Pune-I v. Biopharmax India Pvt. Ltd. (2016) 42 STR 77 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 434 Commissioner of Central Excise, Surat-I v. M/s. Favorite Industries (2012) 278 ELT 145 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 469 Commissioner of Central Excise, Vadodara v. Gujarat Container Ltd (2016) 43 STR 90 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519 Commissioner of Commercial Taxes v. R.S. Jhaver and Others, AIR 1968 SC 59 (SC). . . . . . . . 883 Commissioner of Commercial Taxes v. Ramkishan Shrikishan Jhaver, (1967) 66 ITR 664. . . . . 878

lx

Table of cases Commissioner of Commercial Taxes, Board of Revenue, Madras v.

Ramkishan Shrikishan Jhaver (1968) 1 SCR 148; (1968) AIR 59 (SC); (1968) Mad LW (Cri.) 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245 Commissioner of Customs & CE, Shillong v. Dharampal Satyapal Ltd. (2012) 275 ELT 71; (2011) 33 STT 7; (2011) 13 taxmann.com 12 (Guahati). . . . . . . . . . . . . . . . . . . . 983 Commissioner of Customs & Central Excise, Goa v. Krupadeep Traders (2015) 62 taxmann.com 369 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 352 Commissioner of Customs (General) v. West End Shipping Agency (2015) 51 GST 554; 59 taxmann.com 12 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 719 Commissioner of Customs (General), Mumbai v. Reliance Industries Ltd. (2015) 320 ELT 25 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 725 Commissioner of Customs (Imports) v. Tullow India Operations Ltd., (2005) 13 SCC 789; (2005) 189 ELT 40; 2005 taxmann.com 250 (SC) . . . . . . . . . . . . . . . . . . . . . . . . 467 Commissioner of Customs (Prev.) Mumbai v. M. Ambalal & Co. (2010) 260 ELT 487 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291, 476 Commissioner of Customs (Preventive), Gujarat v. Reliance Petroleum Ltd. (2008) 227 ELT 3; (2008) taxmann.com 388 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . 290, 475, 486 Commissioner of Customs Excise & ST, Bengaluru-IV v. Ultra Tech Cement Ltd. (2016). . . . . 287 Commissioner of Customs v. Indian Oil Corporation (2004) 3 SCC 488 . . . . . . . . . . . . . . . . . . . 279 Commissioner of Customs v. Magus Metal Pvt. Ltd. (2017) 355 ELT 323 (SC). . . . . . . . . . . . . . 585 Commissioner of Customs v. Mahalaxmi Exports (2010) 258 ELT 217 (Gujarat). . . . . . . . . . . . 631 Commissioner of Customs, Ahmedabad v. Krishna Petrochemicals (2014) 304 ELT 744 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 543 Commissioner of Customs, Bangalore v. Leela Scottish Lace Ltd. (2011) 268 ELT 185 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 293, 469, 476 Commissioner of Customs, Central Excise & Service Tax v. Indian Farmers Fertilizers Cooperative Ltd. (2014) 48 taxmann.com 79; 35 STR 492 (Allahabad) . . . . . . . . . 628 Commissioner of Customs, Central Excise and Service Tax v. M/s Hyundai Motor India Engineering (P) Ltd. (2015) TIOL 739 (AP). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .620 Commissioner of Customs, Central Excise, Indore v. Kriti Inds. (I) Ltd. (2016) 44 STR 684 (Tribunal, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 354 Commissioner of Customs, Kolkata v. Diascans (India) Ltd. (2015) 320 ELT 177 (SC) . . . . . . . 846 Commissioner of Customs, Kolkata v. Rupa & Co. Limited (2004) 170 ELT 129 (SC). . . . . . . . 290 Commissioner of Customs, Tuticorin v. MKS Shipping Agencies Pvt. Ltd. (2014) 310 ELT 471 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235 Commissioner of Customs, Visakhapatnam v. Jai Balaji Industries Ltd. (2015) 321 ELT 404 (AP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 761 Commissioner of Income Tax v. Excel Industries Ltd. (2014) 309 ELT 386 (SC). . . . . . . . .230, 234 Commissioner of Income Tax v. K.R.M.T.T. Thiagaraja Chetty & Co. (1952) AIR 305 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 429 Commissioner of Income Tax v. M/s. Rohini S. Walia and Another (2007) 289 ITR 328 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 884 Commissioner of Income Tax v. Ramesh Chander and Others, (1974) 93 ITR 450 (Punjab & Haryana) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 878 Commissioner of Income Tax-III v. Calcutta Knitwears, Ludhiana (2014) 6 SCC 444 . . . . . . . . 182 Commissioner of Sales Tax, Ahmedabad v. Purnima Advertising & Promotion Pvt. Ltd. (2010) 25 STT 166; (2010) 20 STR 107 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . 625 Commissioner of Service Tax v. Arvind Mills Ltd. (2014) 35 STR 496 . . . . . . . . . . . . . . . . . . . . 353

lxi

Compendium of Judicial Pronouncements Commissioner of Service Tax v. Bridge Stone Financial Service (2011) 274 ELT 330 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755 Commissioner of Service Tax v. Kyocera Wireless (India) (P.) Ltd, [2016] 68 taxmann.com 164; (2016) 43 STR 542 ; (2016) 55 GST 241 (Karnataka) . . . . . . . . . . . . . . . . 957 Commissioner of Service Tax v. Scott Wilson Krikspatrick (India) (P) Ltd. (2011) 32 STT 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755 Commissioner of Service Tax v. Top Security Ltd. (2011) 24 STR 170; (2012) 22 taxmann.com 326 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 715 Commissioner of Service Tax, Bangalore v. ALP Management Consultant P. Ltd. (2011) 24 STR 287; (2012) 22 taxmann.com 352 (Karnataka). . . . . . . . . . . . . . . . . . . . . . 756 Commissioner of Service Tax, Bangalore v. Aquamall Water Solution Ltd. (2012) 25 STR 233 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755 Commissioner of Service Tax, Bangalore v. Bharat Fritz Werner (2011) 24 STR 404 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 756 Commissioner of Service Tax, Bangalore v. Goethe TP (India) Ltd. (2011) 24 STR 28; (2012) 22 taxmann.com 370 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 756 Commissioner of Service Tax, Bangalore v. Karnataka State Beverages Corporation Ltd. (2011) 24 STR 405 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 756 Commissioner of Service Tax, Bangalore v. Karnataka State Warehousing Corporation (2011) 23 STR 126; (2012) 34 STT 31; (2011) 16 taxmann.com 116 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 566 Commissioner of Service Tax, Bangalore v. Prakash Air Freight Pvt. Ltd. (2011) 23 STR 220 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755 Commissioner of Service Tax, Bangalore v. Relq Software Pvt. Ltd. (2011) 23 STR 449 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755 Commissioner of Service Tax, Bangalore v. Siddarth Polymer (2011) 23 STR 209; (2012) 21 taxmann.com 361 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 755 Commissioner of Service Tax, Delhi v. G.B. Professional Associates Pvt. Ltd. (2011) 31 STT 179 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 713 Commissioner of Service Tax, Delhi v. S.N. Dhawan & Co. (2012) 25 STR 38 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 723 Commissioner of Service Tax, Kolkata v. Bahubali International Ltd. (2011) 24 STR 640; (2012) 23 taxmann.com 69 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . 713 Commissioner of Service Tax, Mumbai II v. Evonik Energy Services (2016) 69 taxmann.com 178; (2016) 43 STR 137; (2016) 55 GST 811 (Cestat, Mumbai). . . . . . . . . . 355 Commissioner of Service Tax, Mumbai v. J.M. Financial Consultants (P.) Ltd. (2016) 75 taxmann.com 102; (2016) 58 GST 238 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . 518 Commissioner of Service Tax, Mumbai v. Jaybharat Automobiles Ltd. (2016) 41 STR 311 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 444 Commissioner of Service Tax, Mumbai v. Nikhil Comforts (2016) 42 STR 409 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 486 Commissioner of Service Tax, Mumbai v. Shlok Media Pvt. Ltd. (2016) 45 STR 128 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 460 Commissioner of Service Tax, Mumbai-I v. Bluechip Corporate Investment Centre Ltd. (2015) 64 taxmann.com 23; (2016) 53 GST 54; 42 STR 50 (Cestat, Mumbai). . . 391 Commissioner of Service Tax, Mumbai-I v. J.M. Morgan Stanley Retail Services (P) Ltd. (2016) 43 STR 198 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 327 Commissioner of Service Tax, New Delhi v. Karam Freight Movers (2017) 4 G.S.T.L. 215 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371, 383 lxii

Table of cases Commissioner of Trade Tax v. Kanhai Ram Thekedar (2005) 185 ELT 3 (Supreme Court). . . . . 816 Commissioner of Wealth Tax v. Hashmatunnisa Begum, AIR 1989 SC 1024. . . . . . . . . . . . . . . . 141 Commissioner v. Adani Gas Ltd. (2014) 48 taxmann.com 274; (2014) 47 GST 440 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272, 792 Commissioner v. Addison & Co (2016) 339 ELT 177 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 616 Commissioner v. Allied Air-Conditioning Corporation (Regd.)

(2006) 202 E.L.T. 209 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 234 Commissioner v. Allied Photographic India Ltd. (2004) 166 ELT 3 (SC). . . . . . . . . . . . . . . 633, 657 Commissioner v. Allied Photographics India Ltd. (2004) 166 ELT 3 (SC). . . . . . . . . . . . . . . . . . 628 Commissioner v. Ashok ARC (2007) 7 STR 365 (Jharkhand). . . . . . . . . . . . . . . . . . . . . . . . . . . . 797 Commissioner v. Bobst India Pvt. Ltd. (2016) 44 S.T.R. 316 (Cestat, Mumbai). . . . . . . . . . . . . . 901 Commissioner v. Chandresh C. Shah (2014) 36 STR 972 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . 960 Commissioner v. Consolidated Solvents (2009) 243 ELT 625 (Cestat). . . . . . . . . . . . . . . . . . . . . 463 Commissioner v. Dai Ichi Karkaria Ltd. (1999) 112 ELT 353 (SC). . . . . . . . . . . . . . . . . . . . . . . . 953 Commissioner v. Dev Development Engineers Pvt. Ltd. (2016) 339 ELT 560 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 917 Commissioner v. Ginni International Ltd. (2007) 215 ELT A102 (SC). . . . . . . . . . . . . . . . . . . . . 764 Commissioner v. Hazi Abdul Razzaque (2006) 4 STR 37 (Cestat) . . . . . . . . . . . . . . . . . . . . . . . . 831 Commissioner v. J.S. Transformers (CEA No. 277 of 2013 decided on 08.10.2013) and Commissioner v. Kumar Cotton Mills Ltd. (2005) 180 ELT 434 (SC). . . . . . 791 Commissioner v. Kalvert Foods India Pvt. Ltd. (2011) 270 ELT 643 (SC). . . . . . . . . . . . . . . . . . 554 Commissioner v. Larsen & Toubro Ltd. (2016) 56 GST 719/71 taxmann.com 241 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326, 917 Commissioner v. Louis Berger International Inc. (2009) 13 STR 381 (Cestat). . . . . . . . . . . . . . . 430 Commissioner v. Madura Coats Ltd. (2014) 301 ELT 161 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . 798 Commissioner v. Motabhai Iron & Steel Industries (2015) 53 taxmann.com 475; 316 ELT 374 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 544 Commissioner v. Mysore Electricals Industries Ltd. (2006) 204 E.L.T. 517 (SC). . . . . . . . . . . . . 302 Commissioner v. Pawan Ispat Udyog (2007) 213 ELT 134 (Tribunal) . . . . . . . . . . . . . . . . . . . . . 354 Commissioner v. Pepsico India Holdings Ltd. (2001) 130 ELT 193 (Cestat) . . . . . . . . . . . . . . . . 843 Commissioner v. Precoat Meridian Ltd. (2015) 325 ELT 234 (SC). . . . . . . . . . . . . . . . . . . . 304, 472 Commissioner v. Rajasthan Textiles Mills (2011) 268 ELT 524 (Cestat, New Delhi). . . . . . . . . . 937 Commissioner v. Reliance Industries Ltd. (2016) 45 STR 341 (Cestat, Mumbai). . . . . . . . . . . . . 500 Commissioner v. Sai Sahmita Storages Pvt. Ltd. (2011) 23 STR 341 (AP). . . . . . . . . . . . . . . . . . 843 Commissioner v. Shankar Ramchandran Auctioneers (2010) 19 STR 222 (Cestat) . . . . . . . . . . . 619 Commissioner v. Small Industries Development Bank of India (2014) 47 GST 434; 48 taxmann.com 273; (2014) 307 ELT 417 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 790 Commissioner v. SRC Projects Ltd. (2010) 20 STR 687 (Cestat, Chennai) . . . . . . . . . . . . . . . . . 913 Commissioner v. SSV Coal Carriers (P) Ltd. (2016) 41 STR J304 (SC). . . . . . . . . . . . . . . . . . . . 581 Commissioner v. Stangen Immuno Diagnostics (2015) 318 ELT 585 (SC). . . . . . . . . . . . . . . . . . 314 Commissioner v. TAFE Ltd. (2011) 268 ELT 49 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 953 Commissioner v. TVS Whirlpool Ltd. (2000) 119 ELT A177 (SC). . . . . . . . . . . . . . . 514, , 585, 819 Commissioner, CE & C, Kerala v. Larsen & Toubro Ltd (2015) 35 GSTR 168; 84 VST 403; 52 GST 1; 60 taxmann.com 354 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324 Commissioner, Salem Municipal Corporation v. CCE (2013) 32 taxmann.com 167 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .756 Commissioner, VAT, Trade and Taxes Department v. International Travel House Ltd. (2009) 025 VSC 0653 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

lxiii

Compendium of Judicial Pronouncements Competent Software Pvt. Ltd. v. CST, New Delhi (2013) 40 STT 106; (2013) 32 taxmann.com 313 (Cestat New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 724 Compucom Software Ltd. v. Union of India (2013) 39 STT 862; (2013) 33 taxmann.com 20 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 596 Concio E. P. Mascarenhas v. CCE, Goa, (2011) 32 STT 172 (Cestat, Mumbai). . . . . . . . . . . . . . 309 Confederation of Real Estate Developers Association of India (Karnataka) v.

Union of India (2013) 39 STT 858; (2013) 33 taxmann.com 160 (Karnataka). . . . . . . . . . . . . 439 Confidence Petroleum India Ltd. v. Addl. CC, CE & ST, Coimbatore (2015) 322 ELT 237 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 517 Constant Engineering (P.) Ltd. v. Additional Commissioner of Service Tax (2015) 50 GST 345; 55 taxmann.com 74 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 602 Contech International Pvt. Ltd. v. CST, Ahmedabad (2016) 44 STR 299 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405 Continental Airlines Inc. v. Commissioner (2016) 45 STR 449 (Cestat Delhi). . . . . . . . . . . . . . . 396 Continental Foundation Jt. Venture v. CCE, Chandigarh-I (2007) 216 ELT 177; (2007) taxmann.com 532 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 563 Coperion Ideal Pvt. Ltd. v. CST, Noida (2014) 34 STR 784 (Cestat, New Delhi). . . . . . . . . . . . . 897 Core Minerals v. CST, Chennai (2014) 48 taxmann.com 39 (Madras); (2014) 47 GST 42; 36 STR 533 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 418 Corrtech International Pvt. Ltd. v. Commissioner (2016) 44 STR 299 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 409 Corrtech International Pvt. Ltd. v. CST, Ahmedabad (2014) 36 STR 180 (Ahmedabad). . . . . . . 483 Corvine Chem & Pharmaceuticals Ltd. v. CCE (2004) 170 ELT 181 (Cestat, New Delhi). . . . . .505 Cosmic Dye Chemical v. CCE (1995) 75 ELT 721; (1995) taxmann.com 926 (SC). . . . . . . . . . . 830 Cosmic Dye Chemical v. CCE, Bombay, 1995 (75) E.L.T. 721 (SC) . . . . . . . . . . . . . . . . . . . . . . 982 Cosmos Detective and Security Services v. Commissioner (2010) 19 STR 414 (Cestat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 430 Cox & Kings India Ltd. v. CST, New Delhi (2014) 35 STR 817 (Cestat, Delhi). . . . . . . . . .541, 908 Cox & Kings India Ltd. v. CST, New Delhi (2014) 35 STR 817(Cestat, Delhi). . . . . . . . . . . . . . 898 CPRM Steels Ltd. v. Cestat, Chennai (2014) 310 ELT 859; 47 GST 679; 49 taxmann.com 155 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 965 Craft Corner Paper Mills Ltd. v. CCE, Daman (2013) 39 STT 865; 29 taxmann.com 71 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 964 Creative Engineers Re: (2010) 18 STR 130 [CCE (Appeals), Mangalore]. . . . . . . . . . . . . . . . . . 347 Creative Travel Pvt. Ltd. v. CCE & ST, New Delhi (2015) 64 Taxamnn.com 203; (2016) 53 GST 47; 41 STR 134 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 560 Credentials v. CCE, Pune-III (2015) 37 STR 235 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . 390 Crescent Shipping Agency (India) Ltd. Re: (2012) 28 STR 66; (2013) 38 STT 322; (2013) 29 taxmann.com 332 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 568 Crest Steel & Power Pvt. Ltd. v. CC & CE, Raipur (2015) 316 ELT 563 (Chhattisgarh). . . . . . . 772 Crystal Cable Industries Ltd v. CCE & ST, Kolkata (2010) 19 STR 533; (2010) 26 STT 119 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 264, 267, 727 CST v. Adlabs (2012) 37 STT 354; (2012) 26 taxmann.com 205 (SC). . . . . . . . . . . . . . . . . . . . . 481 CST v. Ernst & Young Pvt. Ltd. (2014) 44 GST 281; 43 taxmann.com 35 (Delhi). . . . . . . . 229, 232 CST v. Glaxo Smithkline Pharmaceuticals Ltd. (2015) 321 ELT 44 (Bombay) . . . . . . . . . . . . . . 767 CST v. Godfrey Philips India Ltd. (2009) 14 STR 375; 22 STT 259 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 947 CST v. Hardy Exploration & Production (India) Ltd. (2013) 39 STT 869; 29 taxmann.com 25; (2012) 28 STR 273 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 973 lxiv

Table of cases CST v. ITC Ltd. (2014) 36 STR 481 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 511 CST v. Japan Airlines International Co Ltd. (2015) 39 STR 541 (Delhi). . . . . . . . . . . . . . . . . . . . 721 CST v. Japan Airlines International Co. Ltd. (2015) 53 taxmann.com 265; 37 STR 57; 49 GST 442 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 754 CST v. L.R. Sharma (2014) 45 GST 113; 44 taxmann.com 390; 35 STR 3 (Delhi) . . . . . . . . . . . 717 CST v. Landmark Automobiles (P) Ltd. (2013) 31 taxmann. com 168; 42 GST 89 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 497 CST v. Ratan Singh Builders (P) Ltd. (2013) 40 STT 331 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . 758 CST v. Seed Infotech Ltd. (2017) 52 STR 255 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 764 CST v. Shyam Vastra Bhandar (1997) 406 STC 326 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 559 CST v. Sunil Haribhau Pote (2017) 80 taxmann.com 366 (Bombay). . . . . . . . . . . . . . . . . . . . . . . 553 CST v. Talant Technologies India Pvt. Ltd. (2016) 3 TMI 353; (2016) 43 STR 57 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 906 CST, Ahmedabad v. Bacha Finlease (2010) 17 STR 102; (2009) 23 STT 69 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309, 468 CST, Ahmedabad v. Bikes Auto (2013) 39 STT 156 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . 523 CST, Ahmedabad v. Cadila Pharmaceuticals Ltd. (2010) 18 STR 611; (2010) 26 STT 448 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 282 CST, Ahmedabad v. Lambda Therapeutic Research Ltd. (2014) 43 GST 333; (2013) 39 taxmann.com 6 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 964 CST, Ahmedabad v. Shilpa Constructions Pvt. Ltd. (2010) 19 STR 830; (2011) 33 STT 468 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 625 CST, Ahmedabad v. Vijay Travels (2014) 51 taxmann.com 35; 48 GST 297 (SC). . . . . . . . . . . . 571 CST, Ahmedabad v. Zydus Technologies Ltd. (2015) 49 GST 180; (2014) 52 taxmann.com 376 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 915 CST, Amritsar v. Friends Trading Co. (2009) 248 ELT 309 (Cestat, Delhi). . . . . . . . . . . . . . . . . . 837 CST, Bangalore v. GE India Technology Centre P. Ltd.(2014) 36 STR 1106 CST, Bangalore v. Printex Exports India Pvt. Ltd. (2017) 52 STR 375 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 623 CST, Bangalore v. Shiva Analyticals (i) Ltd. (2009) 14 STR 301; (2009) 21 STT 328 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 653 CST, Bangalore v. Team Lease Services (P) Ltd. (2014) 45 GST 275; 45 taxmann.com 3; 36 STR 543 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 944 CST, Chennai v. E.Care India Pvt. Ltd. (2017) 52 STR 246 (Madras). . . . . . . . . . . . . . . . . . . . . . 906 CST, Chennai v. Hardy Exploration & Production (India) Ltd. (2013) 39 STT 869; (2013) 29 taxmann.com 25; (2012) 28 STR 273 (Cestat, Chennai). . . . . . . . . . . . . . . . . . 615 CST, Chennai v. J.M. Baxi & Co. (2014) 50 taxmann.com 29; 48 GST 130; 36 STR 965 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 740 CST, Chennai v. Lawson Travel & Tours (India) (P.) Ltd., (2015) 38 STR 227; (2015) 49 GST 641; 53 taxmann.com 446 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .844 CST, Chennai v. Sangamitra Services Agency (2014) 33 STR 137; 43 taxmann.com 363; 44 GST 644; (2013) 7 TMI 862 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . 376 CST, Chennai v. Verizon data Services India P. Ltd. (2015) 39 STR 522 (Cestat, Chennai). . . . . 945 CST, Chennai v. Vijay Television (P.) Ltd. (2015) 56 taxmann.com 449 (Madras). . . . . . . . . . . . 574 CST, Delhi v. Alliance Fran Cause De Delhi (2017) 47 STR 375 (Cestat, New Delhi) . . . . . . . . 584 CST, Delhi v. Amadeus India Pvt. Ltd. (2015) 39 STR 973 (Delhi). . . . . . . . . . . . . . . . . . . . . . . .763 CST, Delhi v. Bagai Construction (2016) 41 STR 433 (CESTAT, Delhi) . . . . . . . . . . . . . . . . . . . 326 CST, Delhi v. Bharti Airtel Ltd. (2013) 30 STR 451; (2013) 31 taxmann.com 395 (Delhi). . . . . 757

lxv

Compendium of Judicial Pronouncements CST, Delhi v. Consulting Engineering Services (I) P Ltd. (2013) 30 STR 561 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 828 CST, Delhi v. Convergys India Pvt. Ltd. (2009) 16 STR 198; (2008) 21 STT 67 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 636 CST, Delhi v. Ernst & Young Pvt. Ltd. (2014) 34 STR 3 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . 763 CST, Delhi v. Gecas Services India Pvt Ltd. (2015) 39 STR 980 (Delhi). . . . . . . . . . . . . . . . . . . 763 CST, Delhi v. Japan Airlines International Co. Ltd. (2015) 39 STR 541 (New Delhi) . . . . . . . . . 274 CST, Delhi v. Keane Worldzen India Pvt. Ltd. (2008) 10 STR 471 (Cestat, New Delhi). . . . . . . 904 CST, Delhi v. World Vision (2011) 24 STR 650; (2012) 35 STT 279; (2012) 20 taxmann.com 592 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700 CST, Delhi, v. Consulting Engineering Services (I) Pvt. Ltd. (2013) 30 STR 561; (2013) 39 STT 97 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321 CST, Delhi-I v. ITC Hotels Ltd. (2012) 27 STR 145; (2012) 34 STT 112; (2011) 16 taxmann.com 54 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 654 CST, Delhi-IV v. Coca-Cola India Pvt. Ltd. (2016) 43 S.T.R. 89 (Punjab & Haryana). . . . . . . . . 729 CST, Kolkata v. Devansh Exports (2013) 39 STT 528; (2012) 26 taxmann.com 249 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 713 CST, Kolkata v. Karmachand Thaper (2015) 38 STR 906 (Calcutta). . . . . . . . . . . . . . . . . . . . . . .698 CST, Kolkata-II v. Dhanseri Petrochem & Tea Ltd. (2017) 52 STR 141 (Cestat, Kolkata). . . . . .647 CST, Lucknow v. Tirupati Trading Co. (2010) 24 STT 188 (Cestat, New Delhi). . . . . . . . . . . . . 833 CST, Mumbai v. Diotech India Ltd. (2014) 36 STR 96 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . .423 CST, Mumbai v. Exxon Mobile Co. India Pvt. Ltd. (2015) 37 STR 591 (Cestat, Mumbai). . . . . 903 CST, Mumbai v. FEDCO Paints and Contracts (2017) 3 GSTL 364 (Cestat, Mumbai). . . . . . . . 918 CST, Mumbai v. Greater Pacific Capital Pvt. Ltd. (2015) 38 STR 656 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 898, 899 CST, Mumbai v. Reliance Infocomm Ltd. (2015) 38 STR 558 (Cestat, Mumbai) . . . . . . . . 441, 485 CST, Mumbai v. Union Bank of India (2014) 36 STR 470 (Cestat, Mumbai). . . . . . . . . . . . . . . . 324 CST, Mumbai v. Vodafone India Pvt. Ltd. (2015) 37 STR 286 (Cestat, Mumbai) . . . . . . . . . . . . 903 CST, Mumbai v. WNS Global Services (P) Ltd. (2011) 22 STR 609 (Bombay). . . . . . . . . . . . . . 955 CST, Mumbai-I v. Allied Aviation Ltd. (2017) 47 STR 279 (Cestat, Mumbai). . . . . . . . . . . . . . . 393 CST, Mumbai-I v. N.V. Advisory Services Pvt. Ltd. (2015) 39 STR 210 (Cestat, Mumbai).. . . . 899 CST, Mumbai-I v. Vodafone India Ltd (2015) 37 STR 286. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 898 CST, Mumbai-II v. SGS India (P) Ltd. (2014) 45 GST 365; 45 taxmann.com 188; (2014) 34 STR 554 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 CST, Mumbai-II v. Skypack Service Specialties Ltd. (2015) 37 STR 281 (Cestat, Mumbai). . . . 390 CST, New Delhi v. Globe Ground India Pvt. Ltd. (2015) 40 STR 417 (Delhi). . . . . . . . . . . . . . . 352 CST, New Delhi v. Hospitality Consultant India Pvt. Ltd. (2011) 21 STR 414; (2011) 32 STT 124; (2011) 11 taxmann.com 327 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . 321 CST, Pune v. R.K. Enterprises (2016) 42 STR 191 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . 458 CST-I, Mumbai v. Virtual Marketing (I) Pvt. Ltd. (2017) 49 S.T.R. 577 (Cestat, Mumbai). . . . . 371 CST-VI, Mumbai v. Balaji Telefilms Ltd. (2016) 43 STR 98 (Cestat, Mumbai). . . . . . . . . . . . . . 899 CTT v. DSM Group of Industries (2005) 1 SCC 657 (SCC para 26). . . . . . . . . . . . . . . . . . . . . . . 297 Cultural Society of Angamally v. CCE, Cochin (2007) 8 STR 25; (2008) 13 STT 227 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 394 Cynosure Enterprises Ltd v. CCE, Hyderabad (2014) 44 GST 165; 42 taxmann.com 534; (2013) 297 ELT 488 (Andhra Pradesh) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 D A Rompelman and E A Rompelman-Van Deelen v. Minister Van Financien (2012) 37 STT 24; (2012) 26 taxmann.com 4 (EC] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 940 D. Cawasji & Co. v. State of Mysore (1978) 2 ELT J154 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . 560 lxvi

Table of cases D. Sekhar v. Joint CCE Puducherry (2017) 52 STR 241; (2017) 63 GST 410 (Madras) . . . . . . . 261 D.G. Gouse & Co. v. State of Kerala, AIR 1980 SC 271, 275. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 D.P. Jain and Company Infrastructure Pvt. Ltd. v. Union of India (2016) 43 D.S. Narayana & Company (P.) Ltd v. Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam (2016) 69 taxmann.com 98; (2016) 55 GST 656 (Cestat, Hyderabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 381 Dabur India Ltd. v. CCE, Ghaziabad (2008) 228 ELT 131 (Cestat, Delhi. . . . . . . . . . . . . . . . . . . 650 Dabur India Ltd. v. State of Uttar Pradesh (1990) 49 ELT 3; (1990) taxmann.com 101 (SC). . . . 594 Dabur India v. CCE, Jammu (2013) 287 ELT 346 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . 786 Dahison Automobiles v. CST, Ahmedabad (2009) 16 STR 338; (2010) 24 STT 395 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 437 Damodar Valley Corp. v. CCE & ST (2014) 43 GST 148; 41 taxmann.com 58 (Jharkhand). . . . 250 Danmet Chemicals P. Ltd v. CCE, Mumbai-I (2013) 30 STR 308; (2013) 42 GST 452; (2013) 36 taxmann.com 364 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 696 Darbar Transport Company v. CCE, Jaipur (2015) 55 taxmann.com 440 (Cestat, New Delhi) . . 420 Darshan Hosiery Works v. Union of India, (1980) 6 ELT 390 (Gujarat). . . . . . . . . . . . . . . . . . . . 343 Darshanlal Sales & Marketing (P) Ltd. v. Union of India (2015) 322 ELT 637 (Calcutta). . . . . . 719 Daswani Classes Ltd. v. CCE, Jaipur-I (2017) 52 STR 264 (Cestat, New Delhi). . . . . . . . . . . . . 491 Datamatics Financial Service Ltd. v. CST, Mumbai (2013) 31 STR 203 (Cestat, Mumbai). . . . . 374 Dattatraya Govind Mahajan & Ors. v. State of Maharashtra & Anr. (1977) 2 SCC 548. . . . . . . . 300 Dattatraya Govind Mahajan v. The State of Maharashtra, AIR 1977 SC 915 . . . . . . . . . . . . . . . . 297 Daurala Organics v. CCE (2014) 35 STR 214; (2014) 46 GST 303; 46 taxmann.com 271 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 842 Daurala Organics v. Commissioner (2009) 14 STR 620 (Tribunal). . . . . . . . . . . . . . . . . . . . . . . . 354 Daurala Sugar Works v. Commissioner (2014) 33 STR 409 (Tribunal). . . . . . . . . . . . . . . . . . . . . 354 Daurala Sugar Works v. Union of India (2015) 38 STR 458; (2015) 319 ELT 17 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 518 Dawoodi Bohra Community & Anr. v. State of Maharashtra & Anr. AIR 2005 SC 752. . . . . . . . 239 Daya Engineering Works (Sleeper) Ltd. v. CCE, Jaipur-II (2013) 42 GST 65 (Cestat, New Delhi)].. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 824 DBOI Global Service (P) Ltd. v. Union of India (2013) 38 STT 593; (2013) 30 taxmann.com 44; (2013) 29 STR 117 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 656 DCM Textiles v. CCE (2012) 35 STT 88; (2012) 19 taxmann.com 204 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 829 Dee Kay Exports v. Union of India (2011) 30 STT 117 (P&H). . . . . . . . . . . . . . . . . . . . . . . . . . . 523 Deepak Fertilisers and Petrochemicals v. Union of India 2016 (341) E.L.T. 3 (Bombay). . . . . . . 553 Deepak Fertilizers & Petroleum Chemicals Corpn. Ltd. v. Union of India (1996) 381 DRJ 209. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 361 Deepak Industries v. STO & Others (1998) 38 DSTC J-79 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . 559 Deepak Spinners Ltd. v. CCE, Indore (2014) 302 ELT 132 (Cestat, New Delhi). . . . . . . . . . . . . 617 Deewan Singh and Ors. v. Rajendra Prasad Ardevi, (10) SCC 528. . . . . . . . . . . . . . . . . . . . . . . . 145 Delhi Chartered Accountants Society (Regd.) v. Union of India (2013) 29 STR 461; (2013) 38 STT 616; (2013) 30 taxmann.com 95 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . 283 Delhi Chit Fund Association v. Union of India (2013) 30 STR 347; (2013) 32 STT 955; (2013) 32 taxmann.com 332 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15, 300, 477 Delhi High Court Bar Association v. Union of India (2017) 6 GSTL 149 (Delhi). . . . . . . . . . . . . 501 Delhi Public School Society v. CST, New Delhi (2014) 43 GST 421; (2014) 41 taxmann.com 377; (32) STR 179 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . 323, 349, 511

lxvii

Compendium of Judicial Pronouncements Delhi Transport Corporation v. CST (2016) 69 taxmann.com 175; 55 GST 763 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 449, 605 Delhi Transport Corporation v. CST, Delhi (2015) 38 STR 673; (2015) 51 GST 511; 59 taxmann.com 51 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 448, 544, 555, 602 Dell India (P.) Ltd. v. Commissioner of Service Tax, Bangalore (2016) 71 taxmann.com 133; (2016) 42 STR 273 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . 457 Delphi Automotive System Pvt. Ltd. v. CC, CE & ST, Noida (2014) 36 STR 1089 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 945 Delphi Automotive Systems v. CCE, Noida (2004) 163 ELT 47 (Cestat, New Delhi) . . . . . . . . . 968 Delta Consultants v. CST, Delhi (2012) 27 STR 44 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . 539 Deluxe Colour Lab Pvt. Ltd. v. CCE, Jaipur (2009) 13 STR 605; (2008) 17 STT 481 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 482 Densons Pultretaknik v. CCE (2003) 11 SCC 390; (2003) 155 ELT 211; (2003) taxmann.com 485 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 562 Deputy Commissioner of Commercial Taxes (Vigilance) v. Hindustan Lever Ltd. (2016) 71 taxmann.com 3; (2016) 56 GST 705 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 433 Design Concept SA v. Flanders Expo SA (2013) 38 STT 141; (2013) 29 taxmann.com 236 (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 335 Designing Cell v. CCE, Bhopal (2015) 38 STR 181; 58 taxmann.com 350 Devang Paper Mills Pvt. Ltd. v. Union of India (2016) 41 STR 418 (Gujarat). . . . . . . . . . . . . . . 464 Devangere Cotton Mills v. CCE, Belgaum (2006) 198 ELT 482; (2006) taxmann.com 1668 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 770 Devashish Polymers (P.) Ltd. v. Union of India [2017] 88 taxmann.com 85; (2018) 1 TMI 276 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 990, 999 Devi Chand v. CCE, Lucknow (2013) 30 STR 443 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . .695 Devi Iron & Power (P.) Ltd. v. CCE, ST, Raipur (2014) 47 GST 271; (2014) 48 taxmann.com 229 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 455 Devi Iron & Power (P.) Ltd. v. CCE, ST, Raipur (2014) 48 taxmann.com 229; 47 GST 271 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 455 Deys Medical Stores Pvt. Ltd. v. Commissioner of ST, Kolkata (2016) 45 STR 517 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 456 Dhampur Sugar Mills Ltd. v. CCE, Meerut (2001) 129 ELT 73 (Cestat, Delhi). . . . . . . . . . . . . . 966 Dhampur Sugar Mills Ltd. v. CCE, Meerut-II (2010) 260 ELT 271 (Cestat, New Delhi). . . . . . . 508 Dhampur Sugar Mills Ltd. v. CCE, Meerut-II (2013) 296 ELT 269 (Cestat, Delhi). . . . . . . . . . . 511 Dhanalakshmi Steels v. Cestat, Chennai (2012) 25 STR 126; (2012) 275 ELT 525 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 733 Dhandatuthapani Canteen v. Cestat, Chennai (2015) 39 STR 386 (Madras). . . . . . . . . . . . . . . . . 845 Dhanji Ram v. Union of India, (1965) AIR 153 (Pune) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 867 Dharampal Lal Chand Chug v. CCE (2016) 54 GST 86 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . 581 Dharampal Satyapal Ltd. v. CC & CE, Shillong (2015) 323 ELT 55 (Gauhati). . . . . . . . . . . . . . . 983 Dharampal Satyapal Ltd. v. CCE (2008) 226 ELT 526; (2008) taxmann.com 1154 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 869 Dharampal Satyapal Ltd. v. CCE, Shillong (2015) 322 ELT 625 (Gauhati) . . . . . . . . . . . . . . . . . 301 Dharampal Satyapal Ltd. v. Deputy CCE (2015) 58 taxmann.com 90; 51 GST 197; 320 ELT 3 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 258, 725 Dhariwal Industries Ltd. v. CCE, C&ST (2015) 51 GST 127; 56 taxmann.com 379; 321 ELT 550 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 725 Dhiren Chemical Industries (2002) 139 ELT 3; (2004) 6 SCC 722 (SC). . . . . . . . . . . . . . . . . . . . 280

lxviii

Table of cases DIC Fine Chemicals (P.) Ltd. v. Union of India (2013) 42 GST 57; 38 taxmann.com 416 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 915 Diebold Systems Pvt. Ltd. v. CCE (ST) Chennai (2008) 9 STR 546; (2008) 12 STT 346 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345 Diebold Systems Pvt. Ltd. v. CST Chennai (2008) 9 STR 546; (2008) 12 STJ 352; (2008) 12 STT 346 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12, 303 Diffusion Engineers Ltd. v. CCE, Nagpur (2006) 206 ELT 713 (Cestat, Mumbai). . . . . . . . . . . . 650 Digipro Import & Export Pvt. Ltd. v. Union of India (2017) 350 ELT 145 (Delhi). . . . . . . . . . . . 885 Digipro Import & Export Pvt. Ltd. v. Union of India (2017) 353 ELT 3 (Delhi). . . . . . . . . . . . . . 885 Dilworth v. Commissioner of Stamps (1899) A.C. 105 . . . . . . . . . . . . . . . . . . . . . . . . 92, 96, 98, 101 Dinesh Aggarwal v. DRI (2013) 39 STT 658; (2013) 32 taxmann.com 337; (2013) 289 ELT 407 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 855 Dineshchandra R. Agarwal Infracon Pvt. Ltd. v. CCE, Ahmedabad (2010) 18 STR 39; (2010) 26 STT 224; (2009) TOIL 1924 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . 565 Dineshchandra V. Patel v. CST, Ahmedabad (2013) 31 STR 296 (Cestat, Ahmedabad). . . . . . . . 313 Director of Mines & Geology v. CCE (2012) 34 STT 203; (2013) 31 STR 275; (2012) 17 taxmann.com 60 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 733, 735 Dispalla Hotels Ltd. v. CCE, Visakhapatnam (2010) 18 STR 75 (Cestat, Bangalore). . . . . . . . . . 482 Distant Horizon Orchard Pvt. Ltd. v. CCE (Appeals) (2015) 37 STR 202 (Kolkata). . . . . . . . . . 545 Dixon Electronics v. CCE, Chandigarh (2008) 12 STJ 404 (Cestat, New Delhi) . . . . . . . . . . . . . 825 Dobbs v. Grand Junction Waterworks Co. 9 App. Cas. 49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414 Dollar Co. (P) Ltd. v. Deputy CCE, Division-C, Chennai-I Commissionerate (2013) 34 taxmann.com 253; (2013) 40 STT 207; (2013) 295 ELT 378 (Madras). . . . . . . . . . 757 Doon Security Services v. CESTAT (2016) 45 STR 514 (Uttarakhand) . . . . . . . . . . . . . . . . . . . . 449 Doon’s Caterers v. CST, Delhi (2016) 42 STR 447 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . 353 Door Deco Industries v. Customs, Central Excise & Service Tax (2016) 76 taxmann.com 355; (2017) 59 GST 230 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 524 Dr. Anup Kumar Srivastava v. State (CBI) (2017) 48 STR 23 (Delhi). . . . . . . . . . . . . . . . . . . . . . 868 Dr. Gurjeewan Garewal v. Dr. Sumitra Dash (2004) 5 SCC 263. . . . . . . . . . . . . . . . . . . . . . . . . . 248 Dr. Lal Path Lab. Pvt. Ltd. v. CCE, Ludhiana (2006) 4 STR 527; (2006) 5 STT 171 (Cestat, New Delhi); (2006) 7 STJ 56, and 8 STR 337 (P&H). . . . . . . . . . . . . . . . . . . . . . 344 Dr. Mrs. Anita Sahal v. Director of Income Tax, (2004) 189 CTR 79 (Allahabad). . . . . . . . . . . . 881 Dr. Nalini Mahajan v. Director of Income Tax (Investigation) and Others, (2002) 257 ITR 123 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 876 Dr. Partap Singh and Another v. Director of Enforcement, Foreign Exchange Regulation, (1985) AIR 989 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 879 Dr. Uma Kant Saran v. State of Bihar (1993) 1 SCC 485. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 864 Dsm Sinochem Pharmaceutical India (P) Ltd. (2014) 36 STR 214 (Commissioner Appeals). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 831 DSM Sinochem Pharmaceutical India (P) Ltd. Re: (2014) 36 STR 214 [CCE (Appeals) Chandigarh-II]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 498 DSR Steels (P.) Ltd. v. Union of India (2012) 27 taxmann.com 271; 26 STR 598; 37 STT 705 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 539 Dunlop India Ltd. & Madras Rubber Factory Ltd. v. Union of India (1983) 13 ELT 1566 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 343 Dwarka Prasad v. Dwarka Das Saraf (1976) 1 SCR 277; (1976) 1 SCC 128; (1975) AIR 1758 (SC); (1975) 1 All LR 516. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245 Dwarkadhish Sakhar Karkhana Ltd. v. CCE (2015) 54 taxmann.com 282; 50 GST 72; 308 ELT 47 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 709 lxix

Compendium of Judicial Pronouncements Dwijendra Kumar Bhattacharjee v. Superintendent of Taxes (1990) 78 STC 393 (Guahati) . . . . 557 E.I. Dupont India (P) Ltd. v. Union of India (2014) 43 GST 461; 41 taxmann. com 479 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .228, 957 E.M. Mani Constructions Pvt. Ltd. v. Commissioner of Central Excise & ST, Cochin (2016) 44 STR 265 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 409 E.M. Mani Constructions Pvt. Ltd. v. Union of India (2015) 37 STR 185 (Karnataka) . . . . . . . . 516 E.V. Mathai & Co. v. CCE (2006) 3 STR 116; (2007) 7 STT 189 (Cestat, Bangalore). . . . . 379, 437 Eagle Flask Industries Ltd. v. CCE, Chennai-II (2007) 220 ELT 173 (Cestat, Chennai). . . . . . . . 770 Easland Combines v. CCE; (2006) 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145 Eastern Medikit Ltd. v. CCE, Delhi (2011) 21 STR 350; (2010) 1 taxmann. com 812 (Cestat-LB, New Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 750 eBiz.Com (P.) Ltd. v. Union of India [2016] 75 taxmann.com 62 ; 44 STR 526; 58 GST 273 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 864, 888 Eblitz Inc. v. Additional Commissioner of Service Tax, Service Tax Commissionerate (2016) 73 taxmann.com 181; 41 GSTR 403; 58 GST 117; 45 STR 163 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 747 ECE Industries Limited v. Commissioner of Central Excise, New Delhi reported in (2004) 13 SCC 719; (2004) 164 ELT 236 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 578 Effluent & Water Treatment Engineers (P) Ltd. v. Union Of India (2016) 41 STR 790 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 462 Eicher Consultancy Services Ltd. v. CCE (Appeals) Mumbai (2003) 157 ELT 432; (2006) 3 STR 128; (2007) 9 STT 108 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . 459 Eicher Motors Ltd. v. CCE, Indore (2000) 116 ELT 306; (2000) taxmann.com 505 (Cegat, LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 695 Eicher Motors Ltd. v. Commissioner of Central excise, Indore (2016) 53 GST 48; (2016) 41 STR 721 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 444 Eicher Motors Ltd. v. Union of India (1999) 106 ELT 3 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 953 Eicher Tractors v. CCE, Jaipur (2003) 156 ELT 606; (2003) taxmann.com 894 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 410 Eimco Elecon (India) Ltd. v. CCE & Customs, Vadodara (2009) 16 STJ 168 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 496 Elder Pharmaceuticals Ltd. v. CCE, Belapur (2014) 302 ELT 556 (Cestat, Mumbai). . . . . . . . . . 960 Electronics Corporation of India Ltd v. Union of India (2011) 30 STT 472; (2011) 21 STR 593 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 759, 766 Electropneumatics & Hydraulics (India) (P.) Ltd. v. CCE (2014) 49 taxmann. com 342; 47 GST 707 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 718 Elengical Trade Links v. Union of India (2013) 40 STT 84; (2013) 32 taxmann.com 71 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 596 Elgi Ultra Industries Ltd. v. Dy. CCE, Coimbatore (2016) 335 ELT 204; (2016) 55 GST 1; 67 Taxmann.com 314 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 631 Elida Gibbs Ltd. v. CCE (2013) 32 taxmann.com 304 (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 374 Elite Detectives Pvt. Ltd. v. CST, Bangalore (2006) 4 STR 583; (2007) 9 STT 349 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 563 Elixir Training Services Pvt. Ltd. v. CCE, Pune-III (2015) 320 ELT 284 (Bom.). . . . . . . . . . . . . 771 Elora Tobacco Co Ltd. v. Deputy Director, DGCEI (2013) 39 STT 542; (2013) 31 taxmann.com 411; (2012) 28 STR 669 (MP). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 882, 884 EM Mani Constructions Pvt. Ltd. v. CCE & ST, Cochin (2016) 44 STR 265 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405

lxx

Table of cases Embitel Technologies (India) Pvt. Ltd. v. CST, Bangalore (2015) 39 STR 612 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 304 EMCO Ltd v. Union of India (2014) 45 GST 82; 44 taxmann.com 85; 319 ELT 28 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 542 Emerald Leisures Ltd. Re: (2015) 64 taxmann.com 398; (2015) 35 GSTR 299; (2016) 41 STR 321; (2016) 54 GST 566; (2015) 85 VST 161 (AAR – New Delhi). . . . . . . . . 325 Emerald Leisures Ltd. Re: (2016) 41 STR 321; (2016) 54 GST 566; (2015) 64 taxmann.com 398 (AAR, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 412 Empee Distilleries Ltd. v. Deputy Commissioner of S.T., Chennai (2016) 42 STR 242 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 547 Empire Industries and Ors. v UOI (1985) 20 ELT 179 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231 Encee Enterprises v. Union of India (2015) 319 ELT 15 (Jharkhand) . . . . . . . . . . . . . . . . . . 552, 774 Endurance Technologies (P) Ltd. v. CCE, Aurangabad (2013) 34 taxmann.com 213; 32 STR 95; 42 GST 308 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 945 Endurance Technologies P. Ltd. v. CCE, Aurangabad (2012) 27 STR 320 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 940 Endurance Technologies Pvt. Ltd. v. CCE, Aurangabad (2011) 273 ELT 248 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 940 Enercon (India) Ltd. v. CCE, Daman (2013) 32 STR 97 (Cestat, Ahmedabad). . . . . . . . . . . . . . . 388 Ennore Steel v. Union of India (1990) 47 ELT 363 (Madras); Cipla Ltd. v.

CCE, Bangalore (2002) 143 ELT 202; (2002) taxmann.com 1390 (Cegat, Bangalore). . . . . . .504 Enpro oil (p) ltd. v. CCE, Noida (2015) 38 STR 1038 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . 899 Eon Kharadi Infrastructure Pvt. Ltd. CCE, Pune-III (2015) 267 (Cestat, Mumbai) . . . . . . . . . . . 648 Era Infra Engineering Ltd. v. Union of India (2008) 11 STR 3; (2008) 16 STT 403 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 398, 399 Escotel Mobile Communication Ltd. v. Union of India (2004) ELT 99; (2006) 2 STR 567; (2006) 5 STT 46 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Esha Bhattacharjee v. Managing Committee of Raghunathpur, Nafar Academy and Others (2013) 5 CTC 547 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 736 ESPN Software India (P) Ltd. v. Commissioner of Service Tax, New Delhi (2014) 35 S.T.R. 927 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370 Essar Logistics Ltd. v. Commissioner (2016) 42 STR J203 (Ahmedabad). . . . . . . . . . . . . . . . . . 585 Essar Projects (India) Ltd. v. CCE & ST, Rajkot (2014) 33 STR 696; 47 taxmann.com 152 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 389, 406 Essel Packaging Ltd. v. CCE, Mumbai-V (2015) 320 ELT 769 (Bombay). . . . . . . . . . . . . . . . . . 301 Essen Jay Marketing Pvt. Ltd. v. Collector of Customs, Bangalore (1995) 78 ELT 774 (Cegat, Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 730 ETA General Pvt. Ltd. v. CC, Chennai (2013) 291 ELT 27 (Madras) . . . . . . . . . . . . . . . . . . . . . . 250 Euro RSCG Advertising Ltd. and Marketing Consultants & Agencies Ltd. v.

CST (2007) 7 STR 277; (2008) 16 STT 232 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . 428 Everest Copier v. State of Tamil Nadu (1996)] 103 STC 360 (SC) . . . . . . . . . . . . . . . . . . . . . . . . 398 Exora Business Parks Pvt. Ltd. v. CST, Bangalore (2015) 38 STR 480 (Cestat, Bangalore) . . . . 795 Express Colour Lab v. Asstt. Commissioner (2006) 2 STR 89 (Commissioner Appeals). . . . . . . 478 Fame Shipping Agency v. CCE (2007) 219 ELT 417 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . 740 Fascel Ltd. v. CST (2010) 25 STT 6 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 452 Fashion Suitings Pvt. Ltd. v. Superintendent, CCE & ST (2014) 52 taxmann. com 132; 303 ELT 223 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 FC Agarwal Coal Pvt. Ltd. v. Union of India (2017) 10 TMI 880; (2017)

lxxi

Compendium of Judicial Pronouncements FCB Ulka Advertising Pvt. Ltd. v. CCE, Mumbai-IV (2006) 2 STR 319; (2001) 131 ELT 84; (2007) 11 STT 21 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 723 Federal Bank Ltd. v. CCE, Cochin (2009) TIOL 584; (2009) 22 STT 361; (2010) 18 STR 62 (Cestat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 351 Federation of Hotel & Restaurant Assn. of India v. Union of India (1989) 3 SCC 634. . . . . . . . . . 66 Federation of Hotel and Restaurant Association of India v. Union of India (1989) 178 ITR 97 (Supreme Court). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393 Federation of Hotels & Restaurants Association of India v. Union of India (2016) 44 STR 3 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 433 Ferguson v. McMillan, 1954 SLT 109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Fermanta Biotech Ltd. v. CCE, Chandigarh (2017) 59 GST 21; (2016) 75 Taxmann.com 267 (Cestat, Chandigarh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 FIITJEE Ltd. v. Commissioner of Service Tax, Delhi (2012) 25 STR 24; (2012) 36 STT 17; (2012) 22 taxmann.com 286 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . 403 Fine Care Bio System v. CCE, Ahmedabad, (2010) 20 STR 193 (Cestat, Ahmedabad). . . . . . . . 904 Fine Care Bio Systems v. CCE, Ahmedabad-II (2010) 20 STR 282 (Cestat, Ahmedabad). . . . . . 977 Fine Switchgears v. Commissioner of Central Excise (2012) 25 STR 443 (Cestat, Delhi). . . . . . 348 First Flight Couriers Ltd. v. Commissioner of Service Tax, Mumbai-II (2016) 71 taxmann.com 355; 44 STR 474; 57 GST 90 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . 336 First Securities (P) Ltd. v. CST (2007) 7 STR 690; (2008) 13 STT 199 (Cestat, Bangalore). . . . 436 FL Smidth (P) Ltd. v. CCE, Tiruchirapalli (2015) 49 GST 575; 317 ELT 225; 53 taxmann.com 479; 39 STR 373 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .945 Flemingo (Duty Free Shop) Pvt. Ltd. v. CC (Appeals), Mumbai-I (2015) 315 ELT 321; 55 taxmann.com 509; 50 GST 613 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 707 Flex Engineering Ltd. v. CCE, UP (2012) 276 ELT 153 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 939 Flex Inds. v. CCE, Noida (2004) 168 ELT 187; (2004) taxmann.com 578 (Cestat, Delhi). . . . . . 624 Forbes Marshall Pvt. Ltd. v. CCE, Pune-I (2015) 38 STR 843 (Cestat, Mumbai). . . . . . . . . 824, 832 Ford India Pvt. Ltd. v. CCE (LTU Chennai) (2010) 19 STR 495; (2010) 26 STT 425 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 264, 267, 727 Fortune Park Hotels Ltd v. CST, Delhi (2017) 49 S.T.R. 567 (Cestat, New Delhi). . . . . . . . . . . . 371 Fortune Park Hotels Ltd. v. CST, Delhi (2017) 59 GST 375; 77 taxmann.com 183 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 382 Foshan Shansvi Romantic Ceramics Co Ltd. v. Union of India (2017) 352 ELT 314 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 729 Foxteq Services India Ltd v. CST (2013) 40 STT 211; (2013) 34 taxmann.com 233 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .778 Franco Italian Co Pvt. Ltd. v. Commissioner (2000) 120 ELT 792 (Cestat, LB). . . . . . 304, 472, 931 Frankfinn Aviation Services Pvt. Ltd. v. CST, New Delhi (2017) 5 G.S.T.L. 154 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371 Freemans Plc. v. CCE (2013) 39 STT 466; (2013) 32 taxmann.com 289 (ECJ). . . . . . . . . . . . . . 417 Freight Links International (I) P. Ltd. v. CCE, C & ST, Cochin (2014) 33 STR 711 (Cestat, Bangalore) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 376 Freightlinks International (I) Pvt. Ltd. v. CCE & ST, Cochin (2014) 33 STR 711 (Cestat, Bangalore) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272 Frischmann Prabhu (India) Ltd. v. Commissioner of Service Tax, Mumbai-I (2016) 54 GST 494; (2015) 63 taxmann.com 232 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . 380 Fuji Film India Pvt. Ltd. v. C.C. (Import), Nhava Sheva (2017) 349 ELT 203 (SC). . . . . . . . . . . 244 Fusion Hospitality Pvt. Ltd. v CCE, Hyderabad-II (2011) 22 STR 642 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 428 lxxii

Table of cases Future Gaming Solutions Pvt. Ltd. v. Union of India (2013) 42 GST 491; (2014) 36 STR 733; 40 taxmann.com 291 (Sikkim). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 356 Future Link India v. CCE, Delhi-II (2017) 48 STR 253 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . 585 G L Didwania v. ITO (1999) 108 ELT 16 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 861 G M Telecom, BSNL v. CCE, Kanpur (2006) 4 STJ 51 (Cestat, New Delhi). . . . . . . . . . . . . . . . 460 G. Masilamani v. Cestat, Chennai (2017) 346 ELT 168 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . 746 G.A. Danieli India Ltd. v. CCE, Kolkata-IV (2009) 13 STR 213 (Cestat, Kolkata) . . . . . . . . . . . 459 G.B. Engineering Enterprises Pvt. Ltd. v. CCE, Tiruchirappalli (2017) 52 STR 313 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 328 G.D. Builders v. Union of India (2013) 32 STR 673; 40 taxmann.com 415 (Delhi); (2014) 68 VST 673 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 293, 326 G.K. International v. Union of India (2008) 230 ELT 590 (Punjab & Haryana). . . . . . . . . . . . . . 876 G.L. Litmus Events Pvt Ltd v. CC, New Delhi (2015) 315 ELT 39 (Cestat, New Delhi). . . . . . . 286 G.P. Ceramics Private Limited v. Commissioner, Trade Tax, Uttar Pradesh (2009) 2 SCC 90 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291, 297 GAC Shipping (India) Pvt. Ltd. v. CCE & C, Cochin (2008) 9 STR 524; (2008) 13 STT 154 (Cestat Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 363, 394 GAC Shipping (India) Pvt. Ltd. v. CCE & C, Cochin (2017) 49 STR 242 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 584 Gadkari Rangayatan v. CST, Mumbai-II (2014) 36 STR 155 (Cestat, Mumbai). . . . . . . . . . . . . . 843 Gamesa Renewable Pvt. Ltd. v. Principal C.S.T., Chennai (2016) 44 STR 234 (Madras) . . . . . . 547 Gammon India Ltd. v. CC & CE, Nagpur (2013) 298 ELT 171; (2014) 43 GST 142; 41 taxmann.com 101 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 759, 824 Ganesh Polytex Ltd. v. Union of India (2011) 264 ELT 35; (2011) 23 STR 417; (2012) 21 taxmann.com 350 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249, 538 Ganesh Yadav v. Union of India (2015) 320 ELT 711; 39 STR 177; 59 taxmann.com 447 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 793 Ganesh Yadav v. Union of India (2016) 54 GST 50 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . 796 Ganga Saran Sons Pvt. Ltd. v. ITO (1981) 130 ITR 111 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 879 Gangadharam Appliances Ltd. v. CESTAT, Chennai (2014) 52 taxmann.com 392; 49 GST 300; 320 ELT 209 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252, 728 Gannon Dunkerley & Co. Ltd. v. Commissioner of ST, Mumbai-I (2016) 41 STR 889 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274 GAP International Sourcing (India) Pvt. Ltd. v. CST, Delhi (2015) 37 STR 757 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 898, 899, 903 Garden Silk Mills Ltd v. CCE, Surat (2013) 293 ELT (Cestat, Ahmedabad). . . . . . . . . . . . . 303, 717 Garden Silk Mills Ltd. (PFY Division) & 1 v. Union of India & 2 (2015) 59 taxmann.com 405 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254 Gargi Consultants (P) Ltd v. CCE, Allahabad (2014) 43 GST 48; 32 STR 654; 38 taxmann.com 145 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 572 Garikapati Veeraya v. N. Subbiah Choudhry and Other AIR 1957 SC 540. . . . . . . . . . . . . . . . . . 761 Garware Polyester Ltd. v. CCE, Aurangabad (2012) 27 STR 288 (Cestat, Bombay). . . . . . . . . . 656 Gary Pharmaceuticals (P) Ltd. v. CCE, Ludhiana (2013) 297 ELT 391 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 980 Gates India Pvt. Ltd. v. CCE, Delhi-IV (2013) 290 ELT 698 (Cestat, Delhi. . . . . . . . . . . . . . . . . 773 Gaurav Agarwal v. Dy. CCE (2017) 354 ELT 476 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . .607 Gaurav Budhia v. Union of India (2014) 300 ELT 357 (Jharkhand) . . . . . . . . . . . . . . . . . . . . . . . 861 GECAS Services (I) Pvt. Ltd. v. CST, New Delhi (2013) 32 STR 220 (Cestat, New Delhi) . . . . 897 GECAS Services (I) Pvt. Ltd. v. CST, New Delhi (2014) 36 STR 556 (Cestat, New Delhi) . . . . 898 lxxiii

Compendium of Judicial Pronouncements Gee Pee Agri Pvt. Ltd. v. CCE & C (2015) 38 STR 449 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 658 Geltec Pvt. Ltd. v. CCE, Bangalore, (2010) 258 ELT 391; (2010) 1 taxmann. com 346 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 715 Gem Star Enterprises (P) Ltd. v. CCE & C, Calicut (2007) 7 S.T.R. 342; (2007) 11 STT 335 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 385 Gemini Dyeing & Printing Mills Ltd. v. CC, Bangalore (2015) 58 taxmann. com 120; 316 ELT 11 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 517 General Manager, Bharat Sanchar Nigam Limited v. CCE, Raipur (2014) 46 GST 735; (2014) 47 taxmann.com 226 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . 455 General Manager, Bharat Sanchar Nigam Ltd. v. Commissioner of Central Excise, Raipur (2016) 41 STR 475 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 458 General Manager, BSNL v. Assistant CCE, Hassan (2010) 25 STT 28; (2009) 16 STR 262 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 704 General Manager, BSNL v. CCE, Raipur (2015) 39 STR 278 (Cestat, New Delhi). . . . . . . . . . . 441 General Manager, Department Telecommunications v. CC & CE (2008) 14 STT 497 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 817 General Manager, Telecom, BSNL v. CCE (2015) 38 STR 1182 (Cestat, New Delhi). . . . . . . . . 458 General Manager, Telecom, BSNL v. CCE, Raipur (2014) 51 taxmann.com 37; (2015) 38 STR 1182 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 455 General Mills India (P.) Ltd. v. Union of India (2014) 50 taxmann.com 380; 48 GST 311 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252, 658 Genius Holding BV v. Staatssecretaris Van Financien (2013) 39 STT 179; (2013) 32 taxmann.com 142 (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 972 Geno Pharmaceuticals Ltd v. CCE, Goa (2017) 47 S.T.R. 264 (Cestat, Mumbai). . . . . . . . . . . . . 371 Genom Biotech (P.) Ltd. v. Commissioner of Central Excise & Customs, Nashik (2016) 71 taxmann.com 123; (2016) 42 STR 918 (Cestat, Mumbai) . . . . . . . . . . . . . . 449 Genus Overseas Electronics (2003) 155 ELT 541 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . 459 Geojit BNP Paribas Financial Services Ltd. v. CCE & C & ST (2015) 59 taxmann.com 401; (2015) 39 STR 706 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 637 Gestetner Duplicators v. CIT (1979) 8 CTR 371; 117 ITR 1 (SC). . . . . . . . . . . . . . . . . . . . . . . . . 278 GFA Anlagenbau GmbH v. CCE, Raigad (2014) 43 GST 169; (2013) 38 taxmann.com 19 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 512 Ghanshyam Dass Gupta v. Makhan Lal (2012) 284 ELT 10; (2014) 34 STR 906; (2014) 47 GST 675; (2014) 49 taxmann.com 344 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . 695 Gian Castings Ltd. v. Union of India (1999)108 ELT 36 (P&H). . . . . . . . . . . . . . . . . . . . . . . . . . 884 GINA Engg. Co. (P) Ltd v. CST (2013) 40 STT 333; (2013) 35 taxmann.com 21 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 758 Girish B. Mishra v. CCE, Ahmedabad (2013) 39 STT 318; (2013) 29 taxmann. com 280 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 717, 869 Girnar Transformers (P.) Ltd. v. CCE, Kanpur (2014) 47 taxmann.com 400; 47 GST 62; 35 STR 97 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 431, 784 Givaudan India Pvt. Ltd. v. Union of India (2013) 292 ELT 161; (2013) 40 STT 487; (2013) 36 taxmann.com 23 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 596 GL & V India Pvt. Ltd. v. CCE, Pune-I (2013) 30 STR 550 (Cestat, Mumbai). . . . . . . . . . . 451, 647 Glass Fibres v. CCE, Cochin (2010) 18 STR 726; (2010) 26 STT 445 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 508 Glaxo SmithKline Pharma Ltd. v. CCE (2005) 188 ELT 171; (2005) taxmann. com 296 (Cestat, Mumbai); CCE, Chennai v. MRF Ltd. (2005) 179 ELT 472 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345 lxxiv

Table of cases Glaxo Smithkline Pharmaceuticals Ltd. v. CCE (2006) 3 STR 711; (2005) 1 STT 37; (2005) 188 ELT 171; (2005) taxmann.com 296 (Cestat, Mumbai) . . . . . . . . . . . . . . . 362 Global Corporation Ltd. v. Cestat, Chennai (2011) 274 ELT 184 (Madras). . . . . . . . . . . . . . . . . . 733 Global Energy Food Industries v. CCE (2010) 262 ELT 627 (Cestat). . . . . . . . . . . . . . . . . . . . . . 617 Global Marine Agencies v. CC (Preventive) Jaipur (2012) 286 ELT 730 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 539 Global Telecom v. CS, Mumbai (2009) 14 STR 634; (2009) 23 STT 310 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 703 Global Transportation Services (P) Ltd., Re: (2016) 73 taxmann.com 365; 58 GST 76 (AAR , New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 336 Global Vectra Helicorp Ltd. v. CST, Mumbai-II (2016) 42 STR 18 (Cestat, Mumbai). . . . . 242, 821 Global Ventures v. CC, Tuticorin (2010) 261 ELT 1164 (Cestat, Chennai). . . . . . . . . . . . . . . . . . 651 Globe College of Travel & Tourism v. CCE (2007) 8 STR 300 (Cestat, Bangalore). . . . . . . . . . . 426 Glosoft Technologies Pvt. Ltd. v. CCE, Calicut (2013) 30 STR 627 (Cestat, Bangalore). . . . . . . 439 GMJD, Bharat Nigam Ltd. v. CC & CE (2015) 38 STR 691 (Uttarakhand). . . . . . . . . . . . . . . . . 744 GMR Industries Ltd. v. CCE & ST, Vishakhapatnam-I (2016) 41 STR 553 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 582 GNG Enterprises v. State of U.P. (2017) 86 taxmann.com 182; (8) TMI 44 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 988, 992 GoDaddy India Web Services (P.) Ltd. Re: [2016] 67 taxmann.com 324 (AAR, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 357 GoDaddy India Web Services Pvt. Ltd. Re: (2016) 54 GST 681; (2016) 67 Taxmann.com 324 (AAR). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 335 Godfrey Phillip India Ltd. and Anr. v. State of U.P. and Ors. (2005) 2 SCC 515. . . . . . . . . . . . . . 103 Godrej Consumer Products Ltd. v. CCE, Indore (2014) 308 ELT 61 (Cestat, Mumbai). . . . . . . . 819 Godrej Industries Ltd v. CCE, Mumbai-II (2015) 316 ELT 192 (Bombay). . . . . . . . . . . . . . . . . . 296 Gokak Patel Volkart Ltd. v. CCE (1987) AIR 1161; (1987) 2 SCC 93; 28 ELT 53; (1987) taxmann.com 621 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 504 Golden Constructions v. CST, Chennai (2014) 35 STR 987 (Cestat, Chennai). . . . . . . . . . . . . . . 489 Goldfinch Hotels Pvt. Ltd. v. Commissioner (2015) 328 ELT 282 (Cestat). . . . . . . . . . . . . . . . . . 473 Goldsmiths (Jewellers) Ltd. v. CC & E (2013) 40 STT 388 ECJ. . . . . . . . . . . . . . . . . . . . . . . . . . 454 Gondwana Club v. Commissioner of Customs & Central Excise, Nagpur (2016) 55 GST 388; (2016) 68 taxmann.com 240 (Cestat, Mumbai). . . . . . . . . . . . . 327, 397, 452 Google Online India (Pvt.) Ltd. (2006) 4 STJ 280 (AAR). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 344 Gopal Zarda Udyog v. CCE (2005) 188 ELT 251 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 562 Gopala Builders v. DGCET (2015) TIOL 2451-HC (Ahmadabad –Service Tax). . . . . . . . . . . . . 603 Gopaldas Udhavdas Ahuja v. Union of India (2004) 176 ELT (SC). . . . . . . . . . . . . . . . . . . . . . . . 856 Gopinath & Sharma v. Cestat (2013) 39 STT 1003; (2013) 32 taxmann.com 377 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .706 Gough v. Gough (1891) 2 QB 665; 60 LJQB 726; 65 LT 110. . . . . . . . . . . . . . . . . . . . . . . . . . 94, 95 Government of India v. The Citadel Fine Pharmaceuticals, Madras & Ors (1989) AIR 1771 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 538 Govind Saran Ganga Saran v. Commissioner of Sales Tax & Others (1985) 60 STC 1. . . . . . . 8, 12 Govt. of India v. Indian Tobacco Assn. (2005) 7 SCC 396; (2005) 187 ELT 162; (2005) taxmann.com 1015 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .471 Grasim Inds. v. CCE, Bhopal (2003) 153 ELT 694; (2003) taxmann.com 1739 (Cestat, New Delhi-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 636 Grasim Industries Limited v. Collector of Customs; (2003) SCC (3) 410, (2003) 152 ELT 39; (2003) taxmann.com 2076 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145 lxxv

Compendium of Judicial Pronouncements Grasim Industries Ltd. v. Commissioner of Central Excise Indore (2007) 208 ELT 336 (Cestat, LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230, 952 Great Lakes Institute of Management Ltd. v. CCE (2013) 32 STR 305 (Cestat-LB) . . . . . . . . . . 425 Greater Noida Industrial Development Authority v. CCE, Noida (2014) 45 GST 185; (2014) 44 Taxamann.com 271; (33) STR 464 (Cestat, New Delhi). . . . . . . . . . . . . .323 Green Assam Tea Industries v. Union of India (2015) 319 ELT 258 (Gauhati). . . . . . . . . . . . . . . 645 Greenply Industries Ltd. v. CCE, Jaipur-I, (2015) 38 STR 605 (Cestat, New Delhi) . . . . . . . . . . 499 Greenspan Agritech Pvt. Ltd. v. CCE Pune-I (2013) 31 STR 229 (Cestat, Mumbai) . . . . . . . . . . 714 Greenwich Meridian Logistics (India) (P.) Ltd. v. Commissioner of Service Tax, Mumbai (2016) 69 taxmann.com 100; (2016) 43 STR 215; (2016) 55 GST 635 (Mumbai - CESTAT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 328 Grey Worldwide (India) Pvt. Ltd. v. Commissioner of Service Tax, Mumbai (2015) 40 STR (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 442 GSP Infratech Development Ltd. v. Union of India (2016) 54 GST 50 (Karnataka). . . . . . . . . . . 603 GTL Infrastructure Ltd. v. CCE, Mumbai (2016) 45 S.T.R. 389 (Cestat, Mumbai) . . . . . . . . . . . 974 GTL Infrastructure Ltd. v. Union of India (2015)] 49 GST 24; (2014) 51 taxmann.com 489; 310 ELT 44 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 637 Gujarat Agro Industries Corporation v. Union of India (1991) 54 ELT 23; (1990) taxmann.com 681 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 343 Gujarat Ambuja Cements Ltd. v. Union of India, (2006) 3 STR 608; (2005) 1 STT 41 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68, 495 Gujarat Ambuja Exports Ltd. v. CCE Ahmedabad (2008) 222 ELT 427; (2008) taxmann.com 70 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303 Gujarat Ambuja Exports Ltd. v. CCE, Ahmedabad (2013) 30 STR 667 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 497 Gujarat Ambuja Exports Ltd. v. Union of India (2012) 26 STR 165; (2012) 37 STT 122; (2012) 25 taxmann.com 502 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 567 Gujarat Ambuja Exports v. Commissioner of Customs, Kandla (2011) 269 ELT 239 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292 Gujarat Forging Ltd. v. CCE, Rajkot (2014) 36 STR 677 (Cestat, Ahmedabad). . . . . . . . . . . . . . 513 Gujarat High Court in CCE & C v. Gujarat Heavy Chemicals Ltd. (2011) 22 STR 610 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 944 Gujarat Insecticides Ltd. v. Union of India (2005) 183 ELT 9 (Gujarat). . . . . . . . . . . . . . . . . . . . 628 Gujarat Maritime Board v. CCE, Bhavnagar (2015) 38 STR 776 (Cestat, Ahmedabad). . . . . . . . 421 Gujarat Narmada Valley Fertilizers & Chemicals Ltd. v. Union of India (2015) 317 ELT 9 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 545 Gujarat Narmada Valley Fertilizers Co. Ltd. v. CCE&C (2014) 43 GST 185; 41 taxmann.com 132; 306 ELT 315 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 751 Gujarat Narmada Valley Fertilizers Co. Ltd. v. CCE, (2009) 14 STR 313; (2009) 22 STT 7 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 496 Gujarat NRE Coke Ltd. v. CCE, Rajkot (2012) 27 STR 372; (2012) 36 STT 140; (2012) 24 taxmann.com 56 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453 Gujarat Reclaim & Rubber Products Ltd. v. CCE, Surat (2013) 30 STR 446; (2013) 42 GST 307; (2013) 33 taxmann.com 276 (Cestat, Ahmadabad). . . . . . . . . . . . . . . . . . 941 Gujarat State Fertilizer Co. Ltd. v. Union of India (2013) 39 STT 846; (2013) 32 taxmann.com 355; (2013) 290 ELT 161 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 596, 600 Gujarat State Fertilizers & Chemicals Ltd. v. Commissioner of Central Excise (2016) 76 taxmann.com 357; 45 STR 489; (2017) 42 GSTR 512; 59 GST 240; 98 VST 323 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 442 lxxvi

Table of cases Gujarat State Petronet Ltd v. CCE & C, Ahmedabad (2014) 43 GST 216; (2013) 38 taxmann.com 67; (2013) 32 STR 510 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . 843 Gujrati Travels v. CCE, Indore (2013) 40 STT 222; 33 taxmann.com 73 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 696 Gulab & Co. v. Superintendent of Central Excise, 1975 (98) ITR 581 (Madras).. . . . . . . . . . . . . 880 Gulf Oil Corporation Ltd. v. CST, Hyderabad (2010) 20 STR 830 (Cestat, Bangalore). . . . . . . . 399 Gupta Coal Field & Washeries Ltd v. CST, Nagpur (2013) 29 STR 166; (2012) 37 STT 153; 25 taxmann.com 537 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 555 Gupta Global Resource Pvt. Ltd. v. CC & CE, Nagpur (2016) 54 GST 43; (2015) 60 taxmann.com 118 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 442 Gupta Global Resources Pvt. Ltd v. CC & CE, Nagpur (2015) 38 STR 234 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 424 Gurbaksh Singh Builders Pvt. Ltd. v. CST, Delhi (2017) 47 STR 50 (Cestat, New Delhi). . . . . . 405 Gurcharan Singh v. State (Delhi Admn) (1978) AIR 179 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 862 Gurmehar Construction v. CCE, Raipur (2014) 36 STR 545 (Cestat, Delhi). . . . . . . . . . . . . . . . . 389 Guruprakash Cable Network v. CCE, Mangalore (2008) 9 STR 291 (Cestat, Bangalore) . . . . . . 436 GVK Industries Ltd. v. ITO (2011) 332 ITR 330 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 896 H & M Hennes & Mauritz Retail (P.) Ltd, New Delhi Re: (2016) 58 GST 132/73 taxmann.com 314 (AAR, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 H.B. Dave v. CCE & ST, Vadodara-I (2015) 37 STR 490 (Cestat, Ahmedabad). . . . . . . . . . . . . . 672 H.L. Sibal v. Commissioner of Income Tax, (1975) 101 ITR 112 (P&H). . . . . . . . . . . . . . . 878, 880 H.M. Bags Manufacturer v. CCE (1997) 94 ELT 3 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284 H.M. Singh & Co. v. CC, CE & ST (2015) 37 STR 172; 49 taxmann.com 417; 48 GST 59 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 844 Haiko Logistics India Pvt. Ltd. v. Union of India (2017) 16 GSTL 235 (Delhi). . . . . . . . . . . . . . 889 Haja Najimudeen Sulaiman v. Sr. Intelligence Officer, DRI, Chennai (2016) 338 ELT 179 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 857 Haldia Petro Chemicals Ltd. v. Joint Secretary, Ministry of Finance (2017) 345 ELT 619 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 645 Hamdard (Wakf) Laboratories v. State of UP (2013) 29 STR 99; (2013) 39 STT 149; (2013) 31 taxmann.com 96 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 597 Hans Interiors v. Commissioner of Central Excise & ST, Tiruchirapalli (2016) 44 STR 607 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 392, 464 Hansa Gosalia v. CCE, Thane-II (2013) 289 ELT 266 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . 838 Hansraj Gordhandas v. CCE and Customs (AIR 1970 SC 755; (1969) 2 SCR 253). . . . . . . . . . . 474 Harbhajan Singh v. State of Punjab (1966) AIR 97 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 840 Hardesh Ores Pvt. Ltd. v. Commissioner (2016) 45 STR 437 (Cestat, Mumbai) . . . . . . . . . 392, 632 Haresh Anil Vasant v. CC, Delhi (2014) 302 ELT 289 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . 706 Hari Shanker Almol v. CCE, Kolkata-I (2002) 145 ELT 578; (2006) 3 STR 53; (2007) 10 STT 141 (Cegat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 616 Harichand K. Khanna v. CCE, Surat (2002) 150 ELT 1323; (2003) taxmann. com 1941 (Cestat, New Delhi-LB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 505 Harinagar Sugar Mills Ltd. v. CCE, Mumbai-III (2014) 310 ELT 775 (Cestat, Mumbai). . . . . . . 959 Harinder Goyal v. CCE, Chandigarh (2016) 53 GST 436; 65 Taxmann.com 111 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 382 Hariprasad Shivshanker Shukla v. A.D. Divelkar AIR 1957 SC 121. . . . . . . . . . . . . . . . . . . . . . . . 97 Harish Anil Vasant v. CC (2015) 319 ELT 67 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 742 Harish Dye. & Ptg. Works v. Commissioner of Central Excise & Customs, Surat-1 (2001) 138 ELT 772 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 839 lxxvii

Compendium of Judicial Pronouncements Harrison Steel Pvt. Ltd. v. Union of India (2017) 354 ELT 442 (Bombay). . . . . . . . . . . . . . . . . . 260 Harsaran Dass Sita Ram v. CCE, Panchkula (2015) 50 GST 728; 56 taxmann. com 278; 322 ELT 686 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 932 Harsh Construction v. Commissioner of Central Excise & Service Tax, Surat (2016) 42 STR 844 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405, 409 Harsha Engineers Ltd. v. CCE, Ahmedabad (2011) 30 STT 160; 263 ELT 628 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 935 Harshvadan Rajnikant Trivedi v. Union of India (2014) 308 ELT 464 (Gujarat). . . . . . . . . . . . . . 884 Harveen & Co v. CCE, Chandigarh (2012) 26 STR 14; (2011) 32 STT 111; (2011) 12 taxmann.com 26 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 372 Haryana Drinks Pvt. Ltd. v. CCE, New Delhi (2000) 121 ELT 718 (Cestat, Delhi). . . . . . . . . . . 837 Haryana Wool Industries v. Collector of Custom, New Delhi (1999) 113 ELT 773 (SC). . . . . . . 788 Hash and Company v. CCE, CUS & ST, Cochin (2014) 35 STR 985 (Cestat, Bangalore). . . . . . 422 Hasmatrai v. Raghunath Prasad (1981) AIR 1711 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 699 Hassan Hajee & Co v. CCE (2007) 5 STR 397; (2007) 9 STT 146 (Cestat, Bangalore). . . . . . . . 379 Hawkins Cookers Ltd. v. CCE, Chandigarh-I (2017) 6 GSTL 308 (Cestat, Chandigarh). . . . . . . 798 Hawkins Cookers Ltd. v. CCE, Mumbai-III (2014) 299 ELT 103 (Cestat, Mumbai). . . . . . . . . . 982 Hazel Mercantile Ltd. v. Union of India (2012) 28 STR 349; (2013) 31 taxmann.com 197 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 539 HCL Limited v. Collector of Customs, (2001) 130 ELT 405 (SC). . . . . . . . . . . . . . . . . 293, 472, 482 Head Post Office v. CCE, Allahabad (2012) 37 STT 124 (Cestat, New Delhi). . . . . . . . . . . . . . . 453 Heartland Bangalore Transcription Services Pvt. Ltd. v. CST, Bangalore (2011) 21 STR 430; (2011) 32 STT 127 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . 977 Heera Overseas v. CCE (2012) 37 STT 709; 27 taxmann.com 276 (Cestat, Bangalore). . . . . . . . 950 Heger Rudi GmbH v. Finanzamt Graz-Stadt (2012) 36 STT 393; (2012) 22 taxmann.com 183 (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 334 Hello Mineral Water Pvt. Ltd. v. Union of India (2004) 174 ELT 422 (Allahabad). . . . . . . . 490, 931 Heritage Auto (P.) Ltd. v. Union of India (2015) 58 taxmann.com 33; 51 GST 396; 37 STR 722 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 709 Hero Motocorp Ltd. v. CC (Import & General) (2017) 48 STR 225 (Delhi). . . . . . . . . . . . . . . . . 633 Hero Motocorp Ltd. v. CST, Delhi (2014) 43 GST 229; (2013) 38 taxmann. com 182; (32) S.T.R. 371 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 323 Hero Motocrop Ltd. v. CC (Import & General) (2014) 302 ELT 501 (Delhi). . . . . . . . . . . . . . . . 626 Hero Motors Ltd. v. CCE, Ghaziabad (2014) 307 ELT 138 (Cestat, Delhi). . . . . . . . . . . . . . . . . . 644 Heubach Colour Pvt. Ltd. v. CCE, Surat (2013) 294 ELT 153; (2013) 42 GST 71; (2013) 38 taxmann.com 420 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 975 Hexacom (I) Ltd. v. CCE, Jaipur (2003) 156 ELT 357; (2006) 3 STR 131; (2007) 9 STT 121 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 624 Hi Tech Arai Ltd. v. CCE & Service Tax, LTU, Chennai (2011) 24 STR 577 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 734 Hico Products Ltd. v. CCE (1994) 71 ELT 339; (1994) taxmann.com 41 (SC). . . . . . . . . . . . . . . 467 Hi-Cons Building Products v. CCE, C & ST, Cochin (2011) 23 STR 366; (2012) 21 taxmann.com 352 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268 Highway Tyres Pvt. Ltd. v. Commissioner of Central Excise & ST, Chandigarh-I (2016) 42 STR 318 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 434 Himadri Cements Ltd. v. CC & CE, Visakhapatnam-II (2017) 59 GST 1 (Cestat, Hyderabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 472 Hind Energy and Coal Benefication (India) Ltd. v. Union of India (2017) 4 GSTL 437; (10) TMI 251 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 988, 993 lxxviii

Table of cases Hindalco Industries Ltd v. CCE & ST, Vadodara- II (2015) 317 ELT 77 (Cestat, Ahmadabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295 Hindalco Industries Ltd v. Union of India (2015) 316 ELT 10 (Bombay). . . . . . . . . . . . . . . 236, 240 Hindalco Industries Ltd. v. Assistant Collector Central Excise, Mirzapur (2017) 52 STR 223 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 301 Hindalco Industries Ltd. v. CCE, C & ST, Cochin (2015) 320 ELT 289 (Cestat, Bangalore). . . . 820 Hindustan Aeronautics Ltd. v. Commissioner of Service Tax, Bangalore (2011) 23 STR 607; (2012) 34 STT 170; (2011) 16 taxmann. com 361 (Cestat, Bangalore). . . . . . . . 481 Hindustan Aeronautics Ltd. v. CST, Bangalore (2010) 17 STR 249; (2010) 24 STT 367 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 480 Hindustan Apparel Industries v. Assistant Commissioner of Customs (EPCG), Chennai (2015) 57 taxmann.com 424; 51 GST 475 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . 708 Hindustan Coca Cola Beverage Ltd. v. Union of India (2017) 50 S.T.R. 96 (Supreme Court) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 698 Hindustan Coca Cola Beverage Pvt. Ltd. v. CCE, Hyderabad (2010) 17 STR 140; (2009) 22 STT 504 (Cestat, Bangalore) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 281 Hindustan Coca-Cola Beverages Pvt. Ltd. v. Union of India (2013) 296 ELT 150 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283 Hindustan Coca-Cola Beverages Pvt. Ltd. v. Union of India (2013) 324 ELT 299 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 951 Hindustan Colas Ltd. v. CCE, Belapur (2010) 19 STR 845; (2011) 33 STT 394; (2011) 15 taxmann.com 26 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450, 459 Hindustan Dewidat Tools Ltd. v. Union of India (1981) 8 ELT 1 (Delhi). . . . . . . . . . . . . . . . . . . 703 Hindustan Insecticides Limited v. Commissioner of Central Excise, LTU (2013) 297 E.L.T. 332 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 817 Hindustan International v. Union of India (2011) 265 ELT 24; (2012) 25 STR 191 (SC). . . . . . . 785 Hindustan Lever Ltd. v. Union of India (2011) 264 ELT 173; (2011) 24 STR 97; (2012) 22 taxmann.com 367 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267 Hindustan Metal Pressing Works v. Commissioner of Central Excise, Pune (2003) 3 SCC 559; 2003 (153) E.L.T. 11 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 301 Hindustan Mint & Agro Products Pvt. Ltd. v. Union of India (2017) 346 ELT 206 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 548 Hindustan Petroleum Corporation Ltd v. Commissioner of Central Excise, (2015) 317 ELT 379 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 620 Hindustan Steel Ltd. v. The State of Orissa (1978) 2 ELT (J159) (SC). . . . . . . . . . . . . . . . . . . . . 840 Hindustan Steel Works Construction Ltd. v. CCE, Raipur (2015) 57 taxmann. com 219; 37 STR 1022; 51 GST 304 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . 406, 489 Hindustan Unilever Ltd. v. CCE, Dibrugarh (2015) 315 ELT 398 (Gauhati). . . . . . . . . . . . . . . . . 740 Hindustan Unilever Ltd. v. Commissioner of Central Excise, Assam (2015) 320 ELT 262; 45 taxmann.com 521; 45 GST 667 (Gauhati) . . . . . . . . . . . . . . . . . . . . . . . . . . . 742 Hindustan Zinc Ltd v. CCE, Jaipur (2015) 37 STR 608 (Cestat, New Delhi). . . . . . . . . . . . . . . . 237 Hindustan Zinc Ltd v. Union of India (2014) 43 GST 153; 300 ELT 3; (2013) 41 taxmann.com 67 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 636 Hindustan Zinc Ltd. v. CCE, Jaipur (2008) 11 STR 338; (2009) 18 STT 67 (Cestat, New Delhi-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 496 Hindustan Zinc Ltd. v. CCE, Jaipur (2009) 18 STT 67 (Cestat, New Delhi-LB). . . . . . . . . . . . . .655 Hindustan Zinc Ltd. v. CCE, Jaipur-II (2013) 30 STR 199; (2013) 291 ELT 464; (2013) 42 GST 436; (2013) 36 taxmann.com 346 (Cestat, New Delhi). . . . . . . . . . . . . . . 948

lxxix

Compendium of Judicial Pronouncements Hindustan Zinc Ltd. v. Union of India (2013) 38 STT 627; 30 taxmann.com 401 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 597 Hira Packing v. CCE&C (2015) 322 ELT 650 (Chattisgarh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 718 Hisaria Electronics v. CCE, Delhi (2009) 235 ELT 732 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . 839 HLPL Global Logistics Pvt. Ltd. v. Commissioner of Customs (General) (2016) 338 ELT 365 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 524 HMM Ltd. v. Collector of Central Excise, New Delhi (1996) 87 ELT 893 (SC). . . . . . . . . . . . . . 295 Home Solutions Retails (India) Ltd. v. Union of India (2011) 24 STR 129; (2011) 33 STT 95; (2011) 13 taxmann.com 188 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . 321 Honda Siels Power Products Ltd. v. Commissioner of Central Excise, MeerutIII (2015) 58 taxmann.com 276; (2016) 53 GST 128 (Cestat, New Delhi). . . . . . . . . . . . . . . . 397 Hoosein Kasam Dada (India) Ltd. v. State of Madhya Pradesh and Others AIR 1953 SC 221; (1983) 13 ELT 1277 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 761 Hotel Amarjit Pvt. Ltd. v. CCE & ST, Nagpur (2014) 35 STR 140 (Cestat, Mumbai). . . . . 477, 571 Hotel Excelsior Ltd. v. Commissioner (2016) 336 ELT 116 (Cestat). . . . . . . . . . . . . . . . . . . . . . . 473 Hotel Mela Plaza v. CCE (2006) 3 STR 563; (2005) 1 STT 204 (Cestat, New Delhi). . . . . . . . . 414 Hotel Sai Siddhi Pvt. Ltd. v. Commissioner of C. Ex. & Cus., Nashik (2015) 321 ELT 397 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 768 Hoystead v. Commissioner of Taxation, 1926 AC 155 (PC). . . . . . . . . . . . . . . . . . . . . . . . . . 230, 234 HT Media Ltd. v. CST (2017) 6 GSTL 266 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 622 Hussnain International v. Union of India (2011) 265 ELT 24 (SC) . . . . . . . . . . . . . . . . . . . . . . . . 755 Hyderabad Polymers (P) Ltd. v. Commissioner of Central Excise, Hyderabad reported in (2004) 166 ELT 151 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 579 Hydroair Tectonics (PCD) Ltd. v. CCE, Mumbai-II (2015) 38 STR 671 (Cestat, Mumbai). . . . . 517 Hytech Earthmoving Engineers v. CCE (2012) 285 ELT 372 (Cestat, Delhi). . . . . . . . . . . . . . . . 884 Hyundai Heavy Ind. Co. Ltd. v. CCE, Mumbai-II (2017) 59 GST 168; (2016) 74 Taxmann.com 266 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393, 621, 632 I. Devarajan and Others v. Tamilnadu Farmers Service, (1981) 131 ITR 506 (Madras). . . . . . . . 879 I.S. E. Securities & Services Ltd. v. CST, Mumbai-II (2013) 32 STR 442 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 511 I2IT Pvt. Ltd. v. CCE, Mumbai (2014) 34 STR 214; 43 GST 232; (2013) 38 taxmann.com 142 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 388 IBM Daksh Business Process Services Pvt. Ltd. v. CCE Delhi-III (2015) 37 STR 833; 58 taxmann.com 153 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 574 IBM India Pvt. Ltd. v. CCE, Bangalore (2010) 20 STR 77 (Cestat, Bangalore). . . . . . . . . . . . . . 903 IBM India Pvt. Ltd. v. CST, Bangalore (2010) 17 STR 317 (Cestat, Bangalore) [Affirmed in (2010) 18 STR 137 (SC)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 351 ICI India Ltd. v. CCE, Chennai (2007) 207 ELT 543; (2007) taxmann.com 1539 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 652 IDAA Infrastructure Pvt. Ltd. v. CST, Mumbai (2014) 34 STR 87; 34 taxmann.com 87 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272 Idea Mobile Communication Ltd. v. CCE & C, Cochin (2011) 23 STR 433; (2011) 12 taxmann.com 307; (2011) 32 STT 262 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 401, 909 Idea Mobile Communication Ltd. v. CCE, Meerut-I (2010) 20 STR 775; (2011) 30 STT 148 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265 Idea Mobile Communication Ltd. v. CCE, Rohtak (2012) 26 STR 27 (Cestat, Delhi). . . . . . . . . 402 Ideal Security v. CCE, Allahabad (2011) 23 STR 66; (2011) 33 STT 26; (2011) 13 taxmann.com 120 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 834 IDL Industries Ltd. v. State of Orissa (2004) 134 STC 62 (Orissa (FB) . . . . . . . . . . . . . . . . . . . . 776 lxxx

Table of cases IDMC Ltd. v. CCE, Vadodara-I (2014) 34 STR 420 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . 932 IFB Industries Ltd. v. CCE, Bangalore (2013) 32 STR 650; 45 GST 271; 45 taxmann.com 28 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 944 Ikea Trading (India) v. Value Added Tax Officer (2015) 54 taxmann.com 305; 50 GST 223 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 658 ILS Logistics Pvt. Ltd. v. CST, Chennai (2015) 37 STR 736 (Madras). . . . . . . . . . . . . . . . . . . . . 253 Iltush Ahammed v. Dy Director, Directorate of Enforcement, Kolkata (2017) 355 ELT 273 (ATPMLA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 Imagic Creative (P) Ltd. v. CCT (2008) 12 VST 366. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 479 Imagic Creative (P) Ltd. v. CCT (2008) 9 STR 337; (2008) 12 STT 392 (SC). . . . . . . 479, 482, 489 IMP Powers Ltd v. CCE & ST, Vapi (2015) 37 STR 603 (Cestat, Ahmedabad). . . . . . . . . . . . . . 406 Income Tax Officer v. Seith Brothers, (1969) 74 ITR 836 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . 885 Income Tax v. Copes Vulcan Inc., (1987) 167 ITR 884 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . 343 Ind Swift Ltd. v. CCE, Chandigarh (2013) 31 STR 703 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . 440 Ind Synergy Ltd. v. CST, Nagpur (2015) 38 STR 878 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . 898 Indfos Industries Ltd. v. CCE, Noida (2012) 26 STR 129; (2011) 32 STT 294; (2011) 12 taxmann.com 275 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 348, 723 India Aluminium Cables (UP) Pvt. Ltd. v. CCE (1989) 20 ECR 283 (Cegat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 694 India Carbon Ltd. v. State of Assam (1997) 106 STC 460 (Supreme Court). . . . . . . . . . . . . . . . . 815 India Cements Ltd. v. CCE (2013) 42 GST 115; 39 taxmann.com 48; 297 ELT 508 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 934 India Cements Ltd. v. Cestat, Chennai (2015) 56 taxmann.com 25; 50 GST 618; 321 ELT 209 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 934 India Medical Practitioners Cooperative Pharmacy & Stores Ltd. v. CCE, Chennai-IV (2017) 349 ELT 788 (Cestat Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 817, 585 India Metals & Ferro Alloys Ltd. v. CCE, C&ST BB SR-I (2017) 52 STR 134 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 623 India Tourism Development Corporation Ltd. v. Delhi Administration (2017) 52 STR 229 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 524 Indian Acrylic Ltd. v. CCE, Chandigarh-II (2012) 28 STR 354; (2013) 38 STT 198; (2012) 28 taxmann.com 36 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 972 Indian Association of Tour Operators v. Union of India (2017) 5 G.S.T.L. 4 (Delhi). . . . . . . . . . 901 Indian Coffee Workers Co-operative Society Ltd. v. CCE & ST, Allahabad (2014) 34 STR 546; 45 GST 343; 44 taxmann.com 474. . . . . . . . . . . . . . . . . . . . . . . . . . . . 17, 389 Indian Drugs & Pharmaceuticals Ltd v. Employees’ State Insurance Corporation (1997) 9 SCC 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 Indian Farmers Fertilizer Co-op Ltd. v. CCE, Bareilly (UP) 2007 (5) STR 281; (2007) 6 STT 283 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 435 Indian Hotels Co. Ltd. v. CST, Mumbai-I (2016) 41 STR 913 (Cestat, Mumbai). . . . . . . . . . . . . 582 Indian Hotels Co. Ltd. v. CST, Mumbai-I (2016) 41 STR 913 (Cestat, Mumbai). . . . . . . . . . . . . 519 Indian Institute of Quality Assurance, Trichy v. CCE, Trichy (2009) 17 STJ 82; (2009) 20 STT 455; (2009) 14 STR 40 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345 Indian National Shipowners v. Union of India (2009) 19 STT 408; (2009) 14 STR 289 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345, 347 Indian Oil Corpn. Ltd. v. CCE, New Delhi (2003) 153 ELT 355 (Cestat, Delhi) . . . . . . . . . . . . . 651 Indian Oil Corpn. v. AP Industrial Infrastructure Corpn. Ltd. (2015) SCC Online SC 1290 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 443 Indian Oil Corporation Ltd v. Union of India (2015) 316 ELT 618 (Bombay) . . . . . . . . . . . . . . . 236 lxxxi

Compendium of Judicial Pronouncements Indian Oil Corporation Ltd. v. Union of India (2016) 342 ELT 48 (Gujarat). . . . . . . . . . . . . . . . . 621 Indian School of Business v. CC & CE, Hyderabad-IV (2014) 35 STR 21; 44 taxmann.com 86; 45 GST 84 (AP). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .786 Indo worth (India) Ltd. v. CCE, Nagpur (2011) 33 STT 283; (2012) 25 STR 78 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 906 Indodan Industries Ltd. v. CCE, (1992) 43 ECR 717 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . 594 Indofil Chemicals Co. v. CCE, Vapi (2014) 41 taxmann.com 259; 43 GST 268 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 915 Indo-International Industries v. Commissioner of Sales Tax (1981) 8 ELT 325 (SC). . . . . . . . . . 240 Indore Municipal Corporation v. CC & CE, Indore (2013) 40 STT 101; (2013) 33 taxmann.com 75 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 705 Indru Ramchand Bharvani and Others v. Union of India and Others, CJ (1988) SC 247; (1992) 59 ELT 201; (1988) taxmann.com 601 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . 880 Ind-Swift Laboratories Ltd. v. Union of India (2009) 240 ELT 328 (P & H). . . . . . . . . . . . . . . . . 976 Indu Nissan Oxo Chemicals Industries Ltd. v. Union of India (2008) 221 ELT 7 (SC). . . . . . . . .800 Indu-Nissan Oxo Chemical Industries Ltd. v. Commissioner of Customs (1998) 101 ELT 201; (1998) taxmann.com 256 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 886 Indus Integrated Information Management v. Principal CST, Kolkata-I (2017) 3 GSTL 33 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 522 Infinity Infotech Parks Ltd. v. Union of India (2015) 50 GST 622; 55 taxmann. com 367 (2013) 39 STT 327; (2014) 36 STR 37 (Calcutta). . . . . . . . . . . . . . . . 517, 576, 671, 762 Infoquest Infotech Pvt. Ltd. v. Union of India (2015) 316 ELT 633 (Bombay). . . . . . . . . . . . . . . 915 Infotech Software Dealers Association v. Union of India (2010) 20 STR 289; (2010) 29 STT 132 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 346 INI Express Worldwide (P.) Ltd. v. Union of India (2007) 6 STT 252; (2006) 2 STR 234; (1998) 97 ELT 406; (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 799 Inox Air Products Ltd. v. CCE (2015) 38 STR 90; (2015) 58 taxmann.com 341; (2016) 53 GST 149 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396, 489 Inox Air Products Ltd. v. CCE&C, Nagpur (2012) 28 STR 570; (2012) 286 ELT 26; (2012) 36 STT 231; (2012) 24 taxmann.com 114 (Bombay). . . . . . . . . . . . . . . . . . . . 395 Inox Air Products Ltd. v. Commissioner of Central Excise, Raigad (2015) 38 STR 79; 59 taxmann.com 321 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 960 Inox Air Products Ltd. v. Union of India (2014) 43 GST 189; 41 taxmann.com 133; 35 STR 307 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 537 Intas Pharma Ltd. v. CST, Ahmedabad (2013) 32 STR 543 (Cestat, Ahmedabad) . . . . . . . . . . . . 648 Inter Continental India v. Union of India (2003) 154 ELT 37 (Gujarat). . . . . . . . . . . . . . . . . . . . . 279 Inter Ocean Shipping (I) Pvt. Ltd. v. Union of India (2011) 24 STR 513; (2011) 31 STT 31; (2011) 10 taxmann.com 56 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 282 Intercontinental and Technocrafts Pvt. Ltd. (2013) 29 STR 9 (Delhi). . . . . . . . . . . . . . . . . . . . . . 423 Intercontinental Consultants & Tech. Pvt. Ltd. v. Union of India (2008) 12 STR 689; (2009) 19 STT 320 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 364 Intercontinental Consultants & Technocrats (P.) Ltd v. Union of India (2012) 28 taxmann.com 213; 38 STT 75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 407 Intercontinental Consultants & Technocrats Pvt. Ltd. v. CST, Delhi (2017) 5 GSTL 379 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 525 Intercontinental Consultants & Technocrats Pvt. Ltd. v. Union of India (2013) 29 STR 9 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 378, 379

lxxxii

Table of cases Intercontinental Consultants and Technocrats Pvt. Ltd. v. Union of India (2012) 12 TMI 150; (2013) 38 STT 75; (2012) 28 taxmann.com 213; (2013) 29 STR 9; (2012) TIOL 966-ST (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 367, 377 Interglobe Enterprises Ltd. v. CCE, Mumbai-I (2013) 30 STR 396 (Cestat, Mumbai). . . . . . . . . 701 International Conveyors Ltd. v. CCE & C (2014) 44 GST 225; 301 ELT 284; 43 taxmann.com 75 (SC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 628, 718 International Conveyors Ltd. v. Commissioner of Customs, Mumbai-I (2016) 331 ELT 108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241 International Overseas Services v. CST, Mumbai-I (2016) 41 STR 230 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 899 International Panaacea Ltd. v. CCE, Delhi-II (2012) 281 ELT 563 (Cestat, Delhi). . . . . . . . . . . . 539 International Pvt. Ltd. v. Commissioner (2016) 44 STR 299 (Cestat, Ahmedabad) . . . . . . . . . . . 409 International Securities Organisation v. CCE (2002) 144 ELT 343; (2002) taxmann.com 1578 (Cegat, New Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 616, 624 International Shippers & Traders P. Ltd. v. CCE CST Visakhapatnam-I (2016) 45 S.T.R. 460 (Tri. - Bang.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371 International Shippers & Traders Pvt. Ltd. v. Commissioner (2016) 45 STR 460 (CESTAT, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 382 International Travel House Ltd. v. CST, Chennai (2011) 22 STR 629 (Cestat, Chennai). . . . . . . 282 Interscape v. CCE, Mumbai-I (2006) 198 ELT 275 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . 575 Intertoll ICS CE Cons O & MP Ltd. v. CCE (2011) 32 STT 269; (2011) 12 taxmann.com 296 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 570 Intertouch Metal Buildings (P) Ltd. v. CST, Chennai (2009) 16 STR 175; (2009) 21 STT 454 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 479 Inventa Electronics (P) Ltd. (2004) 168 ELT A121 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 754 IPC Packaging Company Pvt. Ltd. v Additional CC, ICD, Bangalore (2017) 6 GSTL 256(Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 551 IPCL v. CCE, Vadodara (2004) 169 KL.T. 267 (Tri.-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . 789, 792 IPCL v. Commissioner of Central Excise, Vadodara (2004) 169 ELT 267 (SC). . . . . . . . . . . . . . 791 Iqra Roadways (India) Thru’ Its Prop. & 3 Others v. State of U.P. & 3 Others (2017) 11 TMI 1032 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 990, 998 IRC v. Duke of Westminster (1936) AC 1 (HL). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151 Ishveralal Thakorelal Almaula v. Motibhai Nagibhai (1966) 1 SCR 367; AIR 1966 SC 459; 68 Bombay LR 645; 1966 Mah LJ 1049. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245 Ishwar Metal Industries v. CCE, Jaipur (2013) 29 STR 539 (Cestat, Delhi). . . . . . . . . . . . . . . . . 705 Ispat Industries Ltd. v. CCE, Raigad (2007) 8 STR 282; (2007) 9 STT 291 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 496 Ispat Industries Ltd. v. CCE, Raigad (2008) 221 ELT 540; (2008) taxmann. com 691 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 962 Ispat Industries Ltd. v. CCE, Raigad (2014) 300 ELT 108 (Cestat, Mumbai). . . . . . . . . . . . . . . . 975 ITC Ltd. v. CCE & ST, Patna (2012) 27 STR 29; (2012) 37 STT 712 (Cestat, Kolkata) . . . . . . . 723 ITC Ltd. v. CCE (A), Chennai (2001) 127 ELT 338 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . 695 ITC Ltd. v. CCE, Belapur (2013) 39 STT 349; (2012) 27 taxmann.com 344 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 783 ITC Ltd. v. CCE, Salem (2011) 22 STR 92 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . 904 ITC v. CCE 2005 (184) ELT 347 (All.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 784 ITEL Industries Ltd. v. CCE, Calicut Commissionerate (2014) 44 GST 189; 301 ELT 288; 43 taxmann.com 3 (Kerala) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 618 ITO Cannanore v. M K Mohammed Kunhi AIR (1969) SCC 430 (SC) . . . . . . . . . . . . . . . . . . . . 799 lxxxiii

Compendium of Judicial Pronouncements ITO v. Lakshman Mewal Das (1976) 103 ITR 437 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 879 ITO v. Mohar Singh (2009) 176 Taxmann 140 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 861 ITO v. Seth Bros (1969) 74 ITR 836 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 877 IVRCL Infrastructure & Projects Ltd. v. CC, Chennai (2015) 319 ELT 194 (SC). . . . . . . . . . . . . 296 IWI Crogenic Vaporization System (I) Pvt. Ltd. v. CCE & ST, Vadodara-II (2017) 47 STR 209 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 771 J & K Cigarettes Ltd. v. CCE (2009) 242 ELT 189 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 887 J B & Brothers Pvt. Ltd. v. Union of India (2017) 5 GSTL 364 (Gujarat). . . . . . . . . . . . . . . . . . . 888 J K Synthetics v. Union of India (2009) 234 ELT 417 (Delhi HC DB) . . . . . . . . . . . . . . . . . . . . . 505 J. Derbyshire Co. v. Derby, 65 LJQB 488. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 860 J. K. Mittal & Co. v. Union of India (2017) 7 TMI 623; 63 GST 138; 83 taxmann.com 281; 3 GSTL 433; 352 ELT 430 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . 988, 992 J. K. Mittal & Company v. Union of India & Ors. (2017) 62 GST 90; 83 taxmann.com 202; 7 TMI 542; 3 GSTL 321 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .991 J.A. Motor Sport v. State of Tamil Nadu (2017) 345 ELT 205 (Madras). . . . . . . . . . . . . . . . . . . . 520 J.B. Boda & Co. P. Ltd. v. CBDT (1997) 223 ITR 271 (SC) . . . . . . . . . . . . . . . . . . . . . 901, 902, 903 J.K. Cement Works v. Asstt. CCE & C (2004) 170 ELT 4 (Allahabad). . . . . . . . . . . . . . . . . . . . . 642 J.K. Cotton Spg. & Wvg. Mills Co. Ltd. v. Sales Tax Officer (1965) 1 SCR 900. . . . . . . . . . . . . 954 J.K. Mittal & Company v. Union of India & Ors (2017) 62 GST 90; 83 taxmann.com 202; 7 TMI 542; 3 GSTL 321 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .987 J.K. Paper Mills v. CCE, CUS. & ST, Bhubaneswar-I (2014) 309 ELT 359 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 232 J.K. Synthetics Ltd v. Collector of Central Excise (1996) 86 ELT 472; (1996) taxmann.com 273 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 767 J.K. White Cement Ltd. v. CCE, Jaipur-I (2004) 178 ELT 291 (Cestat, Delhi). . . . . . . . . . . . . . . 650 J.M. Baxi & Co. v. Government of India 2016 (336) E.L.T. 285 (Madras). . . . . . . . . . . . . . 547, 711 J.M. Financial Services (P) Ltd. v. Commissioner of Service Tax, Mumbai (2012) 27 STR 49 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 437 J.R. Construction Co. v. Commissioner of Central Excise & Service Tax, Jaipur-I (2016) 41 STR 642 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 407 J.V. Strips Ltd v. CCE, Delhi-III (2013) 294 ELT 33 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . 838 Jafarabad Municipality v. Kathrawar Industries Ltd., (1969) AIR 344 (Gujarat). . . . . . . . . . . . . . 912 Jagannath Cement Works Pvt. Ltd. v Union of India (2017) 51 STR 350 (Jharkhand). . . . . . . . . 551 Jagannath Plastipack Ltd. v. CCE, C & ST, Bhubaneswar-I (2010) 261 ELT 76; (2011) 23 STR 81; (2012) 21 taxmann.com 203 (Orissa). . . . . . . . . . . . . . . . . . . . . . . . . . . 266 Jagdeep Singh Saluja v. CCE, Bhopal (2008) 15 STT 498; (2008) 12 STR 309 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 826 Jai Bharat Maruti Ltd. v. CCE, Delhi-III (2014) 50 taxmann.com 224; 26 GSTR 141; 48 GST 215; 307 ELT 282 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . 514, 824 Jai Pal Khanna v. Deputy Commissioner, Central Excise, Department of Revenue, Ministry of Finance, Government of India, Amritsar (2015) 58 taxmann.com 234; 51 GST 614 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 857 Jaideep Corporation v. CCE (1985) 20 ELT 424. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 278 Jaihind Projects Ltd. v. Commissioner of Service Tax, Ahmedabad (2011) 22 STR 569 (Tribunal, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400, 408 Jaihind Projects Ltd. v. CST, Ahmedabad (2010) 18 STR 650; (2010) 25 STT 196 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 480, 486 Jaikishan v. CIT (1989) 76 CTR (MP) 103; (1989) 178 ITR (MP) . . . . . . . . . . . . . . . . . . . . . . . . 278

lxxxiv

Table of cases Jain Exports Pvt. Ltd. v. Union of India (1990) 47 ELT 231; (1989) taxmann.com 488 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 567 Jain Exports Pvt. Ltd. v. Union of India (2017) 354 ELT 30 (Gujarat). . . . . . . . . . . . . . . . . . . . . .765 Jain Housing v. CST, Chennai (2015) 50 GST 410; 55 taxmann.com 273; 36 STR 67 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324 Jain Spinners Ltd. v. Collector of CE (1996) 88 ELT 394 (Cegat, New Delhi). . . . . . . . . . . . . . . 714 Jaiprakash Industries v. CCE (2002) 146 ELT 481; (2002) taxmann.com 171 (SC). . . . . . . . . . . 562 Jaiswal Builders & Contractors v. CCE, Nagpur (2016) 45 STR 440 (Cestat, Mumbai) . . . 405, 408 Jaju Petro Chemical Pvt. Ltd. v. CC (Port) (2017) 354 ELT 614 (Calcutta). . . . . . . . . . . . . . . . . . 260 Jal Hotels Co. v ADIT (2009) 184 Taxman 1 (Cestat, Bombay-DB). . . . . . . . . . . . . . . . . . . . . . . 882 James Samual v. State of Gujarat (2017) 349 ELT 718 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . 859 Jankinath Sarangi v. State of Orissa (1969) 3 SCC 392 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248 Japan Airlines International Co. Ltd. v. Commissioner of ST, New Delhi (2016) 45 STR 306 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371, 381 Jaswant Singh Mann v. Union of India (2016) 53 GST 108; (2015) 614 Taxmann.com 204 (P & H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 325 Jatin Ahiya v. Union of India (2013) 287 ELT 3 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 887 Jay Ajit Charia v. Commissioner of Central Excise & Service Tax, Surat-I (2015) 40 STR 1139 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 390 Jay Balaji Jyoti Steels Ltd. v. Cestat, Kolkata (2015) 37 STR 673 (Orissa). . . . . . . . . . . . . . 551, 774 Jay Mahakali Rolling Mills v. Union of India (2007) 215 ELT 11; (2007) 10 STT 234 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 298 Jay N Jay Enterprises v. CCE, Calicut (2010) 19 STR 530; (2010) 25 STT 281 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249, 265 Jay Ushin Ltd. v. CCE, Delhi-III (2013) 298 ELT 728 (Cestat, New Delhi). . . . . . . . . . . . . . . . . 965 Jayaswal Neco Ltd. v. CCE, Raipur (2015) 56 taxmann.com 408; 50 GST 438; 319 ELT 247 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 934 Jayendra Saraswathi Swamigal v. State of TamilNadu (2005) AIR 716 (SC-3 member bench). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 862 Jaylaxmi Enterprises v. CCE Mangalore (2008) 9 STR 19; (2008) 12 STT 115 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380 Jaypee Bela Plant v. Commissioner (2005) 180 ELT 31 (Cestat). . . . . . . . . . . . . . . . . . . . . . . . . . 843 JBF Industries v. CCE, & ST, Vapi (2015) 49 GST 364; (2014) 52 taxmann. com 432; 34 STR 345 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324 JCT Electronics Ltd. v. CCE & ST, Vadodara (2014) 34 STR 778 (Cestat, Ahmedabad). . . . . . . 454 JCT Ltd. v. ITAT (2002) 125 Taxman 866 (Delhi);. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 776 Jeevan Diesels & Electricals Ltd. v. CCE, C&ST, Bengaluru-III (2017) 353 ELT 78 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 726 Jet Airways (India) Ltd. v. Commissioner of Service Tax, Mumbai (2016) 44 STR 465 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 354 Jet Airways (India) Ltd. v. CST (2014) 36 STR 975 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . 232 Jet Airways (India) Ltd. v. UOI (2013) 295 ELT 377 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . 597 Jethmal Faujimal Soni v. ITAT (2011) 333 ITR 96; (2010) 4 TMI 747 (Bombay) . . . . . . . . . . . . 792 Jetlite (India) Ltd v. CCE, New Delhi (2011) 21 STR 119; (2011) 30 STT 324, (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13, 348, 508 Jha Shipping Agency v. Union of India (2011) 264 ELT 321 (Calcutta). . . . . . . . . . . . . . . . . . . . 267 Jindal Drugs (P.) Ltd. v. Union of India, (2016) 75 taxmann.com 47; (2017) 42 GSTR 36; [2016] 58 GST 213 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 957

lxxxv

Compendium of Judicial Pronouncements Jindal Dyechem Industries (P) Ltd. v. Union of India & Others (2017) 10 TMI 693; (2018) 8 GSTL 23 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 990, 997 Jindal Photo India Pvt. Ltd. v. Commissioner (2014) 300 ELT 568 (Cestat). . . . . . . . . . . . . . . . . 244 Jindal Praxair Oxygen Co. Pvt. Ltd. v. CCE, C & ST, Belgaum (2015) 322 ELT 741 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 820 Jindal Stainless Ltd. v. Union of India (2017) 51 STR 130 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . 918 Jitendra B. Divgi v. Commissioner of Cus. (Export), Chennai (2016) 333 ELT 134 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 838 Jitendra Singh Bagga v. Chhattisgarh State Civil Supplies Corpn. Ltd. (2015) 40 STR 69 (Chhattisgarh) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 499 JK Steel Ltd. v. Union of India (1978) 2 ELT J 355 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 526 JK Synthetics v. CTO (1994) 44 STC 422 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 815 JKM Daerim Automotive Ltd. v. CC (Appeals) Chennai (2015) 323 ELT 50 (Madras). . . . . . . . 769 JL Autoparts Pvt. Ltd. v CCE, Delhi-IV (2014) 303 ELT 136 (Cestat, New Delhi) . . . . . . . . . . . 965 JMJ Constructions v. Asstt. CCE, Salem (2013) 38 STT 182; (2013) 29 taxmann.com 60; (2012) 56 VST 256; (2014) 33 STR 496 (Madras). . . . . . . . . . . . . . . . . . . . 704 Jobbins v. Middlesex Country Council (1949) 1 KB 142; (1948) 2 All ER 610 (CA) . . . . . . . . . . 96 Joe Transport v. CCE, Trichy (2010) 18 STR 646; (2010) 28 STT 499 (Cestat, Chennai). . . . . . 833 Johnson & Johnson Pvt. Ltd v. CST (LTU), Mumbai (2017) 52 S.T.R. 159 (Cestat, Mumbai) . . 372 Johnson Lifts Ltd. v. Dy. Commissioner (CT), Hyderabad (2007) 213 ELT 649 (AP). . . . . . . . . 298 Joint CIT v. Saheli Leasing & Industries Ltd. (2010) 253 ELT 705 (SC). . . . . . . . . . . . . . . . . . . . 750 Jorden Electronics v. CC, New Delhi (2016) 333 ELT 412 (Cestat, Delhi). . . . . . . . . . . . . . . . . . 583 Joseph Massey v. Union of India (2016) 338 ELT 522 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . 520 Josts Engg. Co. Ltd v. Union of India (2013) 40 STT 327; (2013) 35 taxmann. com 192 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 540 Jothi Calendering Mills v. CCE, Salem (2014) 300 ELT 115 (Cestat, Chennai). . . . . . . . . . . . . . 791 JSEL Securities Ltd. v. CCE, Jaipur (2007) 6 STR 330; (2007) 8 STT 428 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 415 JSW Steel Ltd. v. CCE, Thane-I (2012) 281 ELT 582; (2012) 28 STR 557 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 940 Jubilant Enterprises Pvt. Ltd. v. CCE, Mumbai-I [2014] 35 STR 430 (Cestat, Mumbai). . . . . . . 619 Jubilant Life Sciences Ltd. v. CCE, Noida (2013) 29 STR 529 (Cestat, Delhi). . . . . . . . . . . . . . . 356 Jubiliant Enpro Pvt. Ltd. v. CCE, Noida (2015) 38 STR 625 (Cestat, New Delhi). . . . 721, 898, 900 Jyoti Overseas Pvt. Ltd. v. State of Gujarat (2017) 6 GSTL 388 (Gujarat) . . . . . . . . . . . . . . . . . . 827 K C Builders v. ACIT (2004) 2 SCC 731 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 861 K C Knitwear v. CC, Mumbai (2009) 241 ELT 209; (2009) taxmann.com 453 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 861 K Damodaraswamy Naidu v. State of Tamil Nadu (2000) 117 STC 1 (SC) . . . . . . . . . . . . . . . . . . 23 K Sera Sera Digital Cinema Ltd. v. Union of India (2017) 353 ELT 334 (Bombay). . . . . . . . . . . 608 K. Damodarasamy Naidu & Bros. v. State of Tamil Nadu (2000) 1 SCC 521. . . . . . . . . . . . . . . . . 65 K. P. Varghese v. ITO (1981) 4 SCC 173. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 278 K. V. Narayana Reddy v. Additional Commissioner, Tirupathi (2015) 59 taxmann.com 252 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 544 K.B Mehta Construction Pvt. Ltd. v. CCE, Ahmedabad (2014) 33 STR 183; 45 taxmann.com 288; 45 GST 484 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . 369, 375 K.C. Soni & Sons Steels Pvt. Ltd. v. CCE, Chandigarh-I (2017) 350 ELT 426 (Cestat, Chandigarh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 553 K.D. Sales Corporation v. CCE, Belgaum (2007) 6 STR 418; (2007) 10 STT 284 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379 lxxxvi

Table of cases K.K. Appachan v. CCE, Palakkad (2007) 7 STR 230; (2007) 9 STT 564 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 828 K.K. Ramesh v. Union of India (2018) 89 taxmann.com 161 (Madras). . . . . . . . . . . . . . . . 991, 1000 K.L. Tripathi v. State Bank of India (1984) 1 SCC 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248, 249 K.M. Sugar Mills Ltd. v. CCE, Allahabad (2001) 133 ELT 567 (Cestat, New Delhi). . . . . . . . . . 975 K.P. Abdul Majeed v. Commissioner of Customs (2014) 299 ELT 108 (Cestat, Bangalore). . . . .554 K.R. Choksey and Company v. CCE, Mumbai-I (2006) 2 STR 225; (2007) 7 STT 255 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 384 K.R.S. Enterprises (P.) Ltd. v. Commissioner of Service Tax, Bangalore (2016) 68 taxmann.com 279; (2016) 55 GST 442 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . 241, 519 K.Srinivasulu v. CC, Chennai-III (2017) 345 ELT 477 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . 548 K.V. Rajagopal v. CC, Trichy (2015) 318 ELT 48 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 856 Kachwala Gems v. JCIT (2007) 158 Taxman 71 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 560 Kafila Hospitality & Travels Ltd. v. CST, New Delhi (2015) 38 STR 184; 58 taxmann.com 348 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 424 Kakinada Seaports Ltd. v. C.C.E., S.T. & CUS., Visakhapatnam-II (2015) 40 STR 509 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 352 Kali Aerated Water Works v. CCE, Salem (2010) 20 STR 388 (Cestat, Chennai). . . . . . . . . . . . . 282 Kali Aerated Water Works v. Commissioner of Central Excise, Madurai (2015) 320 ELT 692; 58 taxmann.com 192; (2015) 51 GST 343 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . 314 Kalpataru Power Transmission Ltd. v. Commissioner (2016) 45 STR 454 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 452 Kalyani Steel Ltd. v. CCE, Belgaum (2017) 345 ELT 252 (Cestat, Bangalore). . . . . . . . . . . . . . . 937 Kamal Agarwal v. Commissioner of Customs (2010) 349 ELT 374 (Cestat, Mumbai). . . . . . . . . 768 Kamaljeet Singh v. CCE, Jaipur-I (2014) 36 STR 990; (2015) 49 GST 435; 53 taxmann.com 211 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 856 Kamdhenu Cement Ltd. v. CCE, Jaipur (2015) 319 ELT 37 (Rajasthan). . . . . . . . . . . . . . . . . . . . 772 Kamdhenu Cement Ltd. v. Commissioner of Central Excise (2017) 51 S.T.R. 485 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 729 Kaniampuram Brothers v. State of Kerala (1998) 111 STC 363 (Kerala-DB). . . . . . . . . . . . . . . . 559 Kannappa Corporation v. CCE, Trichy (2010) 24 STT 469; (2010) 19 STR 768 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 825 Kanoria Wisconsin Centrifugal Ltd. v. Collector of Central Excise (1990) 48 ELT 596 (Cegat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 730 Kanwar Enterprises (P) Ltd. v. Assistant Commissioner (CT), Chennai (2017) 6 GSTL 457 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 989, 996 Kanwar Natwar Singh v. Directorate of Enforcement (2010) 262 ELT 15 (SC). . . . . . . . . . . . . . 265 Kanyaka Parameshwari Engg. Ltd. v. CC & CCE (2012) 26 STR 380; (2012) 36 STT 44; (2012) 22 taxmann.com 410 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . 642 Kapilansh Dhatu Udyog Pvt. Ltd. v. CCE, Nagpur (2013) 31 STR 50 (Cestat, Mumbai). . . . . . . 663 Kapur Chand Pokhraj v. State of Bombay, (1958) AIR 993 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . 860 Karamchand Thapar & Bros (Coal Sales) Ltd. v. Union of India (2010) 20 STR 3; (2011) 30 STT 442; (2011) 9 taxmann.com 160 (Calcutta). . . . . . . . . . . . . . . . . . . . . . 281 Karamchand Thapar & Bros. (Coal Sales) Ltd. v. CST, Kolkata (2013) 32 STR 577 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 570 Karmchand Thapar & Bros (Coal Sales) Ltd. v. CST, Kolkata (2008) 15 STJ 21 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 344 Karnataka Industrial Areas Development Board (KIADB) v. Union of India 2013 40 STT 146; 2013 34 taxmann.com 251 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . 598 lxxxvii

Compendium of Judicial Pronouncements Karnataka Power Transmission Corpn. and Anr. v. Ashok Iron Works Pvt. Ltd. (2009) 3 SCC 240. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 Karnataka State Agro Corn Products Ltd. v. CCE, Bangalore, (2008) 223 ELT 93 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 640 Karnataka State F. I. C. Ltd. v. D. C. of Commercial Taxes (Audit 14), Bangalore (2012) 27 STR 131; (2013) 38 STT 118; (2012) 28 taxmann.com 72 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 783 Kartar Rolling Mills v. CCE, New Delhi (2006) 197 ELT 151 (SC). . . . . . . . . . . . . . . . . . . 292, 469 Karur Gayathri Finance Ltd. v. CCE, Trichy (2013) 29 STR 373; (2013) 42 GST 238; (2013) 33 taxmann.com 104 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 387 Karvembu & Co. v. Under Secretary, Department of Revenue (2010) 20 STR 591; (2011) 31 STT 313; (2011) 10 taxmann.com 255 (Madras). . . . . . . . . . . . . . . . . . . . . . . . 299 Kashirlal Haralal Ltd. v. Additional CST (2010) 20 STR 26 (Calcutta). . . . . . . . . . . . . . . . . . . . . 265 Kathiravan Pipes (P) Ltd., Madras v. Cestat, Chennai (2007) 5 STR 9; (2007) 207 ELT 494; (2007) 9 STT 208 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 703 Kathyaini Hotels v. ACCT (2004) 135 STC 77 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 559 Katira Constructions Ltd. v. Union of India and Others (2013) 352 ITR 513 (Gujarat) . . . . . . . . 299 Katrina R. Turcotte v. CST, Mumbai-I (2013) 31 STR 670; 28 taxmann.com 278 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 461 Kaur & Singh v. CCE, New Delhi (1997) 94 ELT 289. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 563 Kay Iron Works Pvt. Ltd. v. CCE, Pune-II (2009) 13 STR 87 (Bombay) . . . . . . . . . . . . . . . . . . . 715 Kaypee Electronics & Associates (P) Ltd. v. CC, Bangalore (2012) 37 STT 438; 26 taxmann.com 294 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 956 KC Knitwear v. CC (2009) 241 ELT 209 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .867 KCP Ltd. v. CCE, Chennai (2013) 295 ELT 353; 38 taxmann.com 352; 42 GST 54 (SC). . . . . . 931 Keeping Newcastle Warm Ltd. (2012) 36 STT 702; (2012) 22 taxmann.com 214 (ECJ). . . . . . . 413 Kemtech International Pvt. Ltd. v. CC (I & G) (2013) 292 ELT 321; 46 taxmann.com 384 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 269 Kerala Chemicals & Proteins Ltd. V. Commissioner of C. Ex., Cochin (2007) 6 S.T.R. 146 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 645 Kerala Colour Lab Association v. Union of India (2003) 156 ELT 17 563; (2006) 2 STR 554; (2007) 8 STT 353 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 394 Kerala Communication Network (P) Ltd. v. CCE, Cochin (2013) 31 STR 485 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 375 Kerala Electric Lamp Works Ltd. & Another v. CCE (1988) 33 ELT 771 (Cegat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 556 Kerala Publicity Bureau v. CCE (2008) 9 STR 101; (2007)10 STT 457 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 428 Kerala State Electricity Board v. CCE (2007) 11 STT 487; (2008) 9 STR 3 (SC). . . . . . . . . . . . . 828 Kerala State Electricity Board v. CCE, (2008) 1 DTR 8 (Supreme Court) . . . . . . . . . . . . . . . . . . 821 Kerala State Indl. Enterprises Ltd. v. CCE, C & ST, Kochi (2012) 28 STR 574; (2011) 33 STT 198; (2011) 13 taxmann.com 225 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . 348, 826 Keralam Enterprises v. CCE (2008) 9 STR 503; (2008) 15 STT 280 (Cestat, Bangalore). . . . . . 380 Kesar Enterprises Ltd. v. CCE, Lucknow (2003) 54 RLT 157 (Cestat, Delhi). . . . . . . . . . . . . . . . 975 Kesarwani Zarda Bhandar v. CCE, Allahabad (2013) 289 ELT 331 (Cestat, New Delhi). . . . . . . 981 Ketan Motors Ltd v. CCE (2014) 33 STR 165 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . 418, 424 Ketan Pharma v. CC (Import), ACC, Mumbai (2015) 321 ELT 343 (Cestat, Mumbai) . . . . . . . . 718 Key Polyplast Ltd. v. CCE Jaipur-II (2014) 301 ELT 131; (Cestat, New Delhi). . . . . . . . . . . . . . 284 KGS Management Services v. CCE, New Delhi (2013) 30 STR 300 (Cestat, Delhi). . . . . . . . . . 773 lxxxviii

Table of cases Khandelwal Construction Co. v. CC & CE (2015) 37 STR 989; (2015) 49 GST 209; (2014) 52 taxmann.com 318 (Rajasthan) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 741 Khatema Fibres Ltd. v. CC & CE (2014) 300 ELT 59 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . 787 Khetalal Ratansi Patel v. CCE, Nagpur (2014) 308 ELT 689 (Cestat, Mumbai). . . . . . . . . . . . . . 651 Khushiram M. Ratanchandani v. CST, Ahmedabad (2013) 32 STR 730 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 313 Kidstuff Promos & Events Pvt. Ltd. v. CST, Delhi (2010) 19 STR 564; (2010) 26 STT 127 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265, 727 Kiran Singh and Ors. v. Chaman Paswan and Ors. (1955) 1 SCR 117. . . . . . . . . . . . . . . . . . . . . . 327 Kirloskar Oil Engines Ltd. v. CCE (2004) 178 ELT 998; (2005) taxmann.com 903 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 562 Kirloskar Pneumatic Co. Ltd. v. CCE, Pune-III (2015) 38 STR 1198; (2015) TIOL 538 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370, 378 Kirloskar Pneumatics Co. Ltd. v. CCE 2011 (23) STR 161; (2012) 21 taxmann.com 277 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 367 Kirmani Fabricators v. CCE (2015) 316 ELT 648; (2015) 37 STR 973 (Gujarat). . . . . . . . . . . . . 740 Kisaan Gramodyog Sansthan v. CCE, Kanpur (2015) 50 GST 53; 54 taxmann. com 155 316 ELT 406 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 768 Kisan Cooperative Sugar Factory Ltd. v. CCE, Meerut-I (2011) 274 ELT 390 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 617 Kisan Sahakari Chini Mills Ltd. v. CCE (2017) 350 ELT 390 (Allahabad). . . . . . . . . . . . . . . . . . 635 Kishan S. Loungani v. Union of India (2017) 352 ELT 433 (Kerala). . . . . . . . . . . . . . . . . . . . . . . 857 Kishen S. Loungani v. Union of India (2017) 352 ELT 433 (Kerala). . . . . . . . . . . . . . . . . . . 243, 889 Kishlay Foods Pvt. Ltd. v. Union of India (2017) 348 ELT 186 (Guwahati). . . . . . . . . . . . . . . . . 712 Kishore International v. CC, Amritsar (2014) 48 GST 702; 51 taxmann.com 333 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 839 Kishore K.S. v Cherthala Municipality (2011) 24 STR 538; (2012) 24 STT 379 (Kerala). . . . . . . 13 KJV Alloys Conductors Pvt. Ltd. v. CCE, Hyderabad (2011) 23 STR 455; (2012) 21 taxmann.com 404 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 837 Klin-O-Pack v. Union of India (2003) 154 ELT 359 (Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . 961 Klockner Desma Machinery Pvt. Ltd. v. CST, Ahmedabad (2011) 21 STR 37 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267 Kneader House v. CCE, Delhi-I (2013) 290 ELT 249 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . 510 Koluthara Exports Ltd. v. CCE & C, Ernakulum-II (2017) 351 ELT 191 (Kerala). . . . . . . . . . . . 522 Konark Cylinders v. CCE, BBSR, (2002) 144 ELT 454; (2002) taxmann.com 1401 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 624 Kony Labs IT Services Pvt. Ltd. v. CC, CE & ST Hyderabad-IV (2017) 3 GSTL 475 (Cestat, Hyderabad. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 304, 472 Kopran Ltd v. CCE, Raigad (2011) 31 STT 228; (2011) 10 taxmann.com 352 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 386 Kopran Ltd. v. CCE, Raigad (2009) 20 STT 414; (2009) 16 STR 279 (Cestat, Mumbai). . . . . . . 346 Korath Gulf Links Builders Pvt. Ltd. v. CCE, Cochin (2010) 20 STR 516 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 282 Kotak Securities Ltd v. CST, Mumbai-I (2014) 44 GST 295; 43 taxmann.com 164; 32 STR 705 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 573 Kotak Securities Ltd. v. CST, Mumbai-I (2013) 32 STR 705; (2014) 44 GST 295; 43 taxmann.com 164 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 375 Kotdwar Steels Ltd. v CCE (2017) 85 taxmann.com 183(Allahabad). . . . . . . . . . . . . . . . . . . . . . 748 Kothari Filaments v. CC (Port) Kolkata (2009) 233 ELT 289 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248 lxxxix

Compendium of Judicial Pronouncements Kothari Petro Chemicals Ltd v. Union of India (2015) 316 ELT 17; (2015) 49 GST 156; (2014) 52 taxmann.com 343 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295 Kothari Petrochemicals Ltd. v. Union of India, Ministry of Finance (2014) 52 taxmann.com 343; 49 GST 156; 316 ELT 17 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 696 Kothari Petrochemicals Ltd. v. Union of India, Ministry of Finance (2015) 49 GST 156; (2014) 52 taxmann.com 343 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 516 Kovaai Silicates v. Cestat, Chennai (2015) 323 ELT 31 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . 768 Kpit Technologies Ltd. v. CCE, Pune-I (2014) 36 STR 1098 (Cestat, Mumbai). . . . . . . . . . . . . . 907 Kranti Associates Pvt. Ltd. & Another v. Sh. Masood Ahmed Khan & Others (2010) 5 SCALE 199; (2011) 273 E.L.T. 345 (S.C.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 270 Kripa Fabs (P.) Ltd. v. Cestat, Chennai (2015) 59 taxmann.com 157 (Madras). . . . . . . . . . . . . . . 525 Krishan Murari Gupta V Commissioner of Central Excise-I, Jaipur (2016) 43 STR 538 (Rajasthan) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 711 Krishna C & F Agency v. CCE, Lucknow (2013) 40 STT 333; (2013) 35 taxmann.com 22 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 707 Krishna Saa Fabs (P) Ltd. v. Union of India (2013) 38 STT 631; (2013) 30 taxmann.com 398 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 597 Krishna Singh Garbyal v. CC, Lucknow (2013) 298 ELT 593 (Cestat, New Delhi). . . . . . . . . . . 303 Krishnapatnam Port Company v. CCE & C & ST (2014) 46 GST 732; 47 taxmann.com 274; 38 STR 974 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 525 Kronospan Mielec Sp Zoo v. Dyrektor lzby Skarbowej w Rzeszowie (2013) 38 STT 267; (2013) 29 taxmann.com 377 (ECJ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 334 KTR Securiplans & Intelligence Brigade Pvt. Ltd. v. Asstt. Commr., S.T., Division-I, Hyderabad (2017) 49 STR 146 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 458 Kuber Tobacco Products Ltd. v. CCE, Delhi (2013) 290 ELT 545 (Cestat, Delhi). . . . . . . . . . . . 887 Kudos Chemie Limited v. CCE & ST, Chandigarh-II (2016) 333 ELT 346 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 583 Kumar Arch Tech Pvt. Ltd. v. CCE, Jaipur-II (2013) 290 ELT 372 (Cestat, New Delhi-LB). . . . 464 Kumar Cotton Mills (P) Ltd. v. Commissioner CCE, Ahmedabad-I (2002) 146 E.L.T. 438. . . . . 789 Kumar Infrastructure Dev Pvt. Ltd. v. CCE & ST, Meerut-I (2016) 45 STR 113 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 449 Kumar Traders And Company v. State of Assam (2017) 9 TMI 749 : 4 GSTL 120 (Gauhati). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 988, 992 Kunal Enterprises v. Union of India (2015) 322 ELT 106 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . .768 Kundan Care Products Ltd v. Union of India (2017) 64 GST 12;84 taxmann. com 251; 8 TMI 1142; 4 GSTL 118 (Delhi. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 988, 993 Kundan Castings (P.) Ltd. v. Deputy CCE (2014) 43 taxmann.com 168; 44 GST 301; 316 ELT 446 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 738 Kunj Power Project Pvt. Ltd. v Union of India (2016) 41 STR 3 (Allahabad) . . . . . . . . . . . . . . . 603 Kunj Power Project Pvt. Ltd. v. Commissioner of Custom & Central Excise (2015) 59 taxmann.com 48; 322 ELT 908; 51 GST 535 (All.). . . . . . . . . . . . . . . . . . . . . . . . . . 546 Kuntal Granites Ltd. v. CCE, Bangalore (2007) 215 ELT 515; (2007) taxmann. com 893 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 943, 949 Kushwah Electric Works v. CCE, Indore (2013) 31 STR 83 (Cestat, New Delhi) . . . . . . . . . . . . 488 Kutty Padmini v. CST, Chennai (2013) 39 STT 71; (2013) 31 taxmann.com 138 (Madras). . . . . 599 Kwality Ice Cream Company v. Union of India (2012) 281 ELT 507; (2012) 27 STR 8; (2012) 37 STT 695; (2012) 27 taxmann.com 254 (Delhi). . . . . . . . . 514, 642, 817, 819 L & T Sargent & Lundy Limited v. Commissioner of Central Excise & Service Tax, Vadodara (2016) 43 STR 249 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 457 xc

Table of cases L & T Sargent & Lundy Ltd. v. CCE, Vadodara (2014) 35 STR 945 (Cestat, Ahmedabad). . . . . 285 L. Abdulla Kunhi Son v. State of Kerala (2001) 122 STC 461. . . . . . . . . . . . . . . . . . . . . . . . . . . . 559 L. Chandra Kumar v. Union of India (1997) 92 ELT 318; 3 SCC 261 (SC) . . . . . . . . . . . . . . . . . 792 L. Maheshwari Prasad v. State of U.P. (1957) AIR 282 Allahabad. . . . . . . . . . . . . . . . . . . . . . . . . 911 L.G. Electronics India Pvt. Ltd. v. CCE & ST, Noida (2017) 48 STR 248 (Cestat, Allahabad). . 585 L.G. Marwadi v. CCE, Pune (2010) 28 STT 227; (2010) 19 STR 279 (Cestat, Mumbai). . . . . . . 308 L.J. Synthetic Mills v. CCE, Ahmedabad-I (2012) 26 STR 484 (Gujarat). . . . . . . . . . . . . . . . . . . 767 L.R. Gupta v. Union of India (1992) 194 ITR 32 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . 880, 881 L’Oreal India (P.) Ltd. v. Union of India (2015) 49 GST 51; [2014] 51 taxmann.com 561; 35 STR 72 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 724 Lafarge India Ltd. v. CCE & ST, Bilaspur (2017) 48 STR 466 (Cestat, New Delhi). . . . . . . . . . .974 Lafarge India Ltd. v. CCE, Raipur (2014) 35 STR 645; 48 GST 368; 307 ELT 7; 51 taxmann.com 31 (Chhattisgarh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 932 Laghu Udyog Bharati v. Union of India, (1999) 6 SCC 418. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .495 Lake Palace Hotel and Motels (P.) Ltd. v. Commissioner of Central Excise, Jaipur-II (2016) 54 GST 326; (2016) 66 taxmann.com 254 (Cestat, New Delhi) . . . . . . . . . . . 412 Lakhan Singh & Co. v. CCE, Jaipur (2012) 34 STT 442 (Cestat, New Delhi) . . . . . . . . . . . . . . . 569 Lakshmi Printing Co. v. CCE (2013) 39 STT 355; 294 ELT 21; 30 taxmann. com 326 (Punjab & Haryana) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 773 Lalit Dongre v. Commissioner of Central Excise & Customs, Nashik (2016) 69 taxmann.com 200; (2016) 55 GST 790 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . 391 Lalit Dongre v. Commissioner of Central Excise & Customs, Nashik (2016) 69 taxmann.com 200; 55 GST 790 (Cestat ,Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 311 Lalitha Muraleedharan v. Commissioner of Commercial Taxes, Thiruvananthpuram (2017) 3 G.S.T.L. 100 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 917 Lally Automobiles (P) Ltd. v. Commissioner (Adjudication), Central Excise (2013) 40 taxmann.com 279; 42 GST 487; 35 STR 26 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . 958 Lanco Infratech Ltd. v. CC, CE & ST, Hyderabad (2015) 38 STR 709 (Cestat, Bangalore-LB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 471 Land Acquisition v. Mst. Katiji & Others (1987) 167 ITR 471 (SC); (1987) 28 ELT 185 (S.C.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 744 Lanvin Synthetics Private Ltd. v. Union of India (2015) 322 ELT 429 (Bombay) . . . . . . . . . . . . 545 Lanvin Synthetics Pvt. Ltd. v. Union of India (2017) 52 STR 114 (Bombay). . . . . . . . . . . . . . . . 550 Larsen & Taubro Ltd. v. CCE, Delhi-IV (2012) 25 STR 280 (Cestat, New Delhi). . . . . . . . . . . . 716 Larsen & Toubro Ltd v. CST, New Delhi (2015) 38 STR 266; 318 ELT 633 (Cestat, New Delhi-LB-5 Member Bench). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 424 Larsen & Toubro Ltd v. Union of India (2016) 334 ELT 635 (Bombay). . . . . . . . . . . . . . . . . . . . 603 Larsen & Toubro Ltd. v. CCE (2007) 211 ELT 513; (2007) 8 STT 403 (SC) . . . . . . . . . . . . . . . . 564 Larsen & Toubro Ltd. v. Commissioner of Central Excise, Bhopal (2016) 41 STR 95 (Cestat - New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 397 Larsen & Toubro Ltd. v. Commissioner of VAT (2017) 52 STR 116 (Delhi). . . . . . . . . . . . . . . . .670 Larsen & Toubro Ltd. v. CST, Delhi (2014) 44 GST 47; (2013) 32 STR 410 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235, 751 Larsen & Toubro Ltd. v. CST, Delhi (2015) 38 STR 266; 58 taxmann.com 52; 51 GST 297; 318 ELT 633 (Cestat, Delhi-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 752 Larsen & Toubro Ltd. v. CST, Mumbai-II (2016) 41 STR 542 (Cestat, Mumbai). . . . . . . . . . . . . 353 Larsen & Toubro Ltd. v. Sate of Jharkhand (2017) 79 Taxmann.com 267 (SC) . . . . . . . . . . . . . . 670 Larsen & Toubro Ltd. v. Union of India (2007) 7 STR 123; (2007) 11 STT 27 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 398, 399 xci

Compendium of Judicial Pronouncements Larsen & Toubro Ltd. v. Union of India (2013) 29 STR 449; (2013) 288 ELT 481; (2013) 38 STT 684; (2013) 30 taxmann.com 363 (Bombay). . . . . . . . . . . . . . . 595, 599, 701 Larsen & Toubro Ltd. v. Union of India (2016) 335 ELT 215 (Bombay). . . . . . . . . . . . . . . . . . . .603 Larsen & Toubro Ltd. v. Union of India (2016) 56 GST 128; 70 taxmann.com 29 (Bombay). . . 605 Larsen & Toubro Ltd. v. Union of India [2016] 69 Taxmann.com 8 (Bombay). . . . . . . . . . . . . . . 605 Larsen and Toubro Ltd. v. Commissioner (2007) 211 ELT 513 (SC). . . . . . . . . . . . . . . . . . . . . . . 831 Larsen and Toubro Ltd. v. CST, Delhi (2015) 58 taxmann.com 52 (Cestat, New Delhi) . . . . . . . 326 Larsen and Toubro v. CCE (2013) 38 STT 218; 29 taxmann.com 203 (Cestat, Mumbai). . . . . . . 950 Lathia Industrial Supplies Co. (P.) Ltd v. Commissioner (Appeal-I) (2013) 40 STT 143; (2013) 34 taxmann.com 230 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 707 Laxmi Construction v. Commissioner of Central Excise, Customs & ST, Allahabad (2016) 42 STR 561 (Cestat, Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 434 Laxmi Tyres v. CCE, Pune (2014) 36 STR 364 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . 484 LCL Logistix India Pvt. Ltd. v. Union of India (2016) 43 STR 65 (Calcutta). . . . . . . . . . . . . . . . 396 LCS City Makers (P) Ltd v. CST, Chennai (2013) 30 STR 33, (Cestat, Chennai). . . . . . . . . 373, 438 Leaap International (P) Ltd v. CST (2013) 40 STT 340; 35 taxmann.com 14 (Madras). . . . . . . . 778 Lear Automotive India (P.) Ltd. v. CCE (2014) 48 GST 155; 50 taxmann.com 171 (Bombay). . 728 Lee Pharma Ltd. v. Union of India (2013) 289 ELT 248 (Andhra Pradesh). . . . . . . . . . . . . . . . . . 596 Leez Priory v. CC&E (2013) 43 GST 67; 40 taxmann.com 512 (UKV-DUTIES Tribunals). . . . 356 Lekhraj Sathramdas Lalvani v. N.M. Shah, AIR 1966 SC 334. . . . . . . . . . . . . . . . . . . . . . . . . . . . 864 Lenovo (India) Pvt. Ltd. v. CCE, Bangalore (2010) 20 STR 66; (2009) 21 STT 134 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 903 Lenovo India (P) Ltd. v. Union of India (2013) 39 STT 146; (2013) 30 taxmann.com 20 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 597 Levob Verzekeringen BV and OV Bank NV v. Secretary of State of Finance, Netherlands (2012) 36 STT 135; (2012) 22 taxmann. com 174 (ECJ). . . . . . . . . . . . . . . . . . . . 356 LG Electronics India Pvt. Ltd. v. CCE, Noida (2009) 22 STT 269; (2009) 16 STR 136 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 783 Liberty Oil Mills v. CCE (1995) 75 ELT 13 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289 LIC of India v. Prasanna Devraj, (1995) 82 Comp Cases 611, 616 (Kerala). . . . . . . . . . . . . . . . . 429 Life Cell International Pvt. Ltd. v. Union of India (2015) 40 STR 77 (Madras). . . . . . . . . . . . . . 475 Lilason Breveries Ltd. v. CCE (2010) 24 STT 279 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . 453 Link Intime India Pvt. Ltd. v. CCE, Thane-I (2015) 38 S.T.R. 705 (Cestat, Mumbai) . . . . . 370, 379 Living Media India Ltd. v. Office of the Chief Post Master General (2012) 277 ELT 289 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 746 Lloyd Insulation (I) Ltd. v. CCE, Chennai (2011) 21 STR 642 (Cestat, Chennai). . . . . . . . . . . . . 481 LML Ltd. v. CCE (2013) 29 STR 474 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 510 Lokesh Machines Ltd. v. CCE, Hyderabad-I (2017) 48 STR 486 (Cestat, Hyderabad) . . . . . . . . 967 Louis Berger International Inc v. CCE, Hyderabad (2010) 17 STR 287; (2009) 23 STT 448 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 365 LSE Securities Ltd. v. Asstt. Commissioner, S.T. Division, Chandigarh (2015) 320 ELT 350; (2014) 49 taxmann.com 305; 47 GST 750 (P & H). . . . . . . . . . . . . . . . . . . . . . . 644 LSE Securities Ltd. v. CCE, Ludhiana (2013) 29 STR 591 (Cestat, New Delhi) . . . . . . 14, 373, 418 LSG Sky Chefs (India) Pvt. Ltd. v. CST (2009) 15 STR 545; (2009) 19 STT 440 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 430 LSG Sky Chefs (India) Pvt. Ltd. v. CST, Bangalore (2010) 18 STR 37 (Cestat, Bangalore). . . . 482 LSM Exports v. CCE (2014) 44 GST 328; 43 taxmann.com 217; (2015) 315 taxmann.com 407 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 542 LSM Exports v. CCE (2015) 315 ELT 407 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 524 xcii

Table of cases Lucas TVS Ltd. v. CCE, Chennai (2002) 144 ELT 422 (Cestat, Chennai). . . . . . . . . . . . . . . . . . .624 Lufthansa German Airlines v. Commissioner of Service Tax, (Adjn.), New Delhi (2016) 70 taxmann.com 169; (2016) 43 STR 636; (2016) 56 GST 196; (2016) 96 VST 209 (New Delhi - CESTAT). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396 Lumax Samlip Industries v. CST, Chennai (2007) 6 STR 417; (2007) 8 STT 82 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123, 320, 321 Lupin Ltd. v. Union of India (2015) 49 GST 12; (2014) 51 taxmann.com 490 (Bombay). . . . . . 657 M. Kumar Udyog Pvt. Ltd. v. CCE Kanpur (2014) 302 ELT 385 (Cestat, New Delhi) . . . . . . . . 229 M. Manoj Kumar & Co v. DIT (2011) 200 taxmann.12 (MP). . . . . . . . . . . . . . . . . . . . . . . . . . . . 882 M. Suganthi v. Asstt. CCE, Pollachi (2011) 23 STR 7; (2011) 31 STT 537; (2011) 11 taxmann.com 117 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 509, 554 M.J. Exports v. Union of India (2006) 202 ELT 583 (Bombay- DB). . . . . . . . . . . . . . . . . . . 463, 816 M.J.Exporters Pvt. Ltd. v. Union of India (2017) 51 S.T.R. 228 (Supreme Court). . . . . . . . . . . . 699 M.K. Kotecha v. CCE, Aurangabad (2005) 179 ELT 261; (2005) taxmann.com 483 (SC). . 559, 563 M.K. Kotecha v. Commissioner (2005) 186 ELT A75 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 560 M.P. Sharma and Others v. Satish Chandra, District Magistrate, Delhi and Others, (1954) AIR 300 (SC); (1978) 2 ELT (J 287) (SC) . . . . . . . . . . . . . . . . . . . . . . . . . 854, 875 M.P. Steel Corporation v. CCE (2015) 57 taxmann.com 399; 51 GST 435; 319 ELT 373 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 709 M.P.R. Mercantile Syndicate v. CCE, Cochin (2011) 22 STR 443; (2011) 33 STT 228; (2011) 13 taxmann.com 171 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . 380 M.R. Nirman Pvt. Ltd. v. Union of India (2015) 40 STR 20; (2015) 51 GST 528; (2015) 59 taxmann.com 45 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 882 M.R. Thammanna v. Excise Police Inspector, Hassan (2015) 321 ELT 669 (Karnataka). . . . . . . 863 M.S. Associates v. CST, New Delhi (2013) 32 STR 727 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . 301 M/s Ascics Trading Company v. The Assistant State Tax Officer, The State Of Kerala (2017) 10 TMI 831; 6 GSTL 385 (Kerala) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 990, 996 M/s Lamour Advertising Agency v. CCE (2015) TIOL-313-Cestat-Mum. . . . . . . . . . . . . . . . . . . 524 M/s M.K. Enterprises through its Prop. Mukesh Kumar v. State of U.P. & 3 Others (2017) 12 TMI 342 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1000 M/s Metro Institutes of Medical Sciences Pvt Ltd v. State of U.P. & 5 others (2017) 10 TMI 784; (2018) 8 GSTL 28 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 990, 997 M/s Radhey Lal Jaiprakash Neadarganj Dadri v. State Of U.P. and 5 Others (2017) 11 TMI 1022; 6 GSTC 234 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 989, 995 M/s U.M. Thariath & Company v. CCE, Cochin (2007) 8 STR 161; (2008) 12 STT 378 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380 M/s. B.S. Refrigeration Ltd. v. CST, Bangalore (2006) 4 S.T.R. 103; (2006) taxmann.com 1526 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379 M/s. M.J.S. Enterprises, M/s H.B. Enterprises, M/s Royal Automobiles, M/s M.G. Automobiles, M/s S.A. Automobiles, M/s T.S. Enterprises, M/s Indus Steel Traders, M/s M.M. Enterprises, M/s A.M.K. Enterprises, M/s A.J. Enterprises, M/s Farhan Steel v. The Controller of Stores & Purchase, The Managing Director Karnataka State Road Transport Corporation, The State of Karnataka, The Commissioner of Commercial Taxes (2017) 9 TMI 1301; 86 taxmann.com 54 : (2017) 6 GSTL 152 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . 989, 994 Maa Vashno Engineering Works v. CCE, Allahabad (2015) 39 STR 240 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 744

xciii

Compendium of Judicial Pronouncements Maatschap M J M linthorst, KGP Pouwel en J Scheren c s v. Inspecteur der Belastingdienst/Ondernemingen Roermond (2012) 37 STT 199; (2012) 22 taxmann.com 198 (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 334 Mackintosh Burn Ltd. v. CST, Kolkata (2010) 19 STR 682; (2010) 28 STT 308 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 386 Madhav Nagrik Sahkari Bank Ltd. v. CCE, Indore-I (2012) 27 STR 352; (2012) 35 STT 154; (2012) 50 taxmann.com 299 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . 835 Madhav Nagrik Sahkari Bank Ltd. v. CCE, Jaipur-II (2013) 30 STR 606; (2014) 43 GST 332; (2013) 39 taxmann.com 127 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . 705 Madhav Rao v. Ram Krishan (1958) AIR 767 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 840 Madhukar Mittal v. Commissioner of Central Excise, Panchkula (2015) 40 STR 969 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 390 Madhuri Steels v. Cestat, Chennai (2014) 310 ELT 479 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . 696 Madhusudan Industries Ltd. v. Union of India (2017) 61 GST 193; 80 taxmann.com 10 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 699 Madura Coats (P.) Ltd. v. Union of India (2015) 51 GST 128; 56 taxmann.com 348 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 498 Madura Coats (P.) Ltd. v. Union of India (2015) 53 taxmann.com 152; 36 STR 1004; 49 GST 456 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 646 Madura Coats (P.) Ltd. v. Union of India (2015) 56 taxmann.com 348 (Karnataka). . . . . . . . . . . 647 Madura Coats (P.) Ltd., v. Union of India (2015) 59 taxmann.com 282 (Karnataka) . . . . . . . . . . 515 Madura Coats Ltd. v. Asstt. CCE, Madurai-I (2013) 291 ELT 172; (2013) 29 taxmann.com 430 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 269, 283, 789 Madura Coats Pvt. Ltd. v. Union of India (2014) 36 STR 1004 (Karnataka). . . . . . . . . . . . . . . . . 651 Mafatlal Industries Ltd v. Union of India (1997) 89 ELT 247 (SC). . . . . . . . 619, 620, 625, 628, 916 Mafatlal Industries Ltd. v. Union of India (1997) 5 SCC 536. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 619 Maftlal Industries Ltd. v. Union of India (1997) 89 ELT 247 (SC) . . . . . . . . . . . . . . . . . . . . . . . . 635 Magarpatta Township Development & Construction Co. Ltd. v. Commissioner of Central Excise, Pune-III (2016) 68 taxmann.com 285; (2016) 43 STR 132; (2016) 55 GST 454 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 435 Magma Sharchi Finance Ltd. v. CST, Kolkata (2017) 6 GSTL 23; (2017) 355 ELT 171 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 726 Magnewin Magnetics v. CCE, Pune (2014) 301 ELT 250 (Cestat, Mumbai) . . . . . . . . . . . . . . . . 818 Magnus Society CC, CE & ST, Hyderabad and vice versa (2009) 18 STT 193 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 Magus Construction (P) Ltd. v. Union of India (2008) 11 STR 225 (Gauhati) . . . . . . . . . . . . . . . 328 Mahabala Mannur v. CCE (2011) 22 STR 419 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . 416 Mahalakshmi Cable Industries v. CCE (2015) 58 taxmann.com 195; 51 GST 477; 322 ELT 215 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 620, 762 Mahalakshmi Spinners Ltd. v. CCE, Rohtak (2013) 290 ELT 678 (Cestat, Delhi). . . . . . . . . . . . 701 Mahanagar Telephone Nigam Ltd. v. CST, Delhi (2017) 48 STR 241 (Cestat, New Delhi). . . . . 633 Maharaja Developers v. Assistant Commissioner of Service Tax Cell, Nagpur (2016) 41 STR 381 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176, 581 Maharashtra Chamber of Housing Industry v. Union of India (2012) 25 STR 305; (2012) 34 STT 384; (2012) 17 taxmann.com 272 (Bombay). . . . . . . . . . . . . . . . . . . . . . . 299 Maharashtra Cricket Association v. Commissioner of Central Excise, Pune-III (2016) 41 STR 833 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 287 Maharashtra Power Development Corpn Ltd. v. Dabhol Power Company (2004) 52 SCL 224 (Bombay-DB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 869 xciv

Table of cases Maharashtra Seamless Ltd. v. CCE (2011) TIOL 1059 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . 940 Maharashtra State Electricity Distribution Co. Ltd. v. CCE, Pune-III (2014) 35 STR 852 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 739 Maharashtra State Electricity Distribution Co. v. CCE, Pune-III (2015) 38 STR 451 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 745 Mahavir Vanaspati Co v. CCE, Ludhiana (2009) 239 ELT 91 (Cestat, New Delhi) . . . . . . . . . . . 625 Mahek Glazes (P.) Ltd v. Union of India (2013) 40 STT 209; (2013) 34 taxmann.com 232 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 727 Mahendra Janubha Zala v. Cestsat (2016) 43 STR 60 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . 711 Mahendra Sponge and Power Ltd. v. CCE & ST, Raipur (2014) 301 ELT 416 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 801 Mahesh P. Patel v. CC (Import), Nhava Sheva (2015) 51 GST 653; 59 taxmann.com 49; (2015) 315 ELT 420 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 768 Maheshwari Enterprises v. CCE, Bolpur (2015) 38 STR 942 (Calcutta). . . . . . . . . . . . . . . . . . . . 780 Maheshwari Industries v. Commissioner (Appeals-II), Customs, Hyderabad (2017) 352 ELT 338 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 472 Mahindra & Mahindra Ltd. v. CCE (1995) 75 ELT 826 (Cestat, Bombay). . . . . . . . . . . . . . . . . . 279 Mahindra & Mahindra Ltd. v. CCE, Mumbai (2007 (211) ELT 481; (2007) taxmann.com 1242 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 983 Mahindra & Mahindra Ltd. v. CCE, Pune-I (2013) 31 STR 667 (Cestat, Mumbai) . . . . . . . . . . . 944 Mahindra & Mahindra v. CCE, Hyderabad (2001) 129 ELT 188 (Cegat, Chennai). . . . . . . . . . . 505 Makemytrip (India) Pvt. Ltd. v. Union of India (2016) 44 STR 481 (Delhi). . . . . . . . . 175, 254, 865 Malabar Cements Ltd. v. CCE (2002) 149 ELT 751 (Cestat, Bangalore) . . . . . . . . . . . . . . . . . . . 937 Malhotra Buildcon Pvt. Ltd. v. CCE, Bhopal (2017) 6 GSTL 351 (Cestat, New Delhi). . . . . . . . 406 Malkiat Singh v. State of Punjab (1970) AIR 713 (SC); (1969) 2 SCR 663 . . . . . . . . . . . . . . . . . 867 Malwa Cotton Spinning Mills Ltd. v. CEGAT, New Delhi (2008) 11 STR 82 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 652 Malwa Cotton Spinning Mills v. CCE (2009) 44 Taxcom 327 (Cestat, New Delhi). . . . . . . . . . . 496 Malwa Engineering Works v. Union of India (2016) 75 taxmann.com 48; (2016) 58 GST 233 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 449 Manan Motors Pvt. Ltd. v. CCE (Appeals) Ahmedabad-I (2009) 15 STR 310; (2009) 19 STT 247 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 437 Mandev Tubes v. CCE, Vapi (2009) 16 STR 724 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . 450 Manek Chemicals (P.) Ltd. v. Union of India (2016) 65 taxmann.com 313; (2016) 54 GST 1; (2016) 334 ELT 302 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254 Maneta Automotive Components Pvt. Ltd. v. CCE, Rohtak (2014) 310 ELT 663; 44 taxmann.com 115 (P & H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231 Mangal Industries Ltd. v. CCE, C & ST, Tirupati (2015) 54 taxmann.com 283 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 573 Mangalam Cement Ltd. v. Superintendent of Central Excise (2013) 290 ELT 354 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 Mangalam Dyes and Chemicals, Ernakulam v. Collector of Central Excise, Cochin (1986) 24 ELT 576 (Cegat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 731 Mangalore Chemicals & Fertilizers Ltd v. Deputy Commissioner (1991) 55 ELT 437 (SC). . . . 295 Mangalore Chemicals and Fertilizers Ltd. and Others v. ACCE (1986) 23 ELT 48 . . . . . . . . . . . 278 Mangalore Chemicals Fertilizers Limited v. Dy. Commissioner (1991) 55 ELT 437 (SC). . 246, 289 Manglam Cement Ltd. v. Superintendent of C. Ex. Range-III, Kota (2013) 290 ELT 353 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 596

xcv

Compendium of Judicial Pronouncements Manglam Cement Ltd. v. Superintendent of C. Ex. Range-III, Kota (2013) 30 STR 225 (Rajasthan) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242 Maniben Devraj Shah v. Municipal Corp. of Brihan (2012) 5 SCC 157 (SC). . . . . . . . . . . . . . . . 734 Manikgarh Cement v. CCE, Nagpur (2010) 20 STR 660 (Cestat, Mumbai). . . . . . . . . . . . . 972, 973 Manish Lalit Kumar Bavishi v. Addl. Director General, DRIm (2013) 38 STT 116; (2012) 28 taxmann.com 62; (2012) 27 STR 203 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . 887 Manju Champaklal Bafna v. CST, Ahmedabad (2013) 31 STR 511; (2014) 43 GST 691; (2014) 42 taxmann.com 320 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . 313 Mannalal Khetan v. Kedar Nath Khetan AIR 1977 SC 536. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 831 Manu Udyog Pvt. Ltd. v. Union of India and Ors. (1992) 43 ECR 689; I TMI 314 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 594 Manubhai & Co. v. CST, Ahmedabad (2011) 21 STR 65 (Cestat, Ahmedabad). . . . . . . . . . . . . . 904 Mapsa Tapes Pvt. Ltd. v. Union of India (2006) 201 ELT 7 (P & H). . . . . . . . . . . . . . . . . . . . . . . 881 Margra Industries Ltd. v. CC, New Delhi (2006) 202 ELT 244 (Cestat, New Delhi-LB). . . . . . . 732 Margra Industries Ltd. v. CCE & C (Appeals), Meerut (2013) 293 ELT 24; (2014) 46 GST 437; (2014) 47 taxmann.com 74 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . 756 Margra Industries Ltd. v. CCE & C (Appeals), Meerut (2017) 48 STR 378 (Allahabad). . . . . . . 747 Marigold Paints Pvt. Ltd. v. CCE, Vadodara-I (2014) 308 ELT 421 (Cestat, Ahmedabad). . . . . . 273 Mark Auto Industries Ltd. v. Union of India (1998) 102 ELT 542; (1998) taxmann.com 932 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 594 Marshall Radio v. CCE, Bangalore (2006) 199 ELT 670 (Cestat, Bangalore). . . . . . . . . . . . . . . . 615 Marshall Sons & Co. (India) Ltd. v. ITO (1996) 89 Taxman 619 (SC) . . . . . . . . . . . . . . . . . . . . . 654 Marubeni India Pvt. Ltd. v. CST, New Delhi (2016) 45 STR 549 (Cestat, New Delhi) . . . . . . . . 899 Maruti Suzuki India Ltd. v. CCE, Delhi-III (2017) 5 GSTL 18 (P&H). . . . . . . . . . . . . . . . . . . . . 947 Maruti Suzuki Ltd. v. CCE (2009) 22 STT 54; 240 ELT 641 (SC) . . . . . . . . . . . . . . . . . . . . . . . . 981 Maruti Suzuki Ltd. v. CCE, Delhi III (2009) 22 STT 54; 240 ELT 641 (SC) . . . . . . . . . . . . 930, 935 MAS-GMR Aerospace Engineering Co. Ltd. Re: (2011) 31 STT 485 (AAR, New Delhi). . . . . . 914 Mathews v. Chichory Marketing Board, 60 CLR 263 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Mathuram Agrawal v. State of Madhya Pradesh (1999) 8 SCC 667 (SC). . . . . . . . . . . . . . . . . . . . . 8 Mats Engineering Pvt. Ltd. v. Cestat, Chennai (2015) 315 ELT 395; (2014) 47 GST 118; 48 taxmann.com 139 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 741 Maurya Brothers v. Commissioner of Central Excise, Allahabad (2016) 42 STR 859 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 432 Mawthlliang Wood Products Pvt. Ltd. v CCE, Shillong (2016) 340 ELT 638 (Meghalaya). . . . . 547 Max India Ltd. v. CCE, Chandigarh (2012) 28 STR 248; (2013) 41 STT 160; (2013) 30 taxmann.com 380 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 972, 973 Max Logistics Ltd. v. CCE, Jaipur (2017) 47 STR 41 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . 584 MCI Leasing Pvt. Ltd. v. CCE, Mysore (2014) 33 STR 497; (2015) 49 GST 59; (2014) 51 taxmann.com 564 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 619 McKinsey & Co. Inc. v. CCE&C (2007) 6 STR 420; (2007) 8 STT 175 (Cestat, Mumbai). . . . . 362 McNally Bharat Engg. Co. Ltd. v. CCE (2004) 174 ELT 414; (2004) taxmann. com 1388 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 506 McNally Bharat Engineering Co. Ltd. v. CCE (2012) 25 STR 496 (Jharkhand). . . . . . . . . . . . . . 509 Mediaone Global Entertainment Ltd. v. CCE, Chennai (2013) 40 STT 475 (Madras). . . . . . . . . 283 Mediaone Global Entertainment Ltd. v. Union of India (2014) 34 STR 819 (Madras). . . . . . . . . . 16 Mega Cabs Pvt. Ltd. V Union of India 2016 (43) S.T.R. 67 /56 GST 14/70 taxmann.com 51(Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 671 Mega Corporation Ltd v. CST (2014) 36 STR 722 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 514

xcvi

Table of cases Mega Trends Advertising Ltd. v. CCE & ST, Lucknow (2015) 39 STR 891 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 698 Mehboob Dawood Shaikh v. State of Maharashtra, (2004) 2 SCC 3627. . . . . . . . . . . . . . . . . . . . 233 Mehraj Khan v. CCE, Jaipur (2014) 33 STR 691 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . 388 Mehta Plast Corporation v. CCE, Jaipur-I (2014) 34 STR 401 (Cestat, Delhi). . . . . . . . . . . . . . . 482 Mekala Raja Plywoods (P) Ltd. v. CCE, Vapi (2014) 47 taxmann.com 42; 46 GST 490; 308 STR 90 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 543 Mela Ram & Sons v. CCE & ST, Lucknow (2014) 34 STR 198 (Cestat, Delhi). . . . . . . . . . . . . . 571 Mela Ram and Sons v. CIT 29 ITR 609 (Supreme Court). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 730 Mercedes – Benz India Pvt. Ltd. v. CCE, Pune-II (2017) 347 ELT 646; 59 GST 45; 75 taxmann.com 220 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 428 Mercedes Benz India Pvt. Ltd v. Union of India (2010) 252 ELT 168 (Bombay). . . . . . . . . . . . . 237 Mercedes Benz India Pvt. Ltd. v. Commissioner of Central Excise, Pune-I (2016) 41 STR 577 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177 MetaI Forgings v. Union of India (2002) AIR SCW 4764; 53 RLT 507; (2003) 2 SCC 36; (2002) 146 ELT 241 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 505, 556 Metal Scrap Trading Corporation v. CST (2016) 453 GST 445 (Calcutta) . . . . . . . . . . . . . . . . . . 711 Metal Weld Electrodes v. Cestat (2013) 40 taxmann.com 293; 42 GST 503 (Madras). . . . . . . . . 253 Metal Weld Electronics v. Cestat, Chennai (2014) 45 GST 735; (2014) 46 taxmann.com 67; 295 ELT 512 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 779, 784 Metal Weld Electronics v. Customs, Excise & Service Tax Appellate Tribunal (2013) 40 taxmann.com 293; (2014) 299 ELT 3; (2013) 42 GST 503 (Madras). . . . . . . . . . . . 784 Methodex Systems v. Union of India (2001) 127 ELT 44 (MP). . . . . . . . . . . . . . . . . . . . . . . . . . . 886 Metlife India Insurance Co. Ltd. v. Union of India (2013) 30 STR 234; (2013) 39 STT 624; (2013) 32 taxmann.com 265 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 596 MGM Matallisers Ltd. v. Union of India (2016) 342 ELT 337 (Gujarat). . . . . . . . . . . . . . . . 884, 885 Microsoft Corporation (India) (P.) Ltd. v. CST, New Delhi (2014) 51 taxmann. com 104; 48 GST 461; 36 STR 766 (Cestat, New Delhi-TM. . . . . . . . . . . . . . . . . . . . . . . 898, 900 Microsoft Corporation (India) Pvt. Ltd. v. CST (2009) 23 STT 400; (2009) 16 STR 545 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 782 Microsoft Corporation (India) Pvt. Ltd. v. CST, New Delhi (2009) 15 STR 680; (2009) 22 STT 201 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Microsoft Corporation (India) Pvt. Ltd. v. CST, New Delhi (2012) 34 STT 19 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Midas Events v. Commissioner of Service Tax, Mumbai (2016) 41 STR 233 (Tribunal, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 391 MIL India Ltd. v. CCE, Noida (2007) 210 ELT 188; (2007) taxmann.co 1271 (SC). . . . . . . . . . .714 MIL India Ltd. v. Union of India (2007) 210 ELT 188; (2007) taxmann.com 1271 (SC). . . . . . . 713 Milcent Appliances Pvt. Ltd. v. Union of India (2006) 205 ELT 130 (Gujarat). . . . . . . . . . . . . . . 280 Millennium Constructions Pvt. Ltd. v. CST, New Delhi (2015) 39 STR 477 (Cestat, Delhi). . . . 395 Minakshi Fashions Pvt. Ltd. v. CCE & C, Surat (2015) 322 ELT 174 (Gujarat). . . . . . . . . . . . . . 576 Minaxiben J. Thakker v. CST, Ahmedabad (2013) 31 STR 329 (Cestat, Ahmedabad). . . . . . . . . 313 Mind Edutainment Pvt. Ltd. v. CST, New Delhi (2016) 41 STR 961 (Cestat, New Delhi). . . . . . 632 Minda Sai Ltd. v. CCE, Noida (2017) 63 GSTL 52 (Cestat, Allahabad). . . . . . . . . . . . . . . . . . . . 525 Mineral Exploration Corporation Ltd. v. CCE, Nagpur (2015) 38 STR 421 (Cestat, Mumbai). . 413 Mirzapur Electrical Industries Ltd v. CCE, Allahabad (2013) 40 STT 282; 35 taxmann.com 15 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 551, 706, 773, 735 MM Exports v. Zonal DG FT (2001) 133 ELT 558 (Cestat, Calcutta-DB) . . . . . . . . . . . . . . . . . . 886 xcvii

Compendium of Judicial Pronouncements Modern Industrial Enterprises v. CCE (2006) 193 ELT 513 (Cestat, Delhi). . . . . . . . . . . . . . . . . 506 Modern Machinery Store v. CCE, Jaipur (2008) 12 STR 162; (2008) 15 STJ 85; (2008) 17 STT 35 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 829 Modern Petrofils v. CCE (2010) 253 ELT 609 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . 949 Modern Pipe Industries v. State of U.P. (2017) 84 taxmann.com 254;8 TMI 1141;5 GSTL 368 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 988, 992 Modi Xerox Ltd v. State of Karnataka 142 STC 209 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Mohan Goldwater Breweries Ltd. v. CCE & S.T., Lucknow (2017) 4 G.S.T.L. 170 (Cestat, Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371 Mohan Retreading Co. v. CCE (2011) 22 STR 655 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . 401 Mohd. Saleem Contractor v. Union of India (2017) 349 ELT 428 (Chhattisgarh). . . . . . . . . . . . . 749 Mohinder Singh Gill and Anr. v. Chief Election Commissioner, New Delhi and Ors., MANU/SC/0209/1977; (1978) 1 SCC 405. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 Mohit Minerals (P.) Ltd. v. Union of India (2017) 63 GST 427; 84 taxmann. com 268; 8 TMI 1194; 4 GSTL 114 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 988, 993 MOI Engineering Ltd. v. State of Punjab (2008) 32 PHT 476 (P & H). . . . . . . . . . . . . . . . . . . . . 568 Molex (India) Ltd. v. CCE (Appeals), Bangalore (2008) 9 STR 369; (2008) 12 STT 464; (2008) taxmann.com 779; (2008) 12 STJ 241 (Cestat, Bangalore). . . . . . . . . . . . . . 495 Monarch Catalyst Pvt. Ltd. v. CCE, Thane-I (2013) 297 ELT 565 (Cestat, Mumbai). . . . . . . . . . 959 Monnet International Ltd. v. CCE, New Delhi (2017) 3 GSTL 380 (Cestat, New Delhi). . . . . . . 649 Moorco (India) Ltd. v. CCE (1994) 74 ELT 5; (1994) taxmann.com 265 (SC). . . . . . . . . . . . . . . 343 Motherson Sumi System Ltd. v. CCE, Noida (2007) 208 ELT 209 (Cestat, New Delhi) . . . . . . . 646 Moti Laminates Pvt. Ltd. v. Collector of Central Excise, Ahmedabad (1995) 76 ELT 241 (SC); (1995) taxmann.com 263 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Moti Laminates Pvt. v. CCE (1995) 3 SCC 23, 29, p. 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Motorola India Pvt. Ltd. v. Commissioner (2006) 193 ELT 468; (2007) 7 STR 613 (Cestat). . . . 243 Mportal India Wireless Solutions Pvt. Ltd. v. CST, Bangalore (2012) 27 STR 134; (2012) 34 STT 322; (2011) 16 taxmann.com 353 (Karnataka). . . . . . . . . . . . . .906, 957, 963 MSD Pharmaceuticals Pvt. Ltd. v. CST, Delhi (2013) 32 STR 557 (Cestat, New Delhi). . . . . . . 897 Muhammed Ismail Mills v. Cestat, Chennai (2015) 51 GST 548; 58 taxmann. com 304 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 577 Mulchand M. Zaveri v. Union of India (2017) 52 STR 92 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . 261 Multi Engineering & Scientific Corporation v. Bihar State Electricity Board (2016) 71 taxmann.com 48; (2016) 38 GSTR 151 (Patna). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380 Multi Mantech International Pvt. Ltd. v. CST, Ahmedabad (2008) 15 STJ 251; (2008) 12 STR 717 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 385 Mundra International Container Terminal (P) Ltd. v. CC, Rajkot (2012) 37 STT 264; (2012) 26 taxmann.com 142 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . 941 Mundra Port and Special Economic Zone Ltd. v. Commissioner (2009) 13 STR 178 (Cestat) . . 843 Mundra Ports & Special Economic Zone Ltd. v. CCE & C (2015) 39 STR 726 (Gujarat). . . . . . 946 Municipal Corporation of Delhi v. CST (2009) 16 STR 654; (2010) 25 STT 411 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 386 Municipal Corporation of Delhi v. Jagannath Ashok Kumar, (1987) AIR 2316 (Supreme Court). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 841 Murli Realtors Pvt Ltd v CCE, Pune-II (2015) 49 GST 485; 53 taxmann.com 511; (2015) 37 STR 618 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 411 Musk Tobacco (India) P. Ltd. v. CCE & ST (2013) 39 STT 627; (2013) 32 taxmann.com 267 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 777 Muthoot Finance Ltd v. Union of India (2015) 40 STR 26 (Kerala) . . . . . . . . . . . . . . . . . . . . . . . 899 xcviii

Table of cases Muthoot Finance Ltd. v. Union of India (2015) 320 ELT 51; (2015) 378 STR 1113 (Kerala) . . . 795 Muthoot Finance Ltd. v. Union of India (2015) 320 ELT 51; 56 taxmann.com 122; 50 GST 585 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 761, 795 Mycon Construction Ltd. v. Union of India (2017) 350 ELT 514 (Bombay). . . . . . . . . . . . . . . . . 244 Mysore Leasing & Finance Ltd v. CCE, C & ST, Mysore (2009) 16 STJ 40; (2009) 14 STR 54; (2008) 16 STT 479 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . 652 Mytri Enterprises v. CCE (2015) 323 ELT A71 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 840 N Bala Krishnan v. M Krishnamurthy (2008) 228 ELT 162 (SC) . . . . . . . . . . . . . . . . . . . . . 732, 746 N. Bala Baskar v. Union of India, Ministry of Finance (2016) 70 taxmann.com 151; (2016) 43 STR 161; (2016) 56 GST 151; (2016) 92 VST 458 (Madras). . . . . . . . . . 327, 452 N. Balakrishnan v. M Krishnamurthy (2008) 228 ELT 162 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . 706 N. Balakrishnan v. M. Krishnamurthy (1998) 7 SCC 123; (2008) 228 ELT 162 (SC) . . . . . . . . . 739 N. Chittaranjan v. Cestat, Chennai (2017) 350 ELT 78 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . 840 N. H. Dave, Inspector of Customs v. Mohmed Akhtar Hussain (1984) 15 ELT 353 (Gujarat). . . 862 N. Jayathilakam v. Additional Secretary (1987) 31 ELT 47 (Madras). . . . . . . . . . . . . . . . . . . . . . 856 N. Rajashekhar & Co. v. CCE (2008) 12 STR 760; (2008) STT 130 (Cestat, Bangalore) . . . . . . 345 N. Subramania Aiyar v. Official Receiver (1951) AIR 1 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 840 N.A. Enterprises v. CCE & ST, Mysore (2014) 35 STR 856 (Cestat, Bangalore). . . . . . . . . . . . . 430 N.R. Jet Enterprises Ltd. v. CCE, Mumbai-II (2013) 42 GST 220; (2013) 33 taxmann.com 437 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 822 N.T. Veluswami v. G. Raja Nainar (AIR 1959 SC 422). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163 Nabco Batteries v. CCE (2015) 51 GST 621; 58 taxmann.com 243; 323 ELT 276 (Delhi) . . . . . 888 Nag Interiors (P) Ltd. v. CCE, Bangalore (2012) 28 STR 620; (2013) 40 STT 415; (2013) 33 taxmann.com (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453, 481 Nagaraja Printing Mills v. CCE (2010) 28 STT 271 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . 450 Nagarjuna Ayurvedic Centre Ltd. v. CC, Cochin (2015) 56 taxmann.com 2; 35 STR 603 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 525, 553 Nagarjuna Construction Co Ltd. v. Government of India (2012) 28 STR 561; (2012) 38 STT 60; (2013) 31 taxmann.com 441 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 486 Nahar Spinning Mills v. CCE Bhopal (2009) 6 STJ 126 (Cestat, New Delhi). . . . . . . . . . . . . . . . 496 Nalnikant Ambalal Mody v. Commissioner of Income Tax, Bombay, (1966) 61 ITR 428 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 343 Nandalal K Jain v. Collecter of Customs (P), Bombay (1995) 78 ELT 68 (Cegat, Bombay). . . . 730 Nandini Warehousing Corporation v. CCE (2007) 5 STR 226; (2008) 12 STT 120; (2007) taxmann.com 1600 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379 Nandkishore Steel Industries Pvt. Ltd. v. Cestat (2015) 49 GST 659; 54 taxmann.com 44; 307 ELT 481 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 784 Narang International Hotels Pvt. Ltd. v. CC (Export) JNCH, Nhava Sheva (2017) 347 ELT 680 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 472 Narendra Plastic (P.) Ltd. v. Union of India (2017) 85 taxmann.com 153; (2017) 9 TMI 674; (2017) 4 GSTL 439 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 989, 994 Naresh Kumar & Co Pvt. Ltd. v. Union of India (2015) 37 STR 451; (2015) 49 GST 402 (Calcutta. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 515 Naresh Kumar & Co Pvt. Ltd. v. Union of India (2017) 52 STR 193 (Chhattisgarh). . . . . . . . . . 524 Naresh Kumar & Co v. Union of India (2010) 28 STT 21; (2010) 19 STR 161 (Calcutta). . . . . . 886 Naresh Kumar & Co. (P.) Ltd. v. Union of India (2014) 52 taxmann.com 370; 35 STR 506; (2015) 49 GST 402 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 395

xcix

Compendium of Judicial Pronouncements Naresh Kumar & Co. Pvt. Ltd v. Union of India (2015) 49 GST 402; (2014) 52 taxmann.com 370 (Calcutta) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237, 406, 574 Naresh Kumar & Company Pvt. Ltd. v. CST (2008) 11 STR 578; (2008) 15 STT 161 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 363 Narmada Jackson Hotel v. Commissioner of Central Excise, Bhopal (2016) 67 taxmann.com 365; (2016) 43 STR 572; (2016) 55 GST 37 (Cestat, New Delhi) . . . . . . . . . . . 490 Narsi Dularam Suthar (Kularia) v. CCE (2017) 52 STR 123 (Bombay) . . . . . . . . . . . . . . . . . . . . 769 Natesan Engineers & Contractors v. Cestat, Chennai (2015) 49 GST 304 (Madras). . . . . . . . . . . 768 National Building Construction Corporation Ltd. v. CCE & ST, Raipur (2015) 54 taxmann.com 244 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 350, 396, 489 National Co-operative Sugar Mills Ltd. v. Commissioner of Central Excise, Madurai, (2016) 72 taxmann.com 103; [2016] 40 GSTR 220 (Madras). . . . . . . . . . . . . . . . . . 937 National Engg. Industries Ltd. v. CCE (2008) 11 STR 156; (2008) 17 STT 398 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 902 National Engineering Industries Ltd. v. CCE, Jaipur (2013) 31 STR 107 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 943 National Engineering Industries Ltd. v. CCE, Jaipur (2016) 42 STR 537 (2016) 42 STR 537 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 899 National Environmental Engg. Research Inst. V. C.C., C.E. & S.T., Nagpur (2015) 40 STR 1115; 63 taxmann.com 216 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . 351 National Hydroelectric Power Corporation Ltd. v. Commissioner of Customs (Port) (2016) 42 STR 963 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 National Institute of Bank Management v. CCE, Pune (2013) 32 STR 340 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 571 National Insurance Academy v. CST, Pune-III (2014) 44 GST 379; 33 STR 225; 43 taxmann.com 235 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 572 National Leather Cloth Mfg. Co. v. Union of India (2015) 319 ELT 71 (Bombay). . . . . . . . . . . . 644 National Refrigeration & Air Conditioning Engg. v. CCE, Ludhiana (2011) 23 STR 247; (2011) 33 STT 154; (2011) 13 taxmann.com 239 (Cestat, New Delhi). . . . . . . . . . . 386 National Securities Depository Ltd. v. SEBI (2017) 348 601 (SC) . . . . . . . . . . . . . . . . . . . . . . . . 288 Natraj Plast Industries Ltd. v. CCE, (2010) 29 STT 276; (2011) 263 ELT 53 (Delhi). . . . . . . . . . 797 Natural Fillers Pvt. Ltd. v. Union of India (2017) 351 ELT 287 (Rajasthan). . . . . . . . . . . . . . . . . 607 Navbharat Enterprises Ltd. v. Commissioner of Customs (Import) (2015) 320 ELT 231 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 742 Navinon Ltd. v. Union of India (2009) 19 STT 203; (2008) 12 STR 84; (2006) 205 ELT 71 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 703 Navneet Chadha v. CCE (2004) 174 ELT 140; (2005) taxmann.com 576 (Cestat, Delhi) . . . . . . 506 Navratna S.G. Highway Property Private Limited v. CST (2012) 21 taxmann.com 375. . . . . . . . 942 Navyug Alloys Pvt. Ltd. v. CCE (2008) 17 STT 362 (Cestat, Ahmedabad) . . . . . . . . . . . . . 450, 497 Nayasa Exports Private Ltd. v. Union of India (2014) 310 ELT 706 (Bombay) . . . . . . . . . . . . . . 542 NCR Corporation India Pvt. Ltd. v. CST, Bangalore (2008) 12 STR 68; (2008) taxmann.com 1221 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345, 347 ND Investments v. Union of India (2015) 319 ELT 53 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . 780 Need Wise Advertising Pvt. Ltd. v. CST, Ahmedabad (2010) 8 taxmann.com 227; (2011) 30 STT 135 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 566 Neel Metal Products Ltd v. CCE (2014) 50 taxmann.com 225; 26 GSTR 150; 48 GST 218; 306 ELT 367 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 514, 819, 825 Neelam Singh v. CC, CE & ST, Allahabad (2017) 4 GSTL 398 (Cestat, Allahabad) . . . . . . . . . . 313 Neelam Steels v. CC, Lucknow (2015) 319 ELT 69 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . 697 c

Table of cases Neelam Steels v. Commissioner of Customs, Lucknow (2017) 51 S.T.R. 469 (Allahabad). . . . . 764 Neelav Jaiswal & Brothers v. CCE, Allahabad (2014) 34 S.T.R. 225 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 369, 423 Neelkanth Associates v. CCE, Jaipur-I (2016) 41 STR 569 (Cestat, Delhi). . . . . . . . . . . . . . 397, 583 Neeraj Jhanji v. CC & CE, Kanpur (2015) 53 taxmann.com 95; 49 GST 389; 308 ELT 3 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 709 Neetu Rai v. Union of India (2015) 318 ELT 205 (Calcutta) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 884 Nelco Ltd. v. Union of India (2002) 144 ELT 56 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 657 Nenmal Shankarlal Parmer v. Assistant Commissioner of Income Tax, (1992) 195 ITR 582 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 880, 883 Neptune Industries Ltd. v. CCE, Ahmedabad (2012) 26 STR 579 (Cestat, Ahmedabad). . . . . . . 617 Nestler Boilers (P) Ltd. v. Collector (1990) 50 ELT 613; (1989) taxmann.com 293 (Cegat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 561 New Allenberry Works v. CCE, Delhi-IV (2014) 35 STR 544; 47 taxmann. com 9; (2014) 46 GST 470 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 831 New India Assurance Co. Ltd. v. CST, Delhi-I (2013) 40 STT 112; 32 taxmann.com 145 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 454 New Industrial Security Services v. CESTAT (2017) 51 S.T.R. 385 (Gujarat) . . . . . . . . . . . . . . . 763 New Janata Studio v. Commissioner of Central Excise & ST, Lucknow (2016) 42 STR 346 (Cestat, Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .434 New Mangalore Port Trust v. CST, Mangalore (2008) 9 STR 235; (2008) 12 STT 450 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 436 Newlight Hotels & Resorts Ltd. v. CCE, Vadodara (2016) 44 S.T.R. 258 (Cestat, Ahmadabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 354, 974 NGEF Ltd. v. Chandra Developers Pvt. Ltd. (2005) 8 SCC 219 . . . . . . . . . . . . . . . . . . . . . . . . . . 912 NIBS & Corporate Management v. CCE, Noida (2013) 30 STR 170; (2013) 40 STT 522; (2013) 36 taxmann.com 117 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 569 Nicco Corporation Ltd. v. CCE, (2010) 255 ELT 49 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . 785 Nijam Sugar Factory v. Collector (2008) 9 STR 314 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 524 Nikita Transphase Adducts Pvt. Ltd. v. CCE, Thane-II (2007) 215 ELT 376 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290, 468 Nila Infrastructure Limited & 1 v. Surat Municipal Corporation & 1 (2017) 87 taxmann.com 147; 11 TMI 809 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 990, 998 Nilachal Iron & Power Ltd v. CCE & ST, JSR (2013) 31 taxmann.com 366; (2012) 28 STR 472; (2013) 42 GST 162 (Cestat, Kolkata) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 497 Nimbua Greenfield Punjab Ltd. v. CCE, Chandigarh (2012) 28 STR 16; (2013) 29 taxmann.com 342 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321 Ninawat Construction Company v. CCE, Jaipur-I (2017) 52 STR 280 (Cestat, New Delhi) . . . . 406 Niranjan Lal Agarwal v. CCE, Raipur (2012) 26 STR 457; (2012) 34 STT 424; (2012) 17 taxmann.com 221 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 387 Nirantar security Pvt. Ltd v. union of India (2017) 5 GSTL 365 (Gujarat) . . . . . . . . . . . . . . . . . . 712 Nirav Construction v. Union of India (2017) 5 GSTL 361 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . 713 Nirlon Ltd. v. CCE, Mumbai (2015) 51 GST 177; 58 taxmann.com 28; 320 ELT 22 (SC) . . . . . 576 Nirmal Constructions v. State of Madhya Pradesh (2017) 7 GSTL 3 (Madhya Pradesh). . . 988, 993 Nirmal Seeds Pvt. Ltd. v. Union of India (2017) 350 ELT 486 (Bombay). . . . . . . . . . . . . . . 262, 549 Nirmit Tele Infra Pvt. Ltd. V Commr. of C. EX. & S.T., Hyderabad (2016) 44 STR 382 (Andhra Pradesh) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 711 NISA Industrial Services Pvt. Ltd. v. CCE Mumbai (2003) 157 ELT 66; (2006) 3 STR 142; (2007) 8 STT 466 (CEGAT, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 460 ci

Compendium of Judicial Pronouncements Nitesh Kumar Kedia v. CC, I&G (2014) 47 GST 798; 49 taxmann.com 470; 34 STR 908 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 727 Nitesh Sadarangani v. Union of India (2013) 294 ELT 187 (Bombay) . . . . . . . . . . . . . . . . . . . . . 736 Nitin Spinners Ltd. v. CCE, Jaipur-I (2017) 52 STR 172 (Cestat, New Delhi). . . . . . . . . . . . . . . 906 Nizam Sugar Factory v. CCE (2006) 197 ELT 465 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 523, 563 Nizam Sugar Factory v. CCE, (2008) 9 STR 314; (2014) 43 GST 442; (2014) 41 taxmann.com 399 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 517, 523, 568, 577 Nizam Sugar Factory v. Collector of Customs Central Excise (2006) 197 ELT 465 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 573 Nizamsingh Chauhan v. CCE, Bhopal (2016) 41 STR 982 (Cestat, New Delhi). . . . . . . . . . . . . .582 NKG Infrastructure Ltd. v. Union of India (2017) 6 GSTL 254 (New Delhi). . . . . . . . . . . . . . . . 524 Noble Hygiene Ltd. v. CC (Import) Nhava Sheva (2015) 317 ELT 727 (Cestat, Mumbai). . . . . .741 Noble Moulds Pvt. Ltd v. CCE, (2010) 259 ELT 338 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . 507, 554 Noble Watch Co. v. State of West Bengal (2001) 123 STC 87 (WBTT). . . . . . . . . . . . . . . . . . . . 559 Nortel Networks (I) Pvt. Ltd. v. CST, New Delhi (2017) 52 STR 489 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 North Star Shipping Services Pvt. Ltd. v. Commissioner (2015) 37 STR 707 (Madras). . . . . . . . 711 Northern Plastics Ltd. v. Hindustan Photo Films Manufacturing Company Ltd. (1997) 91 ELT 502 (Supreme Court). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 714 Novapan India Ltd. v. Commissioner of Customs & Excise, (1994) Supp. 3 SCC 606; (1994) 73 ELT 769; (1994) taxmann.com 231 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . 470 Novopan India Ltd. v. CCE & Customs (1994) Supp (3) SCC 606. . . . . . . . 246, 289, 297, 467, 474 NT Automobiles v. CCE, Mangalore (2011) 21 STR 578; (2011) 31 STT 125 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309 NTB International Pvt. Ltd. v. CCE, Mumbai-III (2013) 296 ELT 271 (Cestat, Delhi) . . . . . . . . 511 O T Enasu v. Union of India (2012) 27 STR 206; (2013) 38 STT 113; (2012) 28 taxmann.com 65 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 567, 838 O.P. Khinchi v. CCE, Jaipur (2011) 24 STR 579; (2012) 23 taxmann.com 109 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 509 Office Des Products Walloons ASBL v. Belgian State (2012) 36 STT 683 ; (2012) 22 taxmann.com 210 (ECJ) (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 372, 413 Office of the Chief Post Master General v. Living Media India Ltd. (2012) 277 ELT 289 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 740 Oil & Natural Gas Corpn. Ltd. v. CCE, Raigad (2013) 31 STR 214; (2013) 34 taxmann.com 13 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 948 Oil & Natural Gas Corporation Limited v. Commissioner of Central Excise, Customs & Service Tax, Surat-II (2016) 43 STR 317 (Cestat, Ahmedabad). . . . . . . . . . . . . . . 457 Oil & Natural Gas Corporation Ltd. v. CCE & ST, Surat (2015) 38 STR 867; (2015) 54 taxmann.com 183; (2015) 50 GST 385 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . 820 Oil & Natural Gas Corporation Ltd. v. CST, Mumbai (2011) 32 STT 346; (2011) 24 STR 212 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 638 Oil & Natural Gas Corporations Ltd. v. Union of India and Others (2013) 298 ELT 705 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 639 Oil and Natural Gas Corporation Ltd. v. CIT (2015) 377 ITR 117 (SC) . . . . . . . . . . . . . . . . . . . . 471 Om Drishian International Ltd. v. DRI (2015) 316 ELT 483 (Bombay) . . . . . . . . . . . . . . . . . . . . 516 OM Pharmaceuticals Ltd. v. CCE, Bangalore (2008) 232 ELT 309 (Cestat, Chennai). . . . . . . . . 651 Om Prakash v. Union of India (2011) 272 ELT 321; (2012) 34 STT 1; (2011) 16 taxmann.com 355 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 862 Om Shiv Transport v. Union of India (2017) 355 ELT 494 (Allahabad). . . . . . . . . . . . . . . . . . . . 722 cii

Table of cases Oneiro Chemicals Ltd. v. CCE, Vadodara-I (2012) 37 STT 265; (2012) 26 taxmann.com 143 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 723 Optho Remedies Pvt. Ltd. v. Union of India (2017) 354 ELT A157 (SC). . . . . . . . . . . . . . . . . . . 244 Optho Remedies Pvt. Ltd. v. Union of India [(2012) 276 ELT 327 (Allahabad). . . . . . . . . . . . . . 244 Orange City Alloys Pvt. Ltd. v. CCE, Nagpur (2013) 29 STR 625 (Bombay). . . . . . . . . . . . 724, 786 Orient Crafts Ltd. v. Union of India & Another (2006) 7 STJ 31; (2006) 4 STR 81; (2006) 5 STT 338 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 907 Orient Paper & Industries Ltd. v. Superintendent, Central Excise, Jharsuguda (1996) 82 ELT 192 (Orrissa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 556 Orient Poles v. CCE (Appeals), Chennai (2013) 31 STR 273; 40 STT 343; (2013) 35 taxmann.com 241 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .778 Orient Woollen Textile Mills Pvt. Ltd. v. CCE, Jaipur (2014) 308 ELT 168 (Cestat, Delhi). . . . . 819 Oriental Bank of Commerce v. Sunder Lal Jain and Another (2008) 2 SCC 280 . . . . . . . . . . . . . 864 Oriental Containers v. CCE (2012) 37 STT 543; 25 taxmann.com 516 (Cestat, Mumbai). . . . . . 949 Oriental Insurance Co. Ltd. v. CCE (2006) 3 STR 587; (2005) 1 STT 291 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 458, 557 Oriental Insurance Co. Ltd. v. CCE, New Delhi (2006) 3 STR 587 (Cestat, New Delhi). . . . . . . . . .

Oryx Fisheries Private Limited v. Union of India (2011) 266 ELT 422 (SC). . . . . . . . . . . . . . . . . 508 OSA Shipping Pvt. Ltd. v. CCE, Chennai (2017) 51 STR 127 (Madras). . . . . . . . . . . . . . . . . . . . 553 Oswal Cable Products v. CST, Delhi-I (2015) 38 STR 437; (2014) 47 taxmann. com 223 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 425 OTS Ltd. v. CCE, Jamshedpur (2013) 40 STT 87; (2013) 32 taxmann.com 76 (Jharkhand) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 756 Oudh LBR (1893-1900) 315; 26 M. 697; I Weir 13; 52 MLJ 251; 10 AI 171 (177); 10 Cal 109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 860 Overseas Enterprises v Union of India (2016) 336 ELT 234 (Patna). . . . . . . . . . . . . . . . . . . . . . . 547 Oxford Processors Pvt. Ltd. v. CCE, Haldia (2013) 292 ELT 40 (Calcutta) . . . . . . . . . . . . . . . . . 269 P & B Pharmaceuticals v. CCE 2003 (153) ELT 14; (2003) taxmann.com 1660 (SC). . . . . 562, 968 P P Raju v. State of Kerala (1999) 116 STC 93 (Kerala-DB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 559 P P Varkey v. STO (1999) 114 STC 251 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 869 P R Rolling Mills v. CCE, Tirupati (2008) 229 ELT 247 (Cestat, Bangalore). . . . . . . . . . . . . . . . 505 P&B Pharmaceuticals (P) Ltd. v. Collector of Central Excise reported in (2003) 2 SCALE 390. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 579 P&B Pharmaceuticals (P) Ltd. v. Collector of Central Excise reported in (2003) 3 SCC 599; (2003) 153 ELT 14 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 578 P. Chandran v. CCE, Salem (2008) 12 STR 33 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . 398 P. Govindaraj v. CCE, Madurai (2014) 36 STR 400 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . 440 P. John Joseph v Jt. CCE (2017) 80 taxmann.com 23 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . 699 P. Kasilingam v. P.S.G. College of Technology (1995) Supp (2) SCC 348 . . . . . . . . . . . . . . . . 95, 98 P. P. ChandrasekharaPai v. CCE (1987) 27 ELT 679 (Cegat, Madras). . . . . . . . . . . . . . . . . . . . . . 504 P. Raman v. CCE, Madurai (2013) 39 STT 134; (2013) 31 taxmann.com 38 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 830 P. Srinivasan v. CCE, Salem (2014) 33 STR 652 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . 389 P. Sugumar v. CCE, Pondicherry (2010) 17 STR 524; (2009) 23 STT 173 (Cestat Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 386 P.B. Rathod v. CCE, Nashik (2015) 39 STR 650 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . 253 P.C. Puri v. CIT (1985) 151 ITR 584 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235, 751 P.C. Snehal Construction Co. v. CST, Ahmedabad (2012) 27 taxmann.com 330 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 403 ciii

Compendium of Judicial Pronouncements P.K. Ghosh & Sons v. CST, Kolkata (2017) 3 GSTL 429 (Cestat, Kolkata) . . . . . . . . . . . . . . . . . 383 Pace Marketing Specialties v. CCE (2011) 274 ELT 13; (2012) 27 STR 420; (2012) 33 STT 90; (2012) 28 taxmann.com 215 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . 641 Pacific Exports v. CCE, Ahmedabad, (2013) 31 STR 14 (Cestat, Ahmedabad). . . . . . . . . . . . . . . 349 Pacific Exports v. Union of India (2017) 346 E.L.T. 240 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . 906 Packwell Associates v. Union of India (1998) 98 ELT 601 (Karnataka) . . . . . . . . . . . . . . . . . . . . 594 Padam Chand Mutha & Co. v. CCE (2009) 21 STT 296; (2009) 16 STR 721 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 562 Padmavati Tubes v. CCE & ST, Vapi (2017) 351 ELT 38 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . 726 Padmini Products v. Collector (1989) 43 ELT 195 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 575 Paharpur Cooling Towers Ltd. v. CCE, Raipur (2013) 31 STR 227; (2013) 33 taxmann.com 494; (2013) 42 GST 221 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 403 Palco Metals v. CCE, Ahmedabad (2012) 280 ELT 299 (Cestat, Ahmedabad). . . . . . . . . . . . . . . 950 Palm Fibre (India) Pvt. Ltd. v. Union Bank of India (2015) 49 GST 142; (2014) 36 STR 261; 52 taxmann.com 297 (Kerala) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 419, 425 Pankajbhai Champaklal Parekh v. CST, Ahmedabad (2013) 31 STR 325 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 313 Panoli Intermediate (India) Pvt. Ltd. (2015) 326 ELT 532 (Gujarat). . . . . . . . . . . . . . . . . . . 696, 713 Panoli Intermediate (India) Pvt. Ltd. v. Union of India (2015) 51 GST 720; 59 taxmann.com 248 (Gujarat-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 696 Panther Detective Services v. CCE, Kanpur (2006) 4 STR 116; (2007) 8 STT 215 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 385 Parasad Corpn. Ltd. v. CCE (Appeals); (2013) 40 STT 228; (2013) 32 taxmann.com 40 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 778 Parashuram Pottery Works Ltd. v. Income Tax Officer, (1977) 106 ITR 1 (SC). . . . . . . . . . 230, 234 Parekh Platinum Ltd. v. Union of India (2008) 221 ELT 485 (SC) . . . . . . . . . . . . . . . . . . . . . . . . 800 Parekh Prints v. Union of India, (1992) 62 ELT 253; (1991) taxmann.com 59 (Delhi). . . . . . . . . 875 Parle International Ltd. v. Union of India (2001) 127 ELT 329 (Gujarat). . . . . . . . . . . . . . . . . . . 631 Parmarth Iron Pvt. Ltd. v. CCE (2010) 255 ELT 496 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . 886 Parmarth Iron Pvt. Ltd. v. CCE-I (2010) 20 STR 705 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . 265 Parsi Dairy Farm v. Asst. CCE, (2015) 320 ELT 376 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . 708 Patel Alloys (Steel) Pvt. Ltd. v. CCE (2013) 293 ELT 378 (Cestat). . . . . . . . . . . . . . . . . . . . . . . . 832 Patel Construction Company v. Assistant CST (2017) 50 GST 257 (Gujarat). . . . . . . . . . . . . . . . 623 Patel Engineering Ltd. v. Union of India (2014) 307 ELT 862 (Bombay). . . . . . . . . . . . . . . . . . . 273 Patel Engineering Ltd. v. Union of India (2014) 309 ELT 469 (Bombay). . . . . . . . . . . . . . . . . . . 244 Patel Engineering Works v. CC, CE & ST, Visakhapatnam-I (2014) 34 STR 789 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 419 Patel Engineering Works v. CCE, C & ST, Visakhapatnam-I (2015) 37 STR 314 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 544 Paul Merchants Ltd. v. CCE, Chandigarh (2013) 29 STR 257; 30 taxmann. com 23; (2013) 38 STT 702 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . 14, 897, 831, 903 Pawan Engineering Works v. CCE&ST, Raipur (2014) 47 taxmann.com 249; 47 GST 373 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 541 Pawan Kumar v. Directorate of Revenue Intelligence (2007) 218 ELT 331 (Delhi). . . . . . . . . . . 298 PC Ittymathew v. State of Kerala (1976) 37 STC 184 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 559 Peacock Industries Ltd. v. CCE, Jaipur (2008) 227 ELT 609; (2008) taxmann. com 929 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 625 Pearl Beverages Ltd. v. CCC & ST, Guntur (2015) 319 ELT 41 (Andhra Pradesh) . . . . . . . . . . . 274 Pefco Foundry v. CCE, Pune-I (2017) 345 ELT 154 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . 548 civ

Table of cases Penguin Security Services v. CST, Bangalore (2010) 19 STR 502; (2010) 25 STT 86 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248, 265 Pepsi Foods Pvt. Ltd. v. CCE, Delhi-III, Gurgaon (2017) 47 STR 342 (Cestat, Chennai) . . . . . . 583 Pepsico India Holding Pvt. Ltd. v. CCE, Allahabad (2010) 255 ELT 299 (Cestat, Delhi). . . . . . . 453 Pepsico India Holding Pvt. Ltd. v. Commissioner of Central Excise, Allahabad (2010) 4 TMI 521 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 461 Perfect Pottery Co. (Madhya Bharat) Ltd. v. CCE, Indore (2011) 21 STR 697 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267 Petron Engg. Construction Ltd. v. CCE, Lucknow (2013) 40 STT 99; (2013) 33 taxmann.com 72 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 724 Pharmalab Process Equipment Pvt. Ltd. v. CCE (2009) 242 ELT 467; (2009) 16 STR 94 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 963 Pharmalinks Agency (1) Ltd v. CCE, Pune-III (2015) 37 STR 305 (Cestat, Mumbai). . . . . . . . . 377 Phoenix International Ltd. v. CCE & ST, Noida (2016) 42 STR 91 (Cestat, Delhi). . . . . . . . . . . 412 Phoenix IT Solution Ltd. v. CCE (2011) 22 STR 400; (2011) 31 STT 247; (2011) 10 taxmann.com 353 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 348 Phoenix Mills Ltd. v. CCE, Mumbai (2014) 307 ELT 375 (Cestat, Mumbai). . . . . . . . . . . . . . . . 657 PIEM Hotels Ltd. v. CCE&ST, Lucknow (2014) 36 STR 926; 42 taxmann. com 562 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 973 Piem Hotels Ltd. v. Commissioner of Central Excise (2016) 69 taxmann.com 201; (2016) 43 STR 211; (2016) 55 GST 785 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . 354 Pinnacle Shares Registry Pvt. Ltd v. CST, Ahmedabad (2015) 40 S.T.R. 194 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370 Pioma Industries v. Union of India (2011) 273 ELT 54 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . .641 Pioneer Glass Industries v. CCE (2013) 293 ELT 351; (2014) 26 GSTR 239; (2014) 48 GST 429; (2014) 50 taxmann.com 328 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . 772 Pipavav Shipyard Ltd. v. Commissioner (2016) 41 S.T.R 151 (Cestat, Ahmadabad). . . . . . . . . . 935 Piramal Healthcare Ltd. v. CCE, Indore (2017) 48 STR 60 (Cestat, New Delhi) . . . . . . . . . . . . . 584 Pithampur Tools Pvt. Ltd. v. CCE, Indore (2014) 308 ELT 131 (Cestat, New Delhi). . . . . . . . . . 966 PLA Tyre Works v. CCE (ST), Trichy (2009) 14 STR 32; (2009) 19 STT 362 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 479, 482 Plantech Consultants Pvt. Ltd. v. CCE, Pune-I (2016) 41 S.T.R. 850 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370, 380, 457 Plastichemix Industries v. Commissioner (2016) 44 STR 254 (Cestat, Ahmedabad). . . . . . . . . . 457 Plaza Pipe Industries v. Commissioner of Central Excise, Delhi-II (2017) 78 taxmann.com 32; 59 GST 533 (CESTAT, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 312 PML Industries Ltd. v. CCE (2013) 290 ELT 3; (2013) 39 STT 302; (2013) 31 taxmann.com 382 (P&H). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 595 PNB Metlife India Insurance Co Ltd. v. CCE, ST & C, Bangalore (2014) 36 STR 891 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 945 PNC Construction Co. Ltd. v. CCE Chandigarh (2013) 39 STT 880; (2012) 28 taxmann.com 182 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 570 Poddar Global Pvt. Ltd. v. Joint Commissioner of Customs, Chennai-IV (2017) 350 ELT 498 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 526 Polylink Polymers (P) Ltd. v. CCE, Ahmedabad (2013) 31 STR 457; (2014) 43 GST 640; (2014) 42 taxmann.com 216 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . 943 Polymer Papers Ltd. v. CCE, Delhi (2014) 50 taxmann.com 403; 26 GSTR 113; 48 GST 248; (2015) 315 ELT 505 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . 270, 728

cv

Compendium of Judicial Pronouncements Poolpandi v. Superintendent, Central Excise and Others, (1992) AIR 1795; (1992) 60 ELT 24; (1992) taxmann.com 30 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 854 Poona Rolling Mills v. Commissioner (2009) 240 ELT 85 (Cestat, Mumbai). . . . . . . . . . . . . . . . 798 Pooran Mal v. Director of Inspection (1974) 93 ITR 503 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . 875 Popular Motor World P. Ltd. v. CCE & ST, Cochin (2014) 36 STR 178 (Cestat, Bangalore). . . . 418 Porritts & Spencer (Asia) Ltd. v. CCE, New Delhi (2014) 300 ELT 87 (Cestat, New Delhi). . . . 981 Posco India Delhi Steel Processing Ltd. v. CC, Kandla (2012) 285 ELT 410 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 469 Post Master v. CCE (2013) 42 GST 306; (2013) 33 taxmann.com 355 (Cestat, Ahmedabad) . . . 818 Poulose and Mathen v. CCE (1997) 90 ELT 264 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279 Prachi Silks v. Cestat, Chennai (2017) 346 ELT 527 (Madras) . . . . . . . . . . . . . . . . . . . . . . . 746, 747 Practice Strategic Communications India P. Ltd. v. C.S.T., Domlur (2016) 45 S.T.R. 47 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241, 370 Pradip J Mehta v. CIT (2008) 300 ITR 231 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 281 Praful Chunilal Patel v. Assistant CIT (1999) 5 DTC 270 (Gujarat); (1999) 236 ITR 832 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 881 Prakash Agencies v. CST, Chennai (2016) 46 S.T.R. 250 (Cestat, Chennai). . . . . . . . . . . . . . . . . 371 Prakash Retail (P) Ltd. v. Deputy Commissioner of Commercial Tax (Audit) (2013) 40 STT 277; (2014) 68 VST 392; (2013) 35 taxmann.com 44 (Karnataka). . . . . . . . . . 375 Prasad Corporation Ltd. v. CST-II, Chennai (2017) 59 GST 128; (2016) 71 taxmann.com 251 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 966 Prasad Machinery Pvt. Ltd. v. CCE (Appeals), Ahmedabad (2007) 218 ELT 445 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 968 Prashanthi v. Union of India (2016) 41 STR 392 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . 604 Pratap Rajasthan Special Steel Ltd. v. CCE (2000) 118 ELT 246 (Cestat, New Delhi-LB) . . . . . 967 Pratap Singh v. Director of Enforcement (1965) AIR I (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 885 Pratibha Constructions Engineers & C (I) Pvt. Ltd. v. CCE, Kolhapur (2016) 42 STR 856 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405, 407 Pratibha Constructions Engineers & Co. (I) P. Ltd. v. CCE, Kolhapur (2016) 42 STR 856 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 407 Pratibha Processors v. Union of India (1996) 88 ELT 12 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 831 Praveen Kumar Saraogi v. Union of India (2014) 299 ELT 151 (Allahabad) . . . . . . . . . . . . . . . . 868 Pravin N. Shah v. Cestat (2014) 305 ELT 480 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 840 Praxair India Pvt. Ltd. v. CCE, Service Tax, Jamshedpur (2011) 22 STR 620 (Karnataka) . . . . . 732 Prayagraj Dyeing & Printing Mills (P) Ltd. v. Union of India (2013) 38 STT 525; (2013) 290 ELT 61; (2013) 30 taxmann.com 139 (Gujarat). . . . . . . . . . . . . . . . . . . . 570,, 839 Precision Wires India Ltd. v. CCE, Vapi (2013) 31 STR 62 (Cestat, Ahmedabad). . . . . . . . . . . . 948 Prem Heavy Engineering Works v. Cestat (2013) 292 ELT 326 (Allahabad) . . . . . . . . . . . . . . . . 735 Prem Heavy Engineering Works v. Cestat (2017) 48 STR 333 (Allahabad). . . . . . . . . . . . . . . . . 748 Premier Garment Processing v. Cestat, Chennai (2015) 39 STR 812 (Madras). . . . . . . . . . . . . . . 774 Premier Ltd. v. Union of India (2014) 51 taxmann.com 70; (2015) 30 GSTR 581; (2014) 48 GST 507; (2014) 309 ELT 3 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 823 Premier Plastics v. CCE, Kanpur (2010) 253 ELT 117 (Cestat, New Delhi). . . . . . . . . . . . . . . . . 264 Prempreet Textile Industries Ltd. v. Union of India (2013) 293 ELT 523 (Gujarat) . . . . . . . 656, 798 Prestige H.M. Poly Containers v. CCE (2000) 121 ELT 839 (Cestat, New Delhi) . . . . . . . . . . . . 886 Price Waterhouse Coopers (P) Ltd. Re: (2013) 40 STT 429; 35 taxmann.com 399; (2012) 28 STR 659 [CCE (Appeals), Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 440 Prime Energy Pvt. Ltd. v. Commissioner (2016) 45 S.T.R. 459 (Cestat, New Delhi). . . . . . 899, 900 Prime Mineral Exports Pvt. Ltd. v. CC & CE, Visakhapatnam IV (2010) 20 STR 541 (AP). . . . 265 cvi

Table of cases Prime Mineral Exports Pvt. Ltd. v. CC, CE & ST (2015) 320 ELT 499 (Bombay). . . . . . . . . . . . 728 Principal CCE v. Larsen and Toubro Ltd, [2016] 44 S.T.R. 369 (Gujarat). . . . . . . . . . . . . . . . . . . 917 Principal Commissioner of Central Excise v. Larsen and Toubro Limited (2016) 44 STR 369 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 432 Principal Commissioner of Central Excise, Pune-I v. Advinus Therapeutics Ltd., (2017) 77 taxmann.com 211; (2017) 59 GST 411 (Cestat, Mumbai). . . . . . . . . . . . . . . . .336 Principal Commissioner of Customs (Preventive) v. Suren International Ltd. (2017) 355 ELT 26 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 722 Principal Commissioner of Service Tax v. Shell Technology India (P.) Ltd., [2016] 69 taxmann.com 214 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 947 Principal Commissioner of Service Tax, Customs, Central Excise & Service Tax, Hyderabad Service Tax Commissionerate v. R.R. Global Enterprises (P.) Ltd (2016) 73 taxmann.com 263; 57 GST 48 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . 905 Principal Commissioner of Service Tax, Delhi-I v. Process services (I) Pvt. Ltd. (2017) 47 STR 7 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 645 Principal Commissioner of Service Tax, Delhi-I v. T.T. Limited (2016) 45 STR 25 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 287, 304 Principal Commissioner, ST Delhi-I v. Creative Travel Pvt. Ltd. (2016) 45 STR 33 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 518 Prism Cenvat Credit, Unit-II v. CCE & ST, Bhopal (2017) 49 STR 351 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 980 Priya Dyers v. CCE (2013) 40 STT 328 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 766 Priyanka Overseas Pvt. Ltd. v. Union of India (1991) 51 ELT 185; (1991) taxmann.com 10 (Supreme Court). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 896 Professional Couriers v. CST, Mumbai (2013) 32 STR 348; (2014) 43 GST 550; 42 taxmann.com 89 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 388 Prontos Steerings Ltd. v. CCE, Chandigarh-I (2013) 39 STT 878; (2012) 27 STR 444; (2012) 28 taxmann.com 212 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . 618 Prosper Build Home Pvt. Ltd. v. Union of India 2016 (42) STR 247 (Allahabad) . . . . . . . . . . . . 604 Prova Bhattacharjee v. CCE, Vishakhapatnam-I (2015) 317 ELT 191 (AP) . . . . . . . . . . . . . . . . . 780 PSG & Sons v. CCE, Coimbatore (2008) 17 STT 445; (2009) 15 STR 406 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 950 PSP Projects (P) Ltd. vs. CST, Ahmedabad (2016) 66 taxmann.com 34 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 456, 582 Public Health Foundation of India v. CST, Delhi (2015) 37 STR 447; (2015) 59 taxmann.com 260 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421 Pukhraj v. D.R. Kohli, (1983) 13 STR 1360; (1962) AIR 1559 (SC). . . . . . . . . . . . . . . . . . . . . . . 879 Punj Lloyd Ltd. v. Commissioner (2015) 40 STR 1028 (Cestat, New Delhi). . . . . . . . . . . . . . . . 490 Punjab Chemicals & Corp Protection Ltd. v. CCE, Chandigarh-II (2015) 56 taxmann.com 119; 50 GST 731; 35 STR 440 (Punjab and Haryana). . . . . . . . . . . . . . . . . . . . . 797 Punjab Chemicals & Crop Protection Ltd. v. CCE, Chandigarh (2017) 47 STR 345 (Cestat, Chandigarh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 584 Punjab Ex-Servicemen Corporation v. Union of India (2012) 25 STR 122; (2012) 35 STT 198; (2012) 19 taxmann.com 280 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . 568 Punjab Land Development and Reclamation Corpn. Ltd. v. Presiding Officer (1990) 3 SCC 682. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94, 98 Punjab National Bank v. CCE & ST Jaipur-II (2015) 38 STR 498 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 441

cvii

Compendium of Judicial Pronouncements Punjab National Bank v. Commissioner of Central Excise & Service Tax, Chandigarh-II (2016) 70 taxmann.com 58; (2016) 43 STR 471; (2016) 56 GST 60 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 456 Punjab Technical University v. Commissioner of Central Excise & ST, Ludhiana (2016) 42 STR 474 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 433 Pure Drinks (New Delhi) Ltd. v. Member, Sales Tax Tribunal (2013) 42 GST 423 (Delhi). . . . . 817 Purnima Advertising Agency (P.) Ltd. v. Union of India (2016) 68 taxmann. com 216; (2016) 42 STR 785; (2016) 39 GSTR 223; (2016) 55 GST 366 (Gujarat) . . . . . . . . 177 Purshottam Das Sharma v. Manoj Kumar Pattnaik (2012) 277 ELT 39 (Orissa). . . . . . . . . . . . . . 855 Purushottamlal Kanshik v. Vidyacharan Shukla, (1980) AIR 198 (MP) . . . . . . . . . . . . . . . . . . . . 867 Pushpam Pharmaceuticals Company v. Collector (1995) 78 ELT 401 (SC) . . . . . . . . . . . . . 561, 575 Qatar Airways v. Commissioner of Service Tax, Mumbai-I (2016) 71 taxmann. com 295; 57 GST 72; (2017) 97 VST 338 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . 336 Quadrant Communication Ltd. v. CCE, Pune III (2012) 26 STR 33; (2012) 34 STT 236; (2012) 17 tamann.com 96 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 403 Quality BPO Service Pvt. Ltd. v. CST, Ahmedabad (2015) 39 STR 230 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 621 Quality Fabricators & Erectors v. Dy. Directory, DGCEI, Mumbai (2016) 41 STR 11 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 518, 556, 603 R & B Falcon (A) Pty Ltd. v. CIT (2008) 301 ITR 309 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 281 R. Adhikesavan v. Commissioner (2015) 318 ELT A56 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . 740 R. Gowrishankar v. Commissioner of Service Tax (Appeals)-I (2016) 71 taxmann.com 282; 56 GST 143 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 710 R. Krishna Mohan v. Assistant CCE, Prosecution Unit, Chennai (2015) 323 ELT 30 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 856 R. Rajagopal Reddy (Dead) by LRs v. Padmini Chandrashekharan (Dead) by LRs (1995) 2 SCC 630. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 774 R.A. Castings Pvt. Ltd. v. CCE, Meerut-I (2009) 237 ELT 674 (Cestat, Delhi) . . . . . . . . . . . . . . 538 R.B. Tiwari v. Rajesh Kallaji Choudhary (2014) 303 ELT 538; 52 taxmann. com 116; 49 GST 170 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 868 R.C. Sharma v. Union of India and others (1976) 3 SCC 574 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 550 R.K. Ispat Ltd. v. CCE, Rohtak (2017) 48 STR 332 (P&H). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 747 R.P. International v. Union of India (2017) 353 ELT 307 (P & H). . . . . . . . . . . . . . . . . . . . . . . . . 244 R.R. Construction Co. v. Commissioner (2007) 8 STR 589 (Cestat). . . . . . . . . . . . . . . . . . . . . . . 831 R.R. Financial Consultants Ltd v. Union of India (2014) 44 GST 568; 33 STR 12; 43 taxmann.com 386 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 512 R.S. Windlass & Sons v. Union of India (2017) 52 STR 85 (Delhi) . . . . . . . . . . . . . . . . . . . 275, 548 R.V. Man Power Solution v. CCE & C (2014) 33 STR 23; 45 GST 567; 45 taxmann.com 215 (Uttarakhand). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 601 Rabindra Nath Bose v. Union of India (1970) 1 SCC 470 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . 745 RAC Steels v. CCE, Salem (2010) 18 STR 775; (2010) 23 STT 145 (Cestat, Chennai). . . . . . . . 829 Radhasoami Satsang Saomi Bagh v. Commissioner of Income Tax, (1992) 193 ITR 321 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230, 234 Radhika Catering Services v. CCE, Raigad (2013) 40 STT 88; (2013) 34 taxmann.com 99 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 310, 388 Radiant Cables Pvt. Ltd. v. Hyderabad (2017) 348 ELT 558 (Cestat, Hyderabad) . . . . . . . . . . . . 473 Radius Corpn. Ltd. v. CCE, Raipur (2014) 49 taxmann.com 593; 47 GST 765 (SC). . . . . . . . . . 406 Radius Corporation Ltd. v. CCE, Raipur (2014) 33 STR 416; 50 taxmann.com 72 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 488 cviii

Table of cases Raghava Estates & Properties Ltd. Re: (2016) 57 GST 48 (AAR, New Delhi). . . . . . . . . . . . . . . 357 Raghubar Mandal v. State of Bihar (1957) 8 STC 770; (1957) AIR 810 (SC). . . . . . . . . . . . . . . . 557 Raghuveer Metals Industries Ltd. v. CCE, Jaipur-II (2017) 3 GSTL 431 (Cestat, New Delhi). . . 524 Raghuveer Singh Metals Industries Ltd. v. CCE, Jaipur-II (2017) 3 GSTL 431 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 521 Rahul Trade Links v. CCE, Rajkot (2012) 25 STR 178 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . 837 Rainbow Industries Pvt. Ltd. v. CCE (1994) 74 ELT 3; (1994) taxmann.com 266 (SC). . . . . . . . 561 Rainbow Steels Ltd. MANU/ SC/0408/1981 : CST (1981) 2 SCR 727. . . . . . . . . . . . . . . . . . . . . 105 Raj Kumar Madhogaria v. CTO (2009) 26 VST 78 (WBTT). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 559 Raj Narain Singh v. Atmaram Govind, (1954) AIR 319 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . 860 Raj Petro Specialities Pvt. Ltd. v. CCE, Vapi (2011) 22 STR 372; (2010) 3 taxmann.com 355 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 617 Raj Ratan Industry Ltd. v. CCE Kanpur Nagar (2014) 44 GST 481; 43 taxmann.com 278 (Allahabad)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700 Raja Charity Trust v. Commissioner of Central Excise, Tirunelveli (2016) 66 taxmann.com 228; (2016) 43 STR 276; (2016) 54 GST 206; (2016) 89 VST 557 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 355 Rajan Textiles Mills Pvt. Ltd. v. CCE (1987) 12 ECR 550 (Cestat, Mumbai). . . . . . . . . . . . . . . . 714 Rajarani Exports v. CCE, Salem (2010) 18 STR 777; (2010) 25 STT 172 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 829 Rajasthan Diesel Sales & Service v. CCE, Jaipur-II (2014) 36 STR 832 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 966 Rajasthan Spinning & Weaving Mills Ltd. v. CCE, Jaipur (2007) 8 STR 575 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 949 Rajasthan Spinning and Weaving Mills, Bhilwara, Rajasthan v. Collector of Central Excise, Jaipur (1995) 4 SCC 473; (1995) 77 E.L.T. 474 (SC). . . . . . . . . . . . . . . . 296, 473 Rajasthan State Beverages Corp. Ltd. v. CCE, Jaipur (2013) 32 STR 329 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 571 Rajasthan State Mines & Minerals Ltd. v. CCE, Jaipur-II (2017) 3 GSTL 63 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 622 Rajasthan Tax Consultant’s Association v. Union of India (2017) 63 GST 552; 86 taxmann.com 183; 10 TMI 254; 4 GSTL 447 (Rajasthan) . . . . . . . . . . . . . . . . . . . . . . 989, 995 Rajasthan Textiles Mills Ltd. v. CCE (2015) 324 ELT A 29 (Rajasthan). . . . . . . . . . . . . . . . . . . . 937 Rajat Pharmachem Ltd. v. Union of India (2017) 52 STR 480 (Gujarat). . . . . . . . . . . . . . . . . . . . 606 Rajender Singh v. Union of India (2015) 58 taxmann.com 245; 51 GST 540 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 864 Rajendra Singh v. State of M.P AIR 1996 SC 2736 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248 Rajesh Kumar v. DCIT (2006) 287 ITR 91 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 670 Rajesh v. Commissioner of Customs (2014) 43 GST 670 (Cestat, Chennai-LB) . . . . . . . . . . . . . 752 Rajkamal Printery v. Union of India (2017) 48 STR 452 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . 703 Rajkumar Shivhare v. Assistant Director, Directorate of Enforcement (2010) 4 SCC 772. . . . . . 254 Rajni v. Union of India (2003) 156 ELT 28 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 863 Rajratan Global Wires Ltd. v. CCE, Indore (2012) 26 STR 117 (Cestat, New Delhi). . . . . . . . . . 939 Raju Premji v. Customs Ner Shillong Unit (2013) 296 ELT 435 (SC). . . . . . . . . . . . . . . . . . . . . . 862 Raju Singh v. CCE, Lucknow (2014) 47 GST 359; 48 taxmann.com 208 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285 Rakesh Brothers v. Assistant Commissioner of Service Tax (2016) 44 STR 381 (Delhi). . . . . . . 604 Rallis India Ltd. v. CCE, (2015) 319 ELT 680 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 725 Ram Phal v. State of Haryana & Ors. (2009) 3 SCC 258. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267 cix

Compendium of Judicial Pronouncements Ram Steel Roiling & Forging Mills v. CCE, Mumbai (2006) 204 ELT 87 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 506, 554 Rama Marketing v. CCE, Kolhapur (2015) 39 STR 475 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . 431 Rama Vilas Service v. CCE, Trichy (2007) 212 ELT 95 (Cestat, Chennai). . . . . . . . . . . . . . . . . . 505 Rama Vision Ltd. v. CCE, Meerut (2004) 165 ELT 518 (Cestat, LB). . . . . . . . . . . . . . . . . . . . . . 652 Ramanilal Bhogilal Shah and Another v. D.K. Guha and Others, (1973) AIR 1196 (SC). . . . . . . 854 Ramdev Trading Company & Another v. State of U.P. & 3 others (2017) 12 TMI 341 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 999 Ramesh Kumar Agrawal v. Union of India (2014) 51 taxmann.com 14; 48 GST 427; 304 ELT 89 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 Ramesh Kumar v. CCE, Tirunelveli (2017) 52 STR 512 (Cestat, Chennai) . . . . . . . . . . . . . . . . . 490 Ramesh Singh and Another v. Cinta Devi and Others (1996) 3 SCC 142. . . . . . . . . . . . . . . . . . . 761 Ramki v. Additional CC (PAU), Chennai (2017) 346 ELT 225 (Madras) . . . . . . . . . . . . . . . . . . . 712 Ramky Infrastructure Ltd. v. CST, Hyderabad (2013) 29 STR 33; (2012) 36 STT 52; (2012) 23 taxmann.com 56 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 475 Ramky Infrastructure Ltd. v. Satya Murthy Joint Venture v. CST, Hyderabad (2013) 29 STR 33; (2012) 23 taxmann.com 56; (2012) 36 STT 52 (Cestat, Bangalore). . . . . . 387 Ramply India Ltd. v. CCE (2007) 216 ELT 129; (2007) taxmann.com 449 (Cestat, Mumbai-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 563 Rana Girders Ltd v. Union of India (2013) 38 taxmann.com 313; 42 GST 55; 295 ELT 12 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 555 Ranadey Micronutrients v. CCE (1996) 87 ELT 19; (1996) taxmann.com 360 (SC) . . . . . . . . . . 283 Ranbaxy Laboratories Ltd. v. Union of India (2011) 273 ELT 3; (2012) 27 STR 193 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 641, 645, 646, 957 Ranchi Club Ltd. v. Chief Commissioner of CE & ST, Ranchi 26 STR 401; (2012) 22 taxmann.com 217; (2012) 36 STT 64 (Jharkhand). . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Rani Motors v. AD, DGCEI, Kolkata (2015) 39 STR 204 (Meghalaya). . . . . . . . . . . . . . . . . . . . 710 Rani Motors v. CCE & ST, Shillong (2015) 39 STR 207 (Cestat, Kolkata). . . . . . . . . . . . . . . . . .710 Rank International v. Commissioner of Custom House, Tuticorin (2015) 320 ELT 340 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 742 Rashil Anilbhai Mehta v. Assistant Commissioner of Service Tax (2016) 45 STR 500 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 463 Rashtriya Audyogic Sansthan v. CCE, Kanpur (2001) 135 ELT 353; (2001) taxmann.com 1133 (Cegat, New Delhi. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 505 Rashtriya Chemicals & Fertilizers Ltd v. CC (import), Nhava Sheva (2015) 315 ELT 300 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295 Rashtriya Chemicals & Fertilizers Ltd v. Union of India (2013) 293 ELT 667 (Bombay). . . . . . 758 Rashtriya Ispat Nigam Ltd v. Dewan Chand Ram Sharan (2012) 26 STR 289; (2012) 35 STT 664; (2012) 21 taxmann.com 20 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 496, 499 Rasipur Union Motor Service v. CIT 30 ITR 687. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 730 Ratanmani Metals and Tubes Ltd. v. CCE, Ahmedabad-III (2013) 40 taxmann. com 292; 42 GST 502 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .979 Ravi Gupta v. Commissioner of Sales Tax (2009) 237 ELT 3; (2009) 20 STT 153; (2010) 20 STR 264 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 782 Ravi Nayar v. Union of India (2017) 352 ELT 473 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 554 Ravi Pharmaceuticals (P) Ltd v. Union of India (2013) 40 STT 285; (2013) 35 taxmann.com 219 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 758

cx

Table of cases Raybansun Optics v. Dy. Commissioner (Appeals) Commercial Tax Department, (2002) 4 SCC 297; (2002) 141 ELT 593 (SC); (2002) taxmann.com 1803 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144 Raymond Ltd. v. CCE & C, Nashik (2015) 320 ELT 760 (Bombay). . . . . . . . . . . . . . . . . . . . . . . 702 Raymond Ltd. v. CCE & Custom, Nashik (2015) 322 ELT 469; 59 taxmann. com 322 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 952 Raymond Ltd. v. CCE, Mumbai-III (2012) 27 STR 433 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . 797 Regent Overseas Pvt. Ltd. v Union of India (2017) 6 GSTL 15(Gujarat). . . . . . . . . . . . . . . 551, 553 Regional Director v. High Land Coffee Works (1991) 3 SCC 617. . . . . . . . . . . . . . . . . . . . . . . . . . 99 Reiz Electrocontrols (P) Ltd. v. CCE (2006) 6 SCC 213 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 297 Rekha Umesh Shetty v. Commissioner of Customs-I (2015) 323 ELT 574 (Bombay). . . . . . . . . 826 Rekhaben M. Vaghela v. Deputy CST (2014) GST 502; 49 taxmann.com 116 (Gujarat). . . . . . . 739 Reliance ADA Group Pvt. Ltd. v. CST, Mumbai-IV (2016) 43 S.T.R. 372 (Cestat, Mumbai). . . 370 Reliance Communications Infrastructure Ltd. v. C.C. (I), Nhava Sheva (2015) 320 ELT 306 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 Reliance Gas Transportation Infrastructure Ltd. v. CST, Mumbai-II (2017) 59 GST 178; (2016) 71 Taxamann.com 324 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . 583 Reliance Industries Ltd. (2008) 12 STR 345; (2008) TIOL 1106 (Cestat, Ahmedabad). . . . . . . . 378 Reliance Industries Ltd. v. CCE & ST, LTU, Mumbai (2014) 36 STR 820 (Cestat, Mumbai). . . 497 Reliance Industries Ltd. v. CCE, Rajkot (2008) 10 STR 243; (2008) 15 STT 29 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123, 320, 321 Reliance Industries Ltd. v. CCE. (2008) 12 STR 345 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . 363 Reliance Industries Ltd. v. CCE. (2011) 23 STR J226 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 367 Reliance Industries Ltd. v. Commissioner (2002) 150 ELT 479 (Cestat). . . . . . . . . . . . . . . . . . . . 953 Reliance Industries Ltd. v. Commissioner of Central Excise & Service Tax LTU, Mumbai (2016) 72 taxmann.com 6; (2016) 57 GST 84; (2016) 95 VST 551 (Mumbai - CESTAT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326 Reliance Industries, Re: (1997) 24 CLA 214 (CLB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 867 Reliance Infratel Ltd. v. Commissioner of Central Excise, Thane-II (2016) 42 STR 452 (Cestat - Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 426 Reliance Infratel Ltd. v. Commissioner of Service Tax, Mumbai-II (2015) 39 STR 829 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 433, 442 Reliance Security Agency v. CCE, Thiruvananthapuram (2009) 16 STJ 241 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 822 Religare Securities Ltd. v. CST, Delhi (2014) 36 STR 937 (Cestat, New Delhi). . . . . . . . . . . . . . 417 Remedia Laboratories Pvt. Ltd. v. CCE, Thane-1 (2015) 319 ELT 432 (Bombay). . . . . . . . . . . . 741 Rent Works India (P.) Ltd. v. Commissioner of Central Excise, Mumbai-V (2016) 70 taxmann.com 38; (2016) 43 STR 634; (2016) 56 GST 65 (Mumbai - CESTAT). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 327 Renuka Prasad v. CCE, Bolpur (2014) 35 STR 698; 45 taxmann.com 132 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 514, 778 Research in Motion India Pvt. Ltd. v. CCE, Delhi-II (2014) 35 STR 568 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 898 Reserve Bank of India v. Peerless General Finance and Investment Co. Ltd. and Ors. (1987) 1 SCC 424 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 Retailers Association of India v. Union of India (2011) 23 STR 561; (2011) 32 STT 443; (2011) 12 taxmann.com 437 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 320 Rexello Castors Pvt Ltd v. CCE, Mumbai-I (2013) 293 ELT 385 (Cestat, Mumbai) . . . . . . . . . . 798

cxi

Compendium of Judicial Pronouncements RGL Converters v. CCE, Delhi-I (2015) 315 ELT 309; 59 taxmann.com 357 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 543 Rites Ltd. v. Commissioner of Central Excise & Custom, Service Tax (2015) 37 STR 967 (AP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 629 Rittal India (P.) Ltd. v. Union of India (2013) 40 STT 274; (2013) 35 taxmann. com 191; (2014) 300 ELT 226 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 599 Rivaa Exports v. Government of India (2014) 43 taxmann.com 389; 44 GST 580 (Gujarat). . . . 965 Riya Travel & Tour (India) P. Ltd. v. CST, Mumbai-I (2015) 37 STR 248 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236, 240, 707 RKS Motor Pvt. Ltd. v. CCE, C & ST, Hyderabad-I (2015) 37 STR 1061 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 740 Robot Detective & Security Agency GCE Chennai v. CCE, Chennai (2009) 16 STJ 305; (2009) 14 STR 689; (2009) 20 STT 42 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . 386 Robust Protection Forces v. CC, CE & ST, Hyderabad (2010) 19 STR 117; (2010) 24 STT 449 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265 Rohit Surfactants (P) Ltd. v. CCE, Jaipur (2013) 29 STR 175; 41 STT 143; 31 taxmann.com 246 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 960, 964 Rohitash Kumar v. Om Prakash Sharma, JT (2012) 11 SC 219. . . . . . . . . . . . . . . . . . . . . . . . . . . 283 Rolex Logistics Pvt Ltd v. CST, Bangalore (2009) 13 STR 147; (2009) 20 STT 431 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 362, 364, 380, 565 Roots Cast Pvt. Ltd. v. CC, Coimbatore (2007) 216 ELT 448; (2007) taxmann. com 905 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 968 Roshan R. Jaiswal v. CCE, Nagpur (2015) 38 STR 772 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . 648 Roshanlal Agarwal v. Union of India (1994) 74 ELT 562 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . 887 Royal Western India Turf Club Ltd. v. CST, Mumbai (2015) 38 STR 1128 (Bombay). . . . . . . . . 697 RSI Pvt. Ltd. v. Union of India (2015) 319 ELT 650 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . 239 RSWM Ltd. v. Union of India (2013) 288 ELT 511; (2013) 38 STT 630; (2013) 30 taxmann.com 396 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 597 RSWM Ltd. v. Union of India (2017) 48 STR 316 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . 606 RSWM v. CCE (2008) 223 ELT 481 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 949 Ruby Rubber Industries v. CCE, Calcutta-II (1998) 104 ELT 330; (1998) taxmann.com 2 (Calcutta) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 785 Ruchi Soya Industries Ltd. v. Commissioner of Central Excise, Bhopal (2016) 68 taxmann.com 167; (2016) 55 GST 277 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . 241 Ruchi Soya Industries Ltd. v. Union of India (2016) 336 ELT 423/70 taxmann. com 39/ 56 GST 35 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 632 Ruchi Soya Industries Ltd. v. Union of India (2017) 350 ELT 201 (Calcutta). . . . . . . . . . . . . . . . 473 Ruchika Global Interlinks v. Cestat, Chennai (2017) GSTL 225 (Madras). . . . . . . . . . . . . . . . . . 958 Rukhmini Chemicals Industries v. Cestat (2013) 293 ELT 190 (Bombay) . . . . . . . . . . . . . . . . . . 735 Rungta Projects Ltd. v. CCE, Allahabad 2011 (24) STR 495; (2012) 23 taxmann.com 84 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .538 Rural Electrification Corporation Ltd, Re: (2009) 312 ITR 122 (AAR) . . . . . . . . . . . . . . . . . . . . 298 S & K Enterprises v. CCE (2008) 10 STR 171; (2008) 15 STT 36 (Cestat, Bangalore). . . . . . . . 380 S C Ajmera & Co. Ltd. v. CCE, Jaipur (2006) 3 STT 65 (Cestat, New Delhi) . . . . . . . . . . . . . . . 816 S K Banerjee v. CCE & ST, Nagpur (2017) 50 STR 138 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . 523 S P Sales Corpn v. S R Sikdar (1993) 113 Taxation 203 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 861 S Subrahmanyan & Co v. CCE, Vadodara (2011) 268 ELT 497 (Cestat, Ahmedabad). . . . . . . . . 618 S V Bagi v. State of Karnatak (1992) 87 STC 138; (1992) Karnataka 1123 (Karnataka-FB). . . . 868 S V Engineering Constructions v. Commissioner (2016) 44 STR 319 (Cestat Bangalore). . . . . . 409 cxii

Table of cases S Viswanathan v. State of Kerala (1999) 113 STC 182 (Kerala-DB). . . . . . . . . . . . . . . . . . . . . . . 869 S&S Power Switchgear Ltd. v. Superintendent of CE, Chennai (2014) 302 ELT 537 (Madars). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 597 S. Nagaraj v. CCE, Tiruchirapalli (2011) 32 STT 118; (2011) 12 taxmann.com 149; (2011) 21 STR 315 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309 S. Narayanappa and Others v. Commissioner of Income Tax, AIR 1967 SC 523. . . . . . . . . . . . . 877 S. Subrahmanyan & Co. v. CCE, Vadodara (2011) 268 ELT 497 (Cestat, Ahmadabad.) . . . . . . . 654 S. Sundaram Pillai, etc. v. P. Lakshminarayana Charya and Ors. AIR 1985 SC 582. . . . . . . . . . . 300 S. Vasudeva v. State of Karnaiaka and Others (1994) AIR 923 (S.C.). . . . . . . . . . . . . . . . . . 786, 800 S. Xavier v. Cestat, Chennai (2015) 316 ELT 589; (2015) 49 GST 210; 52 taxmann.com 317 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 740 S.A.B. Electronics (P) Ltd. v. Collector of Central Excise, Meerut (1994) 73 ELT 823 (Cegat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 730 S.D. Fine Chem Ltd. v. CCE, C&ST, Vadodara (2017) 354 ELT 412 (Cestat, Ahmedabad). . . . . 522 S.F. Forgings Pvt. Ltd. v. CCE (2015) 319 ELT 485 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . 718 S.J. Balakrishnan & Co. v. CCE & ST, Coimbatore (2013) 31 STR 582 (Cestat, Chennai). . . . . 388 S.K. Education Pvt. Ltd. v. CST, Delhi (2017) 6 GSTL 70 (Cestat, New Delhi). . . . . . . . . . . . . . 383 S.K. Gupta v. K.P. Jain (1979) 3 SCC 54; AIR 1979 SC 734. . . . . . . . . . . . . . . . . . . . . . . . . . 96, 102 S.K. Samanta & Co Pvt. Ltd. v. CST, Kolkata (2012) 28 STR 481; (2013) 42 GST 163; (2013) 31 taxmann.com 362 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 469 S.L. Kapoor v. Jagmohan (1980) 4 SCC 379 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248 S.M. Magar (Labour Contractor) v. Commissioner Of Central Excise, Kolhapur (2016) 43 STR 224 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 432 S.N. College v. State of Kerala (2010) 1 KLT 691. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98 S.N.I. Granites v. CCE, Salem (2013) 297 ELT 573 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . 643 S.R. Enterprises v. CCE & ST, Hyderabad-I (2015) 38 STR 835 (Cestat, Bangalore) . . . . . . . . . 710 S.S. Electricals v. CCE, Kolkapur (2017) 52 STR 322 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . 490 S.S. Light Railway Co. Ltd. v. Upper Doab Sugar Mills Ltd. and Anr.. . . . . . . . . . . . . . . . . . . . . 111 S.V. Engineering Constructions v. CCE & ST, Guntur (2016) 46 STR 589 (Cestat, Chennai). . . 406 Saboo George v. Commissioner (2008) 230 ELT 535 (Cestat). . . . . . . . . . . . . . . . . . . . . . . . . . . . 831 Sachdeva Overseas v. State of U.P. (2017) 63 GST 554; 86 taxmann.com 181;10 TMI 252;4 GSTL 443 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 988, 994 Saci Allied Products v. CCE (2005) 7 SCC 159; 183 ELT 225 (SC). . . . . . . . . . . . . . . . . . . . . . . 506 Sadbhav Engineering Ltd. v. Union of India (2015) 49 GST 422; 53 taxmann.com 25 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 669 Sadguru Construction Co. v. Union of India (2014) 36 STR 3; 48 GST 376; 51 taxmann.com 3 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252, 294 Sadhana Electricals & Technical Works Macs Ltd. v. CC, CE & ST, Hyderabad-III (2015) 50 GST 541; 55 taxmann.com 198; (2014) 36 STR 77 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 845 Safari Fine Clothing Pvt. Ltd. v. Union of India (2017) 346 ELT 86 (Gujarat). . . . . . . . . . . . . . . 838 Safe V Sriram & Co v. CCE, Salem (2010) 24 STT 378 (Cestat, Chennai). . . . . . . . . . . . . . . . . . 833 Safety Retreading Co Pvt. Ltd. v. CCE, Salem (2017) 48 STR 97 (SC) . . . . . . . . . . . . . . . . . . . . 410 Safeway Motors v. CCE, Nagpur (2015) 38 STR 1005 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . 420 Sagar Spun Pipes v. CCE, Aurangabad (2014) 305 ELT 179 (Cestat, Mumbai). . . . . . . . . . . . . . 230 Sahakari Khad Udyog Mandal Ltd. v. CCE & C (2005) 1 STT 55 (SC). . . . . . . . . . . . . . . . . . . . 631 Sahara India (Firm), Lucknow v. Commissioner of Income Tax, Central-I and Another (2008) 14 SCC 151; (2008) 226 ELT 22 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . 668, 670

cxiii

Compendium of Judicial Pronouncements Sahara India TV Network v. Commissioner of Central Excise & ST, Noida (2016) 41 STR 145 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 463 Sahara India v. CCE 2011 (24) STR 593; (2011) 32 STT 197; (2011) 12 taxmann.com 171 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 366 Sahyadri Sahakari Sakhar Karkhana Ltd v. State of Maharashtra (2013) 40 STT 206; (2013) 32 taxmann.com 75 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 570 Sai Motors v. Commissioner (2007) 8 STR 601 (Cestat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 831 SAIL v. Gupta Brother Steel Tubes Ltd. (2009) 10 SCC 63 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . 496 Saji International v. CC, Kandla (2015) 316 ELT 495; 59 taxmann.com 305 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 771 Sajjid Ahamad v. CC, CE & ST, Guntur (2015) 37 STR 949 (Cestat, Bangalore). . . . . . . . .370, 377 Sajni Lead & Fabricators v. CCE (2016) 53 GST 139 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . 711 Sajni Lead and Fabricators v. Commissioner of Central Excise (2015) 59 taxmann.com 310; 317 ELT 422 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 708 Sakharia Bandhu v. ADCCT (1999) 112 STC 449 (Karnataka-DB) . . . . . . . . . . . . . . . . . . . . . . . 868 Salasar Steel & Power Ltd. v. CCE & C (2015) 319 ELT 47 (Chhattisgarh). . . . . . . . . . . . . . . . . 719 Salasar Synthetics v. Union of India (2017) 6 GSTL 396 (Delhi) . . . . . . . . . . . . . . . . . . . . . 988, 993 Sales Tax Commissioner v. B.G. Patel (1995) AIR 865 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 Samaj Parivartana Samudaya & Ors. v. State of Karnataka & Ors. (2017) 10 TMI 255 (Supreme Court). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 990, 996 Samarth Sevabhavi Trust v. CCE, Aurangabad (2015) 55 taxmann.com 243; 36 STR 83 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324 Sambhaji Pandurang Hulawale v. CCE, Pune-I (2017) 6 GSTL 209 (Cestat, Mumbai). . . . . . . . 444 Samcor Glass Ltd. v. CCE, Jaipur-I (2007) 8 STR 633; (2008) 12 STT 265 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 496 Sameer Buildaid Pvt. Ltd. v. CST, Delhi-I (2017) 5 GSTL 3 (Delhi). . . . . . . . . . . . . . . . . . . . . . . 606 Sameer Mat Industries & Kaleel Mat Industries v. State of Kerala (2017) 87 taxmann.com 337; (2017) 12 TMI 202 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 990, 999 Samir Rajendra Shah v. CCE, Kolhapur (2015) 375 STR 154 (Cestat, Mumbai). . . . . . . . . . . . . 390 Samrat International (P) Ltd. v. Collector of Central Excise (1992) 58 ELT 561; (1992) taxmann.com 554 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 557 Samtech Industries v. CCE, Kanpur (2013) 31 STR 16 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . 403 Samtech Industries v. CCE, Kanpur (2015) 38 STR 240 (Cestat, New Delhi) . . . . . . . . . . . . . . . 406 Samtech Industries v. Commissioner of Central Excise 2014-TIOL-643 (CESTAT, Delhi). . . . . . 30 Samtech Industries v. Commissioner of Central Excise, Kanpur (2015) 38 STR 240 (Tribunal). 443 Samtel India Ltd. v. CCE (2003) 155 ELT 14 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 958 Sandeep Nair v. Union of India (2014) 33 STR 7; (2014) 44 GST 663; 43 taxmann.com 367 (Chhattisgarh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 861 Sandhar Automotives v. Joint Secretary, Government of India (2014) 305 ELT 193 (Delhi). . . . 467 Sandhya Rani Sarkar v. Sudha Rani Devi (1978) AIR 537 (Supreme Court)].. . . . . . . . . . . . . . . 730 Sands Hotel Pvt. Ltd. v. CST, Mumbai (2009) 17 STJ 385 (Cestat, Mumbai). . . . . . . . . . . . . . . . 507 Sandvik Asia Ltd. v. CIT (2006) 196 ELT 257 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 652 Sangam Structural Ltd. v. CCE, Allahabad (2015) 51 GST 617; 58 taxmann. com 541 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 710 Sangamitra Services Agency v. CCE, (2007) 8 STR 233; (2008) 12 STT 103 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379, 414 Sangfroid Remedies Ltd. v. Union of India (1999) 1 SCC 259; (1998) 103 ELT 5 (SC) . . . . . . . 787 Sanghi Industries Ltd. v. CCE, Rajkot (2009) 13 STR 167; (2009) 19 STT 308; (2008) TMI 32152 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 938 cxiv

Table of cases Sanghi Industries Ltd. v. CCE, Rajkot (2014) 302 ELT 564 (Cestat, Ahmedabad). . . . . . . . . . . . 960 Sanghi Textile Processors v. Union of India; (1989) taxmann.com 664; (1993) 65 ELT 357 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248 Sanghi Textiles Ltd. v. CCE, Gurgaon (2006) 206 ELT 854; (2006) taxmann. com 1144 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 955 Sanghvi Re-conditioners Pvt. Ltd. v. Union of India (2010) 251 ELT 3 (SC). . . . . . . . . . . . . . . . 770 Sanjay Medical Store (Chemical Division) v. State of Gujarat (2017) 349 ELT 61 (Gujarat). . . . 635 Sanjeev Chaudhari v. Commissioner of Central Excise, Chandigarh (2016) 42 STR 737 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 432 Sanjeev Sharma v. Union of India 2017 (6) GSTL 261; 9 TMI 1357 (Delhi. . . . . . . . . . . . . 989, 995 Sankarlal Saraf v. State of West Bengal (1993) 67 ELT 477; (1985) taxmann. com 575 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 862 Sanmar Specialty Chem. Ltd. v. CCE, (Appeals-I), Bangalore (2013) 31 STR 66 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 942 Sansera Engg (P) Ltd. v. Deputy Commissioner Office of the Chief Commissioner of Central Excise, Large Tax Payer Unit (2013) 40 STT 220; (2013) 35 taxmann.com 33 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 598 Sant Ram Dayma v. Union of India (2013) 40 STT 223; (2013) 31 taxmann. com 365; (2012) 28 STR 551 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 598 Santlal Gupta v. Modern Co-operative Group Housing Society Ltd. (2010) 262 ELT 6(SC). . . . 266 Santosh Patil v. CCE, Raigad (2013) 41 STT 90; 30 taxmann.com 289 (Cestat, Mumbai). . . . . .627 Sanwar Agarwal v. Commissioner of Customs (Port) (2016) 69 taxmann.com 9; (2016) 39 GSTR 44; (2016) 55 GST 527 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 286 Sarabhai M. Chemicals Limited v. Commissioner of Central Excise, Vadodara (2005) 179 ELT 3 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290 Saradha Travels v. CST, Chennai (2014) 48 taxmann.com 319; 47 GST 334; (2015) 37 STR 433 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 551 Saral Wire Craft Pvt. Ltd v. CC, CE & ST (2015) 322 ELT 192; 60 taxmann. com 120; 51 GST 697; (2015) TIOL 154 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 552, 708 Saraswati Sugar Mills v. CCE, Delhi-III (2011) 270 ELT 465; (2011) 32 STT 469 (SC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292, 468, 476, 969 Saravana Insulators Ltd. v. CESTAT, Chennai (2015) 321 ELT 111 (Madras) . . . . . . . . . . . . . . . 296 Sarita Handa Exports (P) Ltd. v. Union of India (2015) 321 ELT 434 (P&H). . . . . . . . . . . . . . . . 907 Sarthak Constructions v. Commissioner of Central Excise and Service Tax, Indore (2016) 66 taxmann.com 102; (2016) 54 GST 155 (Cestat, New Delhi). . . . . . . . . . . . . 452 Sarvashaktiman Traders Pvt. Ltd. v. CCE, Kanpur (2013) 30 STR 385; 28 taxmann.com 19 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 454 Sarvesh Refractories (P.) Ltd. v. CCE & Customs 2007 (218) ELT 488; 2007 (11) STT 475 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 344, 971, 973 Sasken Communication Technologies Ltd. v. CST, Bangalore (2014) 43 taxmann.com 44; 44 GST 199; (2013) 32 STR 565 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . 909 Satake India Engineering P. Ltd. v. CST, Delhi (2014) 34 STR 353 (Cestat, New Delhi). . . . . . . 897 Saumya Construction Pvt Ltd v CST, Ahmedabad (2015) 49 GST 492; (2014) 52 taxmann.com 510 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 484, 486 Saurabh Organics Pvt. Ltd. v. CCE, Thane (2012) 28 STR 321; (2013) 41 STT 162; (2013) 31 taxmann.com 14 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .509 Savira Industries v. CCE, Chennai-II (2016) 331 ELT 504 (Cestat, Chennai). . . . . . . . . . . . . . . . 582 Sayaji Hotels Ltd. v. CCE (2011) 24 STR 177; (2011) 31 STT 94; (2011) 9 taxmann.com 259 (Cestat, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 401 cxv

Compendium of Judicial Pronouncements Sayaji Hotels Ltd. v. CCE, Indore (2010) 20 STR 485; (2010) 29 STT 195 (Cestat, Delhi). . . . . 399 Sayaji Hotels v. Union of India (2011) 268 ELT 315; (2010) 1 taxmann.com 409 (Madhya Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 801 Sayani & Sons v. CC (General), Mumbai (2016) 336 ELT 92 (Cestat, Mumbai). . . . . . . . . . . . . 726 SBI Capital Markets Ltd. v. CCE & ST (LTU), Mumbai (2016) 41 STR 76 (Cestat, Mumbai). . 518 SBQ Steels Ltd v. CCE, C & ST, Guntur (2014) 300 ELT 185; (2013) 39 STT 357; (2013) 29 taxmann.com 72 (Andhra Pradesh) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 512 Scan Computer Consultancy v. Union of India (2008) 12 STR 108; (2006) 204 ELT 43; (2006) taxmann.com 1593 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 788 Schefields International Pvt. Ltd. v. Union of India (2015) 317 ELT 209 (Calcutta). . . . . . . . . . . 252 Schwing Stetter India (P.) Ltd. v. Commissioner of Central Excise, LTU, Chennai (2016) 71 taxmann.com 228; (2016) 45 STR 101; (2016) 56 GST 777; (2016) 94 VST 232 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 456 SCI International Securities Ltd. CCE & S.T., Vadodara-I (2017) 49 S.T.R. 399 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371 Science Centre v. CCE, Jaipur-I (2012) 27 STR 476; (2012) 35 STT 183; (2012) 20 taxmann.com 209 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 835 Scott Wilson Kirkpatrick (I) Ltd. v. Commissioner of Service Tax, (2007) 5 STR 118 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 363 Scott Wilson Kirkpatrick India (P) Ltd. v. CCE (2007) 7 STR 149; (2007) 8 STT 58 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 362 SD Packers v. Assistant Commissioner (CT), Chennai (2017) 349 ELT 230 (Madras). . . . . . . . . 522 Sea Breeze Courier v. CCE, C&ST (2015) 57 taxmann.com 75; 51 GST 123; 320 ELT 531 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 798 Sea Breeze Courier v. Commissioner of C.E., C. and S.T., Thiruvananthapuram (2017) 51 S.T.R. 364 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 699 Seagull Freight System, Re: (2012) 27 STR 530; (2013) 38 STT 326; (2013) 29 taxmann.com 335 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 568 Secretary, Town Hall Committee, Mysore City Corpn. v. CCE (2007) 10 STT 434; (2007) 8 STR 170 (Cestat, Bangalore) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 562 Securipax India (P) Ltd. v. Collector of Central Excise (2013) 40 taxmann.com 412; 42 GST 594 (Allahabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 936 Security Agencies Association v. Union of India (2012) 28 STR 3; (2013) 29 taxmann.com 345 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 372 Security Engineering Products v. Cestat (2014) 301 ELT 299; 43 taxmann.com 407; 44 GST 535 (P & H). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .779 Seed Infotech Ltd. v. CCE, Pune-III (2014) 36 STR 593 (Cestat, Mumbai). . . . . . . . . . . . . . . . . 573 Sehgal Automobiles v. CCE, Delhi-IV, Faridabad (2013) 31 STR 94 (Cestat, Delhi). . . . . . . . . . 510 Semco Electric Pvt. Ltd. v. CCE, Pune-I (2013) 30 STR 572 (Cestat, Mumbai). . . . . . . . . . . . . . 941 Senior Superintendent of Post Office v. Union of India (2012) 34 STT 84; (2011) 16 taxmann.com 261; (2011) 24 STR 168 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . 704 Senka Carbon Pvt. Ltd. v. Assistant Commissioner of Cus. (Refunds) (2015) 319 ELT 44 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 637 Sercon India Pvt. Ltd. v. CST (Adjudication) (2013) 30 STR 454; 39 STT 1008; (2013) 32 taxmann.com 390 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 373 Sercou India Pvt. Ltd. v. Commissioner (Adjudication), Service Tax (2013) 30 S.T.R. 454 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .383 Sereco Global Services Pvt. Ltd. CCE, Delhi-II (2015) 39 STR 892 (Cestat, New Delhi). . . . . . 648

cxvi

Table of cases SESCOT Sheet Metal Works Ltd. v. Cestat, Chennai (2016) 53 GST 93; Chennai (2015) 321 ELT 545; 57 taxmann.com 51 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . .631 Seth Durgaprasad Etc. v. H.R. Gomes (1983) 13 ELT 1501; (1966) 2 SCR 99 (SC) . . . . . . . . . . 883 Seva Automotive Pvt Ltd v. CCE, Nagpur (2015) 37 STR 747; 51 GST 428; 58 taxmann.com 98 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 424 Sew Infrastructure Ltd. v. CCE & C Raipur (2015) 37 STR 984 (Chhattisgarh). . . . . . . . . . . . . . 451 Sewing Systems (P) Ltd. v. CC (1992) 62 ELT 725; (1991) taxmann.com 195 (Cegat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 504 Seya Industries Ltd v. Union of India (2014) 46 GST 132; 46 taxmann.com 176; 295 ELT 525 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 SGS India Pvt. Ltd. v. CCE, Thane-I (2011) 270 ELT 115 (Cestat, Mumbai). . . . . . . . . . . . . . . . 282 SGS India Pvt. Ltd. v. CCE, Thane-I (2012) 26 STR 395 (Cestat, Mumbai). . . . . . . . . . . . . . . . . 964 Shabana Abraham v. Collector (2015) 322 ELT 372 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 607 Shabina Abraham & Others v. Commissioner (2015) TIOL 159 (SC). . . . . . . . . . . . . . . . . . . . . . 555 Shah Bhojraj Kuverji Oil Mills and Ginning Factory v. Subhash Chandra Yograj Sinha AIR (1961) SC 1596; 64 Bombay LR 407 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245 Shah Yarn Tex (P) Ltd. v. CCE (ST), Coimbatore (2014) 47 GST 260; 48 taxmann.com 213 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 602 Shahabad Co-Op. Sugar Mills Ltd. v. CCE, Panchkula (2013) 291 ELT 583 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 970 Shahul Textile Mills (P) Ltd. v. Cestat, Chennai (2011) 271 ELT 179 (Madras). . . . . . . . . . . . . . 732 Shaikh Shahnawaz Ali v. CCE & Customs (2012) 26 STR 490; (2011) 270 ELT 526 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 734 Shakti Motors v. CST, Ahmedabad (2008) 12 STR 710 (Cestat, Ahmedabad). . . . . . . . . . . . . . . 385 Shaman Marketing Research Associate v. Commissioner of Central Excise, Mumbai-V (2003) 153 ELT 231; (2006) 3 STR 92; (2007) 9 STT 264 (CEGAT, Mumbai). . . 460 Shamrock Chemie Pvt. Ltd. (2017) 51 STR 353 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 554 Shankar Mohan v. Intelligence Inspector, The Intelligence Officer, Commissioner Goods & Service Tax Authority, State Of Kerala (2018) 1 TMI 179 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 991, 999 Shantilal Mehta v. Union of India (1983) 14 ELT 1715 (SC)].. . . . . . . . . . . . . . . . . . . . . . . . . . . . 879 Shapoorji Pallonji Infrastructure Capital Co. Ltd. v. C.S.T. Chennai (2017) 5 G.S.T.L. 65 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 410 Sharad Goyal v. Union of India (2015) 322 ELT 274 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . 864 Sharavathy Conductors Pvt. Ltd. v. CCE, Bangalore (2013) 31 STR 47 (Cestat, Bangalore). . . . 822 Sharda Construction v. CCE & C (2013) 295 ELT 376 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . 597 Sharda Forging and Stampings (P) Ltd. v. CCE, Ghaziabad (2012) 37 STT 404; (2012) 25 taxmann.com 570; (2012) 284 ELT 557 (Cestat, New Delhi). . . . . . . . . . . . . . 931 Share Medical Care v. Union of India (2007) 209 E.L.T. 321 (S.C.). . . . . . . . . . . 293, 295, 472, 482 Share Microfin Ltd. v. CC, CE & ST, Hyderabad-III (2015) 38 STR 457 (AP) . . . . . . . . . . . . . . 795 Sharp Business Systems Ltd. v. Commissioner of Service Tax, Delhi (2017) 4 G.S.T.L. 19 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 478 Sharp Global Ltd. v. CCE (2012) 285 ELT 335 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 783 Shashi Kant Mishra v. CCE, Allahabad (2011) 24 STR 673 (Cestat, Delhi). . . . . . . . . . . . . . . . . 310 Sheel Chand Industries v. Union of India (2014) 303 ELT 503; 44 GST 696; 43 taxmann.com 461 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 657 Sheladia Rites v. CCE,ST&C, Visakhapatnam-II (2014) 35 STR 90 (Cestat, Bangalore) . . . . . . 430 Shell India Markets Pvt. Ltd. v. CCE, Bangalore (2012) 278 ELT 50; (2013) 29 taxmann.com 346 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 716 cxvii

Compendium of Judicial Pronouncements Sheo Nath Singh v. AAC (1971) 82 ITR 147 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 878 Shingar Cosmetics (P.) Ltd. v. Union of India (2014) 44 GST 330; 43 taxmann. com 218; 308 ELT 678 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 767 Shirdi Sai Electricals Ltd. v. Commissioner of Central Excise, Customs & Service Tax (2015) 55 taxmann.com 274; (2016) 41 STR 862; (2015) 50 GST 543 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 390, 434 Shiv Dutt Rai Fateh Chand v. Union of India (1983) 53 STC 289 (SC); (1984) 145 ITR 664 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 841, 861 Shiv Prasad Sahu v. State of Orissa (2009) 19 V5T 417 (Orissa-DB). . . . . . . . . . . . . . . . . . . . . . 559 Shiva Automobiles Pvt. Ltd. v. Commissioner of Central Excise & ST, Coimbatore (2016) 44 STR 696 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 432 Shiva Industries v. Commissioner of Central Excise, Kanpur (2016) 65 taxmann.com 134 (Cestat, Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519 Shiva Texfabs Ltd v. CCE, Chandigarh (2015) 315 ELT 83 (Cestat, New Delhi). . . . . . . . . . . . . 237 Shiva Texfabs Ltd v. Union of India (2011) 24 STR 515 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . 237 Shoba Developers Ltd. v. CCE & ST, Bangalore (2010) 19 STR 75; (2010) 24 STT 425 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 481 Shobha Digital Lab v. Commissioner of Central Excise, Bhopal (2011) 24 STR 430 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400 Shoeline v. CST (2017) 6 GSTL 226 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 622 Shoppers Stop Ltd. v. CST, Mumbai-II (2014) 44 GST 297; 43 taxmann.com 173; (2013) 32 STR 710 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 572 Shravan Banarsailal Jajani v. CCE, Nagpur (2015) 55 taxmann.com 363; 35 STR 587; 50 GST 532 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 615 Shree Adinath Bulk Carriers v. CST, Ahmedabad (2015) 321 ELT 322 (Cestat, Ahmedabad). . . 694 Shree Bihari Forgins Pvt. Ltd. v. CCE (2015) 322 ELT 55 (Allahabad) . . . . . . . . . . . . . . . . . . . . 719 Shree Cement Ltd. v. CCE (2003) 156 ELT 924 (Cegat, New Delhi). . . . . . . . . . . . . . . . . . . . . . 797 Shree Cements Ltd. v. Union of India (2005) 182 ELT 315 (Rajasthan). . . . . . . . . . . . . . . . . . . . 506 Shree Dhavir Construction v. Commissioner of Central Excise, Raigad (2016) 42 STR 392 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 434 Shree Gayatri Clearing Agency v. CST, Ahmedabad (2015) 40 S.T.R. 189 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370 Shree Hari Chemicals Exports Ltd. v. Union of India (2012) 275 ELT 30; (2011) 24 STR 653 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268 Shree Labdhi Prints v. CCE & ST, Surat (2014) 308 ELT 178 (Cestat, Ahmedabad). . . . . . . . . . 839 Shree Rajasthan Syntex Ltd. v. CCE, Jaipur (2011) 24 STR 670 (Cestat, New Delhi). . . . . . . . . 972 Shree Renuka Sugars Ltd. v. CCE, Mangalore (2013) 293 ELT 616 (Cestat, Bangalore). . . . . . . 540 Shree Suthan Promoters v. CCE, Trichy (2010) 18 STR 169 (Cestat, Chennai). . . . . . . . . . . . . . 826 Shreejikupa Spinners Pvt. Ltd. v. Union of India (2016) 340 ELT 126 (Gujarat). . . . . . . . . . . . . 645 Shreenath Mhaskoba Sakhar Karkhana Ltd. v. Commissioner of Central Excise, Pune-III (2017) 77 taxmann.com 216; 59 GST 407 (Cestat, Mumbai). . . . . . . . . . . . . 328 Shri Bajrang Power & Ispat Ltd. v. CCE (2012) 282 ELT I08 (Cestat, Delhi). . . . . . . . . . . . . . . . 914 Shri Bhagavathy Traders v. CCE (2011) 24 STR 290 (Cestat-LB) . . . . . . . . . . . . . . . . . . . . . . . . 374 Shri Guru Containers v. CCE, Delhi (2012) 37 STT 590; (2013) 298 ELT 639 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 974 Shri Jagdamba Polymers Ltd. v. Union of India (2013) 39 STT 687; (2013) 32 taxmann.com 230; (2013) 289 ELT 429 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 643 Shri Krishna Builders v. Commissioner of Service Tax, Chennai (2015) 55 taxmann.com 168; 50 GST 453; 36 STR 35 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . 709, 787 cxviii

Table of cases Shri Rathi Steels Ltd. v. CCE, Meerut-II (2013) 295 ELT 727 (Cestat, New Delhi). . . . . . . . . . . 915 Shri Shanmugar Service v. CCE (Appeals), Madurai (2015) 37 STR 976; (2015) 49 GST 439; 53 taxmann.com 205 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .767 Shrikant Vasant Joshi v. CCE, Aurangabad (2017) 48 STR 472 (Cestat, Mumbai). . . . . . . . 312, 474 Shubham Electricals v. Commissioner (2015) 40 STR 1034 (Cestat, Delhi). . . . . . . . . . . . . . . . . 519 Shubham Enterprises v. Commissioner of Central Excise (2015) 320 ELT 62 (Gujarat). . . . . . . 742 Shukla & Brothers v. Cestat (2015) 37 STR 916; 54 taxmann.com 182; 50 GST 199; 37 STR 916 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 779 Shyam Feerous Ltd. v. Add. CCE (2015) 322 ELT 335 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . 274 Shyam Sundar v. Ramkumar (2001) 8 SCC 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 774 Shyam Textiles Ltd v. CC, Chennai (Port Export) (2015) 322 ELT 547 (Cestat, Chennai). . . . . . 274 Sicpa India Pvt. Ltd. v. Union of India (2017) 47 STR 217 (Calcutta). . . . . . . . . . . . . . . . . . . . . .788 Siddhartha Tubes v. CCE (2000) 123 ELT 516 (Madhya Pradesh) . . . . . . . . . . . . . . . . . . . . . . . . 785 Siddhi Vinayak Enterprises v. Union of India (2017) 354 ELT 501 (Bombay). . . . . . . . . . . . . . . 176 Siddhi Vinayak Steel v. CC, Mumbai (2014) 302 ELT 448 (Cestat, Mumbai) . . . . . . . . . . . . . . . 651 Siddhi Vinayak Syntex Pvt. Ltd. v. Union of India (2017) 352 ELT 455 (Gujarat). . . . . . . . . . . . 549 Siddramappa S. Yalamalli v. CCE, Belgaum (2011) 31 STT 198; (2011) 9 taxmann.com 280 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 733 Siddramappa S. Yelamali v. CCE (2013) 39 STT 540; (2013) 32 taxmann.com 110 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 706 Siemens Ltd. v. State of Maharashtra (2000) 207 ELT 168; (2007) 5 STR 3 (SC). . . . . . . . . . . . 505 Sify Technologies Ltd. v. CCE & ST, LTU Chennai (2015) 39 STR 261 (Cestat, Chennai). . . . . 301 Sigma Enterprises v. Ass. CCE, C&ST, Kollam (2014) 36 STR 985; 47 taxmann.com 771 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 513 Signor Polymers Pvt. Ltd. v. CCE, Rajkot (2012) 36 STT 461; 23 taxmann. com 401 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 314 Sikkim Ferroys Alloys Ltd. v. Assistant Commissioner of Central Excise, Div.–EP, Mumbai–I (2016) 338 ELT 220 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 605 Simplex Infrastructure Ltd. v. CST, Kolkata (2010) 20 STR 607 (Calcutta). . . . . . . . . . . . . . . . . 399 Simplex Infrastructure Ltd. v. Union of India (2015) 321 ELT 426 (Delhi). . . . . . . . . . . . . . 515, 671 Simplex Infrastructures Ltd. v. CST (2015) 39 STR 938 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . 517 Simpra Agencies v. CCE, Delhi-II (2014) 36 STR 430 (Cestat, New Delhi). . . . . . . . . . . . . . . . . 898 Singh Brothers v. CC & CE (2009) 20 STT 357; 27 VST 406; (2009) 14 STR 552 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 562 Singh Enterprises v. CCE (2008) 12 STT 21 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 710 Singh Enterprises v. CCE Jamshedpur (2008) 221 ELT 163; (2008) 12 STT 21 (SC) . . . . . 700, 706 Singh Enterprises v. Union of India (2016) 45 STR 508 (Jharkhand). . . . . . . . . . . . . . . . . . . . . . 462 Singh Sales & Services v. CC, CE & ST, Allahabad (2017) 52 STR 378 (Cestat, Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 490 Singh Transporters v. CCE, Raipur (2012) 27 STR 488; (2012) 35 STT 27; (2012) 19 taxmann.com 71 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 830 Siva Industries & Holdings Ltd. v. CST, Chennai (2017) 47 STR 126 (Madras) . . . . . . . . . . . . . 548 Siva Sai Constructions v. Government of India (2013) 38 STT 627; 30 taxmann.com 391 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 597 Sivasakthi Auto Ancillaries Pvt. Ltd. v. Additional CCE, Chennai-IV (2013) 294 ELT 539; (2014) 43 GST 52; (2013) 40 taxmann.com 444 (Madras). . . . . . . . . . . . . . . . . 778 SKF India Ltd. v. Commissioner of Central Excise, Pune-I (2016) 41 STR 737 (Tribunal - Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519

cxix

Compendium of Judicial Pronouncements SKOL Breweries Ltd. v. CCE & C (2013) 38 STT 228; (2013) 29 taxmann. com 175 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 777 SKP Securities Ltd. v. Deputy Director (RA-IDT) (2013) 29 STR 337; (2013) 39 STT 327; (2013) 31 taxmann.com 93; (2013) 291 ELT 33 (Calcutta) . . . . . . . . . . . . . . . . . 668 Sky Gourment Pvt. Ltd. v. CST Bangalore (2009) 14 STR 777; (2009) 22 STT 422 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 479 Skyrise Overseas Pvt. Ltd. v. CC (Port) (2017) 353 ELT 421 (Calcutta). . . . . . . . . . . . . . . . . . . . 261 Slovak India Trading Co. Pvt. Ltd. v. CCE, Bangalore (2006) 205 ELT 956 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 955 Smartchem Technologies Ltd. v. Union of India (2011) 272 ELT 522 (Gujarat). . . . . . . . . . . . . . 283 sMohtamaan Industries v. CCE, C&ST, Pune-I (2016) 65 taxmann.com 202; 53 GST 507(Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 354 SND Iron Pvt. Ltd v. CCE, Nashik (2014) 307 ELT 366 (Cestat, Chennai). . . . . . . . . . . . . . . . . . 513 SNS Containers Pvt. Ltd. v. CCE, Jaipur (2010) 261 ELT 1077 (Cestat, New Delhi). . . . . . . . . . 265 Sobha Developers Ltd v. CCE, C & ST, Bangalore-LTU (2015) 38 STR 1001 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 575 Sobha Developers Ltd. (2010) 19 STR 75 (Cestat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 431, 483 Sobha Developers Ltd. v. CCE, LTU, Bangalore (2012) 25 STR 136; (2011) 33 STT 13; (2011) 13 taxmann.com 84 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . .914 Sobha Developers Ltd. v. CST, Bangalore (2010) 27 STT 340; (2010) 18 STR 620 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 913 Sodexo Pass Services India P. Ltd. v. CST, Mumbai (2014) 33 STR 561 (Cestat, Mumbai) . . . . 543 Sodexo SVC India Pvt Ltd v. State of Maharashtra (2016) 331 ELT 23 (SC). . . . . . . . . . . . . . . . 353 Sonalac Paints and Castings Ltd. v. CCE (2015) 319 ELT 229 (SC). . . . . . . . . . . . . . . . . . . . . . .490 Soni Classes v. CCE, Jaipur-I 2013 (30) STR 92; (2013) 41 STT 70; (2013) 29 taxmann.com 308 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 374 Sopariwala Exports Pvt. Ltd. v. Commissioner of CE, Vadodara-I (2017) 49 STR 195 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 Soumendu Saha v. Union of India (2015) 322 ELT 462 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . 253 Sourav Ganguly v. Commissioner of Service Tax (2016) 41 STR 798 (Calcutta). . . . . . . . . . . . . 242 Sourav Ganguly v. Union of India (2016) 71 taxmann.com 60; (2016) 43 STR 482; (2016) 56 GST 604; (2016) 93 VST 40 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 287 Sourindra v. Nirmal 31 Cal. W N 863. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 730 South Eastern Coal Fields Ltd. v. CCE, Raipur (2017) 47 STR 93 (Cestat, New Delhi) . . . . . . . 584 South Gujarat Roofing Tiles Manufacturers Association and Anr. v. The State of Gujarat and Anr. (1976) 4 SCC 601 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101 South Gujarat Roofing Tiles Manufacturers v. State of Gujarat MANU/ SC/0314/1976 ; (1977) 1 SCR 878 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 South India Shelters (P) Ltd. v. CCE (ST), Chennai (2014) 36 STR 74 (Cestat, Chennai). . . . . . 489 Southern Cooling Towers Pvt. Ltd. v. CCE, Haldia (2015) 322 ELT 38 (Calcutta). . . . . . . . . . . . 709 Southern Herbals Ltd. v. Director of Income Tax, (1994) 207 ITR 55 (Karnataka) . . . . . . . . . . . 883 Southern Pharmaceuticals and Chemicals v. State of Kerala (1981) 4 SCC 391, 408, para 24. . . . . 1 Southern Properties & Promoters v. Commissioner of Central Excise, (Service Tax) Coimbatore (2015) 54 taxmann.com 116; (2015) 49 GST 695; (2016) 41 STR 972 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 443 Southern Switch Gear Ltd. v. CCE (2003) 155 ELT 145; (2003) taxmann.com 513 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279 SPA Vet-Min Pvt. Ltd v. Union of India (2015) 49 GST 306; (2014) 52 taxmann.com 431 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 cxx

Table of cases Space Age Associates v. CCE, Pune-III (2014) 33 STR 398 (Cestat, Mumbai) . . . . . . . . . . . . . . 484 Space Age Associates v. Union of India (2014) 33 STR 372 (HC, Bombay) . . . . . . . . . . . . . . . . 484 Spandana Spoorthy Financial Ltd. v. Commissioner, Hyderabad-IV (2016) 72 taxmann.com 4; (2016) 45 STR 265; (2016) 57 GST 101 (Cestat, Hyderabad) . . . . . . . . . . . . 391 Spec India v. Commissioner (2016) 45 STR 472 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . 906 Speed & Safe Courier Service Pvt. Ltd. v. CCE, Cochin (2010) 18 STR 550; (2010) 26 STT 139 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 347 Speedway Carriers (P) Ltd. v. CCE, Jaipur (2012) 36 STT 62; (2012) 23 taxmann.com 202 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 387 Speedwings Academy for Aviation Services v. CCE & C, Cochin (2015) 39 STR 238 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 426 SPIC v. Collector (1986) 24 ELT 686. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 278 Spice Jet Ltd. v. Union of India (2017) 50 STR 290 (Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 449 SPL Developers (P) Ltd. v. CST, Bangalore (2015) 39 STR 455 (Cestat, Bangalore). . . . . . 350, 420 Sportking India Ltd. v. CCE, Chandigarh-II (2017) 50 S.T.R. 304 (Cestat, Chandigarh). . . . . . . 906 Sports Club of Gujarat Ltd. v. Union of India 2010 (20) S.T.R. 17 (Gujarat) . . . . . . . . . . . . . . . . 328 SQL Star International Ltd. v. Cestat (2012) 25 STR 113 (AP). . . . . . . . . . . . . . . . . . . . . . . . . . . 776 Sree Vadiv Amigai Textile Mills Ltd. v. CCE, Madurai (2005) 179 ELT 151; (2005) 1 STT 72; (2006) 3 STR 426 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 822 SRF Ltd. v. CCE (2005) 191 ELT 887 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Sri Balaji Service Station v. Cestat (2015) 315 ELT 408 (AP). . . . . . . . . . . . . . . . . . . . . . . . . . . . 770 Sri Balaji Service Station v. CESTAT (2017) 51 S.T.R. 484 (Andhra Pradesh). . . . . . . . . . . . . . . 698 Sri Bhagavathy Traders v. CCE (2011) 33 STT 1; (2011) 13 taxmann.com 83; (2011); 24 STR 290 (Cestat, Bangalore-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 366, 377 Sri Bhavani Casting Ltd. v. CCE, Visakhapatnam-II (2012) 275 ELT 321; (2012) 28 STR 311; (2013) 38 STT 528; (2013) 30 taxmann.com 151 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 733 Sri Chaitanya Educational Committee v. CC, CE & ST, Guntur (2016) 415 STR 241 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 382 Sri Chaitanya Educational Committee v. CCE & ST, Guntur (2016) 41 STR 241 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 582 Sri Mahavir Enterprises v. Cestat (2014) 52 taxmann.com 320 (Madras). . . . . . . . . . . . . . . . . . . 441 Sri Rama Vilas Services Ltd. v. Cestat, Chennai (2017) 3 GSTL 24 (Madras). . . . . . . . . . . . . . . 947 Sri Ranjitha Fabrics v. CCE & ST, Coimbatore (2017) 345 ELT 658 (Cestat, Chennai). . . . . . . . 472 Sri Sastha Agencies Pvt. Ltd. v. Asst. Commr. of C.Ex & Cus. Palakkad (2007) 6 STR 185; (2009) 18 STT 31 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379 Sri Vaari Chemicals v. CESTAT, Chennai (2015) 316 ELT 643 (Madras). . . . . . . . . . . . . . . . . . . 252 Srinivasa Enterprises v. Jt. Commissioner of Commercial Taxes, Bangalore (2015) 39 STR 559; 50 GST 741; 56 taxmann.com 143 (Karnataka) . . . . . . . . . . . . . . . . . . . . 647 St. Aubyn (L.M) v. A.G., 1952 AC 15; [1951]2 All ER 473 (HL). . . . . . . . . . . . . . . . . . . . . . . 21, 22 Standard Fireworks Industries v. Collector of Central Excise (1987) taxmann.com 626 (SC). . . 954 Standard Treads Pvt. Ltd. v. CCE (1996) 83 ELT 30 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . 731 Star Construction v. CCE, Chandigarh-I (2017) 50 STR 134 (Punjab & Haryana). . . . . . . . . . . . 551 Star Enterprises v. Joint Commissioner, Commissioner of Central Excise, Customs and Service Tax, Guntur (2015) 50 GST 720; 56 taxmann.com 383 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 545 Star India Pvt. Ltd. v. CCE, Mumbai & Goa (2006) 1 STR 73; (2005) 2 STT 274; (2005) 4 STJ 237 (Supreme Court). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 815 State Bank of Patiala v. S.K. Sharma AIR 1996 SC 1669. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248 cxxi

Compendium of Judicial Pronouncements State Bureau of India Commercial Branch v. CCE, Jaipur (2015) 39 STR 307 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 426 State Level Committee v. Morgardshammar India Ltd. (1996) 1 SCC 108. . . . . . . . . . . . . . . . . . 297 State of Andhra Pradesh v. Bharat Sanchar Nigam Ltd. (2012) 25 STR 321; (2011) 33 STT 553; (2011) 16 taxmann.com 48 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . 410 State of Andhra Pradesh v. Kone Elevators (India) Ltd. (2005) 181 ELT 156 (SC). . . . . . . . . . . . 489 State of Bombay v. Hospital Mazdoor Sabha AIR 1960 SE 610. . . . . . . . . . . . . . . . . . . . . . . . . . . 94 State of Delhi v. Jaspal Singh (1984) AIR 1503 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 862 State of Gujarat v. Dattchandra Shantilal Chunawala & Co. (2013) 34 taxmann.com 248; 40 STT 215 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 756 State of Gujarat v. Essar Oil Ltd. (2012) 34 STT 629 (SC) . . . . . . . . . . . . . . . . . . . . . . 294, 469, 477 State of Gujarat v. Shanti Exports Ltd. (2017) 345 ELT 65 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . 785 State of Gujarat v. Shri Mohanlal Jitamljiporwal and Another, CDJ (1987) SC 280; (1987) 29 ELT 483 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .880 State of Gujarat v. Sonia Industries (2013) 39 STT 686; (2013) 32 taxmann.com 206 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .734 State of Gujarat v. Spintex Industrial Engineers (2013) 40 STT 344; (2013) 35 taxmann.com 240 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 759 State of Haryana v. Mahabir Vegetable Oils P. Ltd. (2011) 3 SCC 778 (SC). . . . . . . . . . . . . . . . . 468 State of Himachal Pradesh v. Sada Ram & Anr. (2009) 4 SCC 422. . . . . . . . . . . . . . . . . . . . . . . . 267 State of Karnataka v. B. Raghurama Shetty, (1981) 1206 AIR 1208 (SC). . . . . . . . . . . . . . . . . . . 912 State of Karnataka v. Shri Ranganatha Reddy, AIR 1978 SC 215. . . . . . . . . . . . . . . . . . . . . . . . . . 21 State of Kerala v. C Velukutty (1996) 17 STC 465; 60 ITR 239 (SC). . . . . . . . . . . . . . . . . . . . . . 559 State of Kerala v. Cochin Coal Company Ltd. (1961) 12 STC 1 (SC). . . . . . . . . . . . . . . . . . . . . . 896 State of Kerala v. K.T. Shaduli Yusuff (1977) 39 STC 478 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . 558 State of Kerala v. Kurian Abraham Pvt. Ltd. (2008) 224 ELT 354; (2009) 16 STR 210 (SC) . . . 281 State of M.P. v. Nandlal Jaiswal (1987) 251 AIR (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 745 State of Madhya Pradesh v. Dadabhoy’s & Co. Pvt Ltd. (1972) AIR 614 (SC). . . . . . . . . . . . . . . 398 State of Madhya Pradesh v. Marico Industries Ltd. (2016) 338 ELT 335 (SC). . . . . . . . . . . . . . . 328 State of Madhya Pradesh v. Rakesh Kohli & Anr. (2012) 6 SCC 312. . . . . . . . . . . . . . . . . . . . . . 182 State of Madras v. Gannon Dunkerley & Co. (Madras) Ltd. (1958) 9 STC 353 (SC). . . . . . . . . . 485 State of Madras v. Gannon Dunkerley & Co. (Madras) Ltd. (1958) AIR 560 (SC). . . . . . . . . . . . . 23 State of Madras v. Gannon Dunkerley & Co. (Madras) Ltd., [1959] SCR 379; 2016 (330) E.L.T. 11 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 State of Maharashtra v. Christian Community Welfare Council (2003) AIR 5524 (SC). . . . . . . . 864 State of Maharashtra v. Mohd. Yakub (1983) 13 ELT 1637 (SC). . . . . . . . . . . . . . . . . . . . . . 861, 867 State of MP v. Narayan Singh (1989) AIR 1789; (1989) 3 SCR 549 (SC). . . . . . . . . . . . . . . 861, 867 State of Orissa v. Arun Kumar Patnaik (1976) 1639 AIR (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 745 State of Orissa v. Dhaniram Luhar (2004) AIR 1794 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267 State of Punjab v. Baldev Singh, AIR 1999 SC 2378 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 876 State of Rajasthan v. Balchand (1977) AIR 2447 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 862 State of Rajasthan v. Basant Agrotech (India) Ltd. (2014) 43 GST 156; (2014) 41 taxmann.com 93 (SC); (302) E.L.T. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 323 State of Rajasthan v. Sohan Lal & Ors. (2004) 5 SCC 573. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267 State of Rajasthan v. Union of India (2016) 45 STR 161 ; 75 taxmann.com 10 ; 58 GST 235; 341 ELT 162 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177, 763 State of U.P. and another v. Synthetics and Chemicals Ltd. and another (1991) 4 SCC 139. . . . . 239 State of U.P. v. Om Prakash Gupta AIR (1970) SC 679. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248 State of Uttaranchal & Anr. v. Sunil Kumar Singh Negi (2008) AIR 2026 (SC). . . . . . . . . . . . . . 267 cxxii

Table of cases State of West Bengal v. Administrator Howrah Municipality (1972) AIR (Supreme Court). . . . . 730 State v. Capt. Jagjit Singh (1962) AIR 253 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 862 STC Technologies (P.) Ltd. v. CESTAT, Chennai (2015) 53 taxmann.com 27; 39 STR 15 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 426 Steel Authority of India Ltd. v. CCE (2010) 256 ELT 737; (2011) 11 taxmann. com 336 (Cestat-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 750 Steel Authority of India Ltd. v. CCE, Bolpur (2015) 320 ELT 61 (Calcutta). . . . . . . . . . . . . . . . . 719 Steel Authority of India Ltd. v. CCE, Bolpur (2017) 48 ELT 214 (Calcutta). . . . . . . . . . . . . . . . . 245 Steel Authority of India Ltd. v. CCE, Raipur (2007) 219 ELT 935 (Cestat, New Delhi). . . . . . . . 961 Steel Authority of India Ltd. v. CCE, Raipur (2011) 32 STT 91; (2011) 21 STR 473; (2011) 11 taxmann.com 336 (Cestat, New Delhi-LB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 750 Steel Authority of India Ltd. v. Designated Authority, Directorate General of Anti-Dumping & Allied Duties (2017) 349 ELT 193 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 765 Steel Authority of India Ltd. v. Sales Tax Officer, Rourkela I Circle & Ors. (2008) 9 SCC 407. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267 Steel Ingots v. Union of India (1988) 36 ELT 529; (1987) taxmann.com 6 (MP). . . . . . . . . . . . . 504 Steel Strips v. CCE, Ludhiana (2012) 26 STR 270; (2011) 32 STT 53; 269 ELT 257 (Cestat, New Delhi-LB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 654, 956 Steps Therapeutics Ltd. Re: (2017) 73 taxmann.com 315; 58 GST 462 (2017) 49 STR 114 (AAR, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 337 Sterling Hoffman Software Consultant (P.) Ltd. v. CCE, Vadodara (2013) 41 STT 163; 30 taxmann.com 342; 28 STR 253 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . 663 Stern Leather Export v. CCE (2017) 349 ELT 227 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . 261, 549 STI India Ltd. v. CC & CE, Indore (2009) 236 ELT 248; (2010) 19 STR 614 (MP). . . . . . . 621, 903 Stovec Industries Ltd. v. CCE, Ahmedabad (2014) 33 STR 155; 45 taxmann. com 216 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284 STP Services Pvt. Ltd. v. CST, Chennai (2017) 52 STR 28 (Cestat, Chennai) . . . . . . . . . . . . . . . 490 STR 507 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 Study Overseas Global Pvt. Ltd. v. CST, Delhi (2017) 3 GSTL 443 (Cestat, New Delhi) . . . . . . 900 Sturdy Industries Ltd. v. Union of India (2015) 39 STR 422 (Punjab & Haryana). . . . . . . . 710, 762 Subh Timb Steels Ltd. v. Union of India (2010) 20 STR 737; (2010) 29 STT 479 (P & H). . . . . 299 Subhas Dhanuka v. CCE (1998) 102 ELT 100 (Cestat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 886 Subin Telecom v. CCE Rajkot (2014) 34 STR 389 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . 309 Subir Roy and Another v. S.K. Chattopadhyay and Others, (1986) 158 ITR 472 (Calcutta) . . . . 879 Subrata Guha Sarkar v. Union of India (2013) 293 ELT 488 (Calcutta). . . . . . . . . . . . . . . . . . . . .696 Suchitra Components Ltd. v. CCE (2007) 208 E.L.T. 321 (SC); (2008) 11 S.T.R. 430 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280, 285, 302 Sudarshan Motors v. CCE vide final order No A/493/2013-WZB/C-1(CSTB) dated 25.2.2013 by Cestat, Mumbai . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 424 Sudesh Sharma v. CCE, Ludhiana (2010) 19 STR 512 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . 309 Sudha Ramachandran v. Union of India (2011) 24 STR 175; (2012) 34 STT 90 (Kerala). . . . . . 653 Sudha Rani Garg v. Jagdish Kumar, AIR 2004 SC 5120, 5121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Sudhir Papers Ltd. (2012) 276 ELT 304 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 627 Suganthi Travels v. CCE, Trichy (2010) 28 STT 409 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . 833 Suity Exports Ltd. v. CCE, Kolkata-II (2003) 156 ELT 616; (2007) 9 STT 47 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 714 Sujana Metal Products Ltd. v. CCE (2009) 243 ELT 542 (Cestat, Bangalore). . . . . . . . . . . . . . . .912 Sujana Metal Products Ltd. v. CCE (2011) 273 112 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . 918

cxxiii

Compendium of Judicial Pronouncements Sujhan Instruments v. Joint Commissioner of Central Excise, Chennai-II Commissionerate (2015) 54 taxmann.com 203; 50 GST 62; 317 ELT 446 (Madras). . . . . . . . 702 Sukhdeo Singh v. CCE & Service Tax (2011) 23 STR 120; (2012) 21 taxmann. com 286 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 732 Sukhvarsha Management Services Pvt. Ltd. Re: (2013) 29 STR 645 (Commissioner Appeals). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 373 Suksha International v. Union of India (1989) 39 E.L.T. 503 (SC) . . . . . . . . . . . . . . . . . . . . . . . . 288 Sultan Kamruddin Dharani v. Union of India (2008) 231 ELT 217 (Bombay). . . . . . . . . . . . . . . 862 Suman N Agarwal v. Union of India (2013) 38 STT 598; (2013) 30 taxmann. com 59; (2013) 289 ELT 281 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 599, 838 Sumitomo Corporation India Pvt. Ltd. v CST, Delhi (2014) 33 STR 386 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 897 Sumitomo Corporation India Pvt. Ltd. v. CST, Delhi (2017) 50 STR 299 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 Sumitomo Heavy Industries Ltd. v. ONGC Ltd. (2012) 11 SCC 296 . . . . . . . . . . . . . . . . . . . . . . 496 Sun Export Corporation v. Board of Trustees of the Port Bombay, (1998) 1 SCC 142; (1998) AIR 92 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 361 Sun Pharmaceuticals Industries Ltd. v. CCE, Vapi (2014) 300 ELT 242 (Cestat, Chennai) . . . . . 702 Sunbel Alloys Co. India Ltd. v. Union of India (2015) 50 GST 349; 55 taxmann.com 70 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 Sunbel Alloys Co. of India Ltd v. Union of India (2015) 37 STR 903; 316 ELT 353 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 Suncity Art Exporters v. CCE & ST, Jaipur-II (2016) 53 GST 85; (2015) 53 taxmann.com 207 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 664 Sundaram Brake Linings v. CCE, Chennai (2014) 34 STR 583 (Cestat, Chennai). . . . . . . . . . . . 232 Sundaram Clayton Limited Re: (2013) 29 STR 648 (Commissioner Appeal). . . . . . . . . . . . . . . . 907 Sundaram Industries Ltd. v. CCE, Madurai-II (2015) 321 ELT 37 (Madras). . . . . . . . . . . . . 451, 462 Sundaram Motors v. Joint Commissioner, Madurai (2017) 5 GSTL 337 (Madras). . . . . . . . 260, 526 Sunetra P Sumannawar Re: (2008) 12 STR 632 (CCE, Appeals). . . . . . . . . . . . . . . . . . . . . . . . . . 828 Sunil Forging & Steel Ind. V. CCE, Belapur (2016) 332 ELT 341 (Cestat, Mumbai). . . . . . . . . . 582 Sunil Gupta v. Union of India (2000) 118 ELT 8 (P&H) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 863 Sunil Hi-Tech Engineers Ltd. v. CCE, Nagpur (2014) 36 STR 408 (Cestat, Mumbai). . . . . 285, 489 Sunita Devi v. State of Bihar & Anr. AIR 2005 SC 498. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239 Sunita Ispat Pvt. Ltd. v. CCE (2014) 300 ELT 326 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . 513 Sunrays Engineers (P.) Ltd. v. CCE, Jaipur (2015) 57 taxmann.com 340; 51 GST 348; 318 ELT 583 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 630 Sunrise Associates v. Govt. of NCT of Delhi (2006) 5 SCC 603. . . . . . . . . . . . . . . . . . . . . . . . . . . 49 Sunshine Paints v. Union of India (2015) 323 ELT 100 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . 696 Sunshine Steel Corporation v. CCE, Chandigarh (2017) 354 ELT 456 (P&H). . . . . . . . . . . . . . . 765 Super Threading (India) Pvt. Ltd. v. Union of India (2015) 323 ELT 119 (P & H). . . . . . . . . . . . 795 Superintendent (Prosecution), Central Excise & Customs Department v. Ashok Leyland Ltd. (2015) 56 taxmann.com 309; (2015) 50 GST 593 (Rajasthan). . . . . . . . . . . . . . . 856 Suprajit Engineering Ltd. v. CCE (2007) 212 ELT 394; (2007) 6 STR 170; (2007) taxmann.com 1314 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 968 Suprasesh General Insurance Services & Brokers Pvt. Ltd. v. CST (2009) 18 STT 137; 13 STR 641 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 902 Supreme Court, in Talera Logistics Pvt. Ltd. v. CCE, Pune III (2015) 49 GST 118; (2014) 51 taxmann.com 344 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 389 Supreme Industries Ltd. v. CCE, Nashik (2014) 306 ELT 522 (Cestat, Mumbai. . . . . . . . . . . . . .657 cxxiv

Table of cases Suraj Forwarders v. Commissioner of Service Tax, Ahmedabad (2016) 42 S.T.R. 843 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370, 382 Suresh Chandra v. Himangshu Kumar Roy (1953) 316 ATR 319 (Calcutta). . . . . . . . . . . . . . . . . 854 Suresh Jaiswal v. CCE, Jaipur (2014) 35 STR 380 (Cestat Delhi). . . . . . . . . . . . . . . . . . . . . . . . . 791 Suresh Jaiswal v. Commissioner of Central Excise, Jaipur (2016) 42 STR 97 (Cestat, Delhi). . . 434 Suresh Kumar Bansal v. Union of India (2016) 43 STR 3 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . 478 Suri & Co. v. CCE (2006) 6 STJ 345 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 816 Surinder Kumar Mittal v. CCE, Chandigarh (2013) 31 STR 12; (2012) 36 STT 254 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 313, 487 Surya Air Products (P) Ltd v. Union of India (2013) 293 ELT 658; (2014) 47 GST 327; (2014) 48 taxmann.com 317 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . 758 Surya Alloy Industries Pvt. Ltd. v. Commissioner (2008) 227 ELT 617 (Tribunal). . . . . . . . . . . . 354 Surya Roshni Ltd. v. CCE, Rohtak (2012) 285 ELT 518 (Cestat, New Delhi) . . . . . . . . . . . . . . . 914 Surya Transformers v. CCE, Kanpur (2013) 30 STR 661 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . 482 Suryabala Autos (P) Ltd. v. Commissioner of Central Excise & Service Tax (2015) 40 STR 777 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 407 Suryalakshmi Cotton Mills Ltd. (2015) 39 STR 460 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . 499 Sushee Infra Private Limited v. Commissioner (2016) 44 STR 263 (Cestat Bangalore). . . . . . . . 409 Suvidha Engg. (India) Ltd. v. CCE, Delhi (2005) 179 ELT 323; (2004) taxmann.com 72 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700 Suvidhe Ltd. v. Union of India (1996) 82 ELT 177 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . 629, 631 Suzuki Motor Cycle (I) Pvt. Ltd. v. CCE, Gurgaon (2011) 267 ELT 216; (2011) 31 STT 100; (2011) 10 taxmann.com 183 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . 939 Swapan Electricals v. Union of India (2017) 5 GSTL 254 (Jharkhand). . . . . . . . . . . . . . . . . . . . . 525 Swaraj Mazda Ltd. v Commissioner of Excise, (1995) 77 ELT 505 (SC). . . . . . . . . . . . . . . . . . . 194 Swaraj Mazda Ltd. v. Union of India (2009) 235 ELT 788 (Bombay). . . . . . . . . . . . . . . . . . . . . . 640 Swarna Toll Way Pvt. Ltd. v. CC & CE (2011) 32 STT 162; (2011) 12 taxmann.com 48 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 570 Swastik Calender Factory v Union of India (2013) 39 STT 1002; (2013) 33 taxmann.com 293 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 783 Swastik Tin Works v. CCE (1986) 25 ELT 798; (1986) taxmann.com 117 (Cestat). . . . . . . 506, 671 Swatik Sanitarywares Ltd. v. Union of India (2012) 37 STT 508; 27 taxmann.com 12 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 655 Swiss ParenteralsPvt. Ltd. v. CCE & ST, Ahmedabad (2014) 308 ELT 81 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 523 Switch Gear Control Technics Pvt. Ltd. v. CCE (2009) 240 ELT 78; (2009) taxmann.com 335 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 967 Syed Rasheed v. CCE, CUS & ST, Hyderabad-II (2015) 37 STR 652 (Cestat, Bangalore) . . . . . 552 Symphony Comfort Systems Ltd. v. Union of India (2014) 301 ELT 215 (Gujarat). . . . . . . . . . . 779 Syndicate Bank v. Venkatesh Gururao Kurati AIR 2006 SC 3542. . . . . . . . . . . . . . . . . . . . . . . . . 248 Syndicate Des Producteurs Independents (SPI) v. Ministere de l’ Economie, Des Finances et de I’ Industrie (2013), 38 STT 172 (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 335 T Prabhakara Rao v. CCE, Hyderabad-III (2009) 238 ELT 791 (Cestat, Bangalore) . . . . . . . . . . 732 T Sargent & Lundy Limited v. Commissioner of Central Excise & Service Tax, Vadodara (2016) 43 STR 249 (Tribunal – Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . 457 T. Krishnamachari & Co v. Union of India (2015) 37 STR 679 (Madras). . . . . . . . . . . . . . . . . . . 350 T.A. Pai Management Institute v. CCE, Mangalore (2013) 29 STR 577; (2012) 37 STT 407; (2012) 25 taxmann.com 563 (Cestat, Bangalore) . . . . . . . . . . . . . . . . . . . . . . . . . 693

cxxv

Compendium of Judicial Pronouncements T.L. George v. CCE (Appeals), Ernakulam (2013) 40 STT 44; 34 taxmann.com 86 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 704 T.L. James v. Commissioner of Central Excise, Bangalore (2016) 44 STR 238 (Karnataka). . . . 242 Tablets India Ltd v. CCE, Chennai (2008) 227 ELT 110; (2008) taxmann.com 377 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 281 Taj Haberdashery Products (P.) Ltd. v. Union of India (2014) 50 taxmann.com 262; 48 GST 191; 303 ELT 428 (Gujarat). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 767 Talera Logistics (P) Ltd. v. CCE, Pune-III (2014)] 48 taxmann.com 233; 33 STR 514; 47 GST 276 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 389, 460 Tally (India) Pvt. Ltd. v. CST, Bangalore (2013) 30 STR 53; (2012) 37 STT 593; (2012) 27 taxmann.com 82 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 908 Tamil Nadu Generation & Distribution Corporation v. PR. CST, Chennai (2017) 50 STR (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 526 Tamil Nadu Housing Board v. CCE, Madras (1994) 74 ELT 9; (1994) taxmann.com 267 (SC) . 828 Tamil Nadu Kalyana Mandapam Owners’ Association v. Union of India and Others (2002) 253 ITR 250 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393 Tamil Nadu Machine Works v. CCE, Salem (2010) 18 STR 779; (2010) 25 STT 142 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 829 Tamil Nadu Newsprint & Papers Limited v. Appraiser (1988) 33 ELT 22 (Madras). . . . . . . . . . . 288 Tamilnadu Housing Board v. CCE (1994) 74 ELT 9; (1994) taxmann.com 267 (SC). . . . . . . . . . 561 Tanushree Logistics Pvt. Ltd. v. Union of India (2015) 38 STR 951; 60 taxmann.com 453 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 515 Tanya Automobiles (P) Ltd. v. Commissioner of Central Excise & Service Tax, Meerut-I (2016) 43 STR 155 (Cestat, Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 443 Tarak Nath Sen v. Union of India (1975) AIR 337 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . .839 Target Sourcing Service India Pvt. Ltd. v. CCE & ST, Delhi-II (2017) 52 STR 277 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 903, 904 Tarun Tyagi v. Central Bureau of Investigation (2017) 349 ELT 542 (SC). . . . . . . . . . . . . . . . . . 860 Tata Chemicals Ltd. v. CCE, Rajkot (2015) 54 taxmann.com 207; 50 GST 142 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 644 Tata Consultancy Services v. State of Andhra Pradesh (2004) 178 ELT 22; (2004) taxmann.com 101; (2004) 178 ELT 22 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Tata Consultancy Services v. Union of India (2016) 44 STR 33 (Karnataka). . . . . . . . . . . . . . . . 243 Tata Engg. and Locomotive Co. Ltd. v. Collector of Central Excise (1994) 72 ELT 882; (1994) taxmann.com 187 (Cegat, Calcutta) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 825 Tata Hitachi Construction Machinery Company Limited v. State of Jharkhand W.P. (T) Nos. 392-393/2013 (Jharkhand) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 599 Tata Iron & Steel Co. Ltd. v. State of Bihar, AIR 1991 Patna 75, 81. . . . . . . . . . . . . . . . . . . . . . . . . 1 Tata Iron and Steel Co. Ltd. v. Union of India (1988) 35 ELT 605(SC). . . . . . . . . . . . . . . . . . . . . 567 Tata Motors Ltd. v. CCE Pune-I (2015) 58 taxmann.com 29; 51 GST 426; 37 STR 741 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 932 Tata Motors Ltd. v. CCE, Pune-I (2014) 307 ELT 761 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . 629 Tata Motors Ltd. v. Pharmaceutical Products of India Ltd. 2008 AIR SC 2805 . . . . . . . . . . . . . . 912 Tata Motors Ltd. v. Union of India (2013) 293 ELT 321 (Jharkhand). . . . . . . . . . . . . . . . . . . . . . 598 Tata Power Company Ltd. v. CCE, Mumbai-I (2017) 52 STR 401 (Cestat, Mumbai). . . . . . . . . 634 Tata Quality Management Services v. CCE, Pune-III (2016) 46 S.T.R. 878 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371 Tata Sky Ltd. v. State of M.P. (2013) 30 STR 337; (2013) 39 STT 765; (2013) 33 taxmann.com 357 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303, 322, 440 cxxvi

Table of cases Tata Sky Ltd. v. State of Tamil Nadu (2013) 39 STT 163; (2013) 31 taxmann. com 128 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 322 Tata Steel Ltd. (Growth Shop) v. CCE & ST, Jamshedpur (2014) 35 STR 374 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324 Tata Steel Ltd. v. CCE & ST, Jamshedpur (2013) 29 STR 541 (Cestat, Kolkata). . . . . . . . . . . . . 817 Tata Steel Ltd. v. CST, Mumbai-I (2013) 30 STR 180; (2013) 42 GST 520; (2013) 37 taxmann.com 87 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 569 Tata Teleservices Maharashtra Ltd. v. Ministry of Finance, Department of Revenue (2014) 307 ELT 90; 43 taxmann.com 410 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . 601 Tatyasaheh Kore Warana SSK Ltd. v. CCE, Kolhapur (2015) 38 STR 575 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 951 TCP Ltd. v. CCE, Madurai (2006) 1 STR 134; (2006) 3 STT 17 (Cestat, Chennai). . . . . . . . . . . 821 TCS E-Serve Ltd. v. CST, Mumbai-II (2014) 36 STR 132 (Cestat, Mumbai). . . . . . . . . . . . 513, 898 TCS E-Serve Ltd. v. Union of India (2015) 321 ELT 564 (Bombay). . . . . . . . . . . . . . . . . . . . . . . 637 Team Global Logistics Pvt. Ltd. v. CCE, Chennai-II (2014) 35 STR 847; (2015) 55 taxmann.com 299 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 423 Tech Mahindra Ltd. v. CCE (2016) TIOL 709 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . 382 Tech Mahindra Ltd. v. CCE, Pune-III (2015) 38 STR 1200 (Cestat, Mumbai). . . . . . . . . . . . . . . 908 Tej Control System (P.) Ltd. v. CCE, Thane (2013) 39 STT 543; (2012) 27 taxmann.com 20 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 461 Tejus Proprietary Concern of Tejus Rohitkumar Kapadia v. Union of India 2012 (275) ELT 175 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 784 Telecommunications Consultants India Ltd. Re: (2012) 28 STR 650; (2013) 42 GST 211; (2013) 33 taxmann.com 31 (Commissioner Appeals) . . . . . . . . . . . . . . . . . . . . . . . . 372 Telera Logistics Pvt. Ltd. CCE, Pune-III (2015) 49 GST 118; (2014) 52 taxmann.com 344 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 575 Telestar Travels (P.) Ltd. v. Special Director of Enforcement (2013) 289 ELT 3 (SC) . . . . . . . . . 542 Tempest Advertising (P.) Ltd. v. CCE & Customs (2007) 5 STR 312; (2007) 9 STT 168 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 320, 415 Test Enterprise v. CCE, Salem (2010) 18 STR 172; (2010) 24 STT 377; (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 833 Tetra Pack India Pvt. Ltd v. CCE, Pune-III (2015) 39 STR 995 (Cestat, Mumbai). . . . . . . . 370, 378 Texonic Instruments v. Union of India (2013) 288 ELT 510; (2013) 39 STT 147; (2013) 30 taxmann.com 419 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 596 Textech International (P) Ltd. v. CST, Chennai (2011) 21 STR 289; (2011) 33 STT 233; (2011) 14 taxmann.com 32 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 617 Textoplast Industries v. Additional Commissioner (2011) 272 ELT 513 (Bombay) . . . . . . . . . . . 840 Textron India Pvt. Ltd. v. Commissioner of Service Tax, Bangalore (2015) 39 STR 468 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 907 Thai Airways International Public Co Ltd. v. Commissioner of Central Excise (Adjn), Delhi (2015) 49 GST 342; 53 taxmann.com 115 (Cestat, New Delhi-TM). . . . . . . . . .909 Thakker Shipping P Ltd. v. CC (General) (2012) 285 ELT 321; (2012) 37 STT 664; (2012) 27 taxmann.com 217 (SC)].. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 695 Thameema Trading Corporation v. Commissioner of Customs (SeaportImport), Chennai (2012) 276 ELT 175; (2013) 41 STT 172; (2013) 31 taxmann.com 289 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 733 The Ashok v. CCE, Delhi-I (2014) 34 STR 158 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . . . . 738 The Bank of Rajasthan Ltd. v. CCE, Jaipur (2010) 29 STT 124 (Cestat, New Delhi). . . . . . . . . . 453 The Grand Ashoka v. CST (2009) 19 STT 435; (2009) 15 STR 344 (Cestat, Bangalore). . . . . . . 430 cxxvii

Compendium of Judicial Pronouncements The Modern Co-op. Bank Ltd. v. CCE & C, Nasik (2010) 19 STR 697; (2010) 25 STT 412 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 826 The Secretary & Curator, Victoria Memorial Hall v. Howrah Ganatantrik Nagrik Samity & Ors., (2010) AIR 1285 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267 Thejus Badri & Jatin Badri Co. v. CCE, Salem (2007) 7 STR 269; (2007) 9 STT 520 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 363 Theodesh Consultants v. CCE, Vadodara-I (2012) 36 STT 374; (2012) 23 taxmann.com 388 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450 Theodolos Pavlou T/A The Fisherman v. CCE (2014) 43 GST 159; 41 taxmann.com 63 (UKV, Duties Tribunals) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 560 Thermal Contractors Ltd. v. Director, Rajya Vidyut Utpadan Nigam Ltd. (2006) 3 STT 329 (Allahabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 319 Thermax Instrumentation Ltd. v. CCE, Pune-I (2016) 42 STR 19 (CESTAT, Mumbai). . . . 325, 429 Thermax Ltd v. CCE, Pune-I (2015) 317 ELT 100 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . 236 Thermax Ltd. v. CCE, Pune-I (2007) 8 S.T.R. 487; (2008) 12 STT 89 (Cestat, Mumbai) . . . . . . 436 Thirumurugan Enterprises v. Customs, Excise & Service Tax Appellate Tribunal (2015) 59 taxmann.com 312 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 724 Thomson Reuters India P. Ltd. v. CST, Mumbai-I (2014) 33 STR 83 (Cestat, Mumbai) . . . . . . . 897 Thomson Reuters India P. Ltd. v. CST, Mumbai-I (2015) 38 STR 1014 (Cestat, Mumbai). . . . . 898 Thyssenkrupp Electrical Steel India (P) Ltd. v. CCE&C, Nasik (2011) 273 ELT 132 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 963 Tien Yuan India (P.) Ltd. v. Union of India (2016) 55 GST 499/69 taxmann.com 38 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 645 Tien Yuan India Pvt. Ltd. v. CCE (2013) 40 STT 226; (2013) 32 taxmann.com 37; (2014) 299 ELT 428 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 956 Tien Yuan India Pvt. Ltd. v. Union of India (2016) TIOL 433 (Mumbai) . . . . . . . . . . . . . . . . . . . 647 Tilrode Chem (P) Ltd v. CCE, Bangalore-II (2014) 44 GST 725; 44 taxmann. com 17 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 832 Tirath Ram Ahuja (P.) Ltd. v. Commissioner (Adjudication) of Service Tax (2016) 70 taxmann.com 305; (2016) 44 STR 676 (- Cestat, New Delhi). . . . . . . . . . . . . . . . . . 408 Tirthnkar Ghosh v Superintendent(SIV) of ST, Kolkata-II (2017) 3 GSTL 26 (Calcutta). . . . . . . 863 Tiruchengode Lorry Vrimaiyalargal Sangam Re: (2016) 41 STR 343 (Settlement Commission - Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396 Tiruchitrambalam Projects Ltd. v. CESTAT, Chennai (2016) 43 STR 531 (Madras) . . . . . . . . . . 253 TISCO Ltd. v. State of Jharkhand (2005) 4 SCC 272. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 470 TISCO v. CCE, Chandigarh (2011) 23 STR 549; (2012) 21 taxmann.com 416 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 716 TISCO v. State of Jharkhand (2005) 4 SCC 272 (SCC paras 42 to 45). . . . . . . . . . . . . . . . . . . . . 297 Titaghur Paper Mills Co. Ltd. v. Union of India (1981) 8 ELT 27, (1980) taxmann.com 138 (Calcutta) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 694 TNS India Pvt. Ltd. v. CCE, Bangalore (2009) 14 STR 239; (2009) 18 STT 225 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 538 TNT India Pvt. Ltd. v. CST, Bangalore (2007) 8 STJ 346 (Cestat, Bangalore). . . . . . . . . . . . . . . 715 Tollin Rubbers (P) Ltd. v. CCE, Cochin (2007) 6 STR 71; (2007) 211 ELT 246; (2007) taxmann.com 1415 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 640 Top Security Ltd v. CCE & ST (2015) 39 STR 964 (Bombay) . . . . . . . . . . . . . . . . . . . . . . . . . . . 769 Tops Security Ltd v. CCE & ST, Ludhiana (2015) 39 STR 986 (P & H). . . . . . . . . . . . . . . . . . . . 769 Torrent Pharmaceuticals Ltd. v. CST, Ahmedabad (2015) 39 STR 97 (Cestat). . . . . . . . . . . . . . . 771

cxxviii

Table of cases Tower Vision India Pvt. Ltd. v. Commissioner of Central Excise (Adj.), Delhi (2016) 42 STR 249 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242 Town & County Factors Ltd. v. CCE (2013) 39 STT 713; (2013) 33 taxmann. com 456 (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15, 439 Toyota Construction Pvt. Ltd. v. CCE, C& ST, Daman (2016) 45 STR 470 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 406 Toyota Construction Pvt. Ltd. v. Commissioner (2016) 45 STR 470 (CESTAT Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 408 Toyota Constructions Pvt. Ltd. v. CCE, Daman (2014) 36 STR 199 (Cestat, Ahmedabad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 818 Toyota Kirloskar Motor (R) Ltd. v. CCE (2009) 21 STT 378; (2008) 12 STR 498 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 562 Tractors & Farm Equipment Ltd. v. CCE (A), Bangalore-I (2012) 276 ELT 530 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 723 Trade Vision India (P) Ltd v. CST, Bangalore (2013) 40 STT 155; (2013) 34 taxmann.com 192 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 374, 627 Transformers & Electricals, Kerala v. CCE (2009) 14 STR 737; (2009) 22 STT 96 (Kerala) . . . 430 Travel Inn India Pvt. Ltd. v. CST, Delhi (2016) 41 STR 236 (Cestat, New Delhi). . . . . . . . . . . . 821 Travelite (India) v. Union of India (2014) 35 STR 653; 48 taxmann.com 227; 28 GSTR 520; 46 GST 708 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 668 TRF Ltd. v. CCE & ST, Jamshedpur (2013) 293 ELT 172; (2013) 40 STT 410; (2013) 35 taxmann.com 77 (Jharkhand) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 269, 510 TRF Ltd. v. CCE & ST, Jamshedpur (2017) 48 STR 379 (Jharkhand) . . . . . . . . . . . . . . . . . . . . . 521 Tribeni Metalloys Pvt. Ltd. v. CCE & ST, Guwahati (2016) 338 ELT 363 (Gauhati). . . . . . . . . . 712 Trident Ltd. v. CCE, Chandigarh (2012) 35 STT 99; 19 taxmann.com 184 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 963 Trinity Global Enterprises Ltd. v. Raj Hiremath (2014) 300 ELT 381 (Delhi). . . . . . . . . . . . . . . . 862 Triveni Chemicals Ltd. v. Union of India (2007) 7 STT 152; (2007) 8 STJ 279 (SC). . . . . . . . . . 624 True Educational Institute (P.) Ltd. v. CCE, Nagpur (2015) 55 taxmann.com 405; (2014) 35 STR 607 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 420 TTK Textiles Ltd. v. CCE, Madurai (2015) 315 ELT 511 (Madras). . . . . . . . . . . . . . . . . . . . . . . . 629 Turkish Airlines v. CST, Delhi (2013) 30 STR 367 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . 438 Turret Industrial Security Pvt. Ltd. v. CCE (2008) 18 VST 348; (2009) 9 STR 564; (2008) 14 STT 206 (Cestat, Kolkata) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 385 TVC Sky Shop Ltd. v. Union of India (2013) 290 ELT 220 (Bombay). . . . . . . . . . . . . . . . . . . . . 783 TVL Mayajal Entertainment Ltd v. CST, Chennai (2013) 31 STR 540; (2012) 37 STT 672; (2012) 27 taxmann.com 157 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 758 TVL. P.K. Japee & Co. v. Assistant Commissioner (CT), Chennai (2016) 43 STR 360 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275 TVS Electronics Ltd. v. Asstt. CCE, Chennai (2017) 348 ELT 630 (Madras). . . . . . . . . . . . . . . . 635 TVS Finance and Service Limited v. Cestat, Chennai (2014) 35 S.T.R. 725 (Madras). . . . . . . . . 370 TVS Finance and Services Ltd. v. CCE, Chennai-II (2014) 34 S.T.R. 748 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 369 TVS Motor Company Ltd. v. CCE, Chennai-III (2014) 51 taxmann.com 441; 48 GST 801; 303 ELT 520 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 619 U.G. Sugar & Industries Ltd. v. CCE (2012) 276 ELT (A61) (Allahabad) . . . . . . . . . . . . . . . . . . 538 U.P. State v. MANU/SC/0273/1966. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 U.P.S.R.T.C. v. Jagdish Prasad Gupta (2009) AIR 2328 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267 Udaan v. CCE, (2007) 5 STR 127; (2006) 4 STT 247 (Cestat- Mumbai) . . . . . . . . . . . . . . . . . . . 459 cxxix

Compendium of Judicial Pronouncements Ugam Chand Bhandari v. CCE (2004) 167 ELT 491; (2004) taxmann.com 823 (SC) . . . . . . . . . 562 Ujagar Prints v. Union of India (1989) 179 ITR 317. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 347 Ultra Tech Cement Ltd. v. CCE & ST, Rohtak (2015) 37 STR 384; 51 taxmann.com 321 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 544 Ultra Tech Cement Ltd. v. CCE, Raipur (2016) 332 ELT 356 (Cestat, New Delhi) . . . . . . . . . . . 583 Ultratech Cement Ltd. v. CCE, Nagpur (2011) 22 STR 289 (Cestat, Mumbai). . . . . . . . . . . . . . . 972 Uma Nath Pandey v. State of UP (2009) 237 ELT 241 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263 Uma Textiles Processors v. Union of India (2013) 290 ELT 214 (Gujarat). . . . . . . . . . . . . . . . . . 757 Umasons Auto Compo Pvt Ltd v. CCE, Aurangabad (2014) TIOL 126 (Cestat, Mumbai). . . . . . 451 Umasons Auto Components (P.) Ltd. v. CCE & C (2014) 43 GST 672; (2014) 42 taxmann.com 347 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 498 Union Carbide India Ltd. v. CCE (1996) 86 ELT 613 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . 967 Union of India & Ors. v. M/s. Wood Papers Ltd. & Ors. (1991) JT (1) 151 at 155. . . . . . . . . . . . 296 Union of India and Another v. Shreeji Colour Chem Industries (2008) 9 SCC 515; (2008) 230 ELT 199; (2008) taxmann.com 1586 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . 643 Union of India and Others v. Wood Papers Ltd and Another (1990) 47 ELT 500 (SC). . . . . . . . . 314 Union of India v. Aakar Advertising (2008) 11 STR 5; (2008) 15 STT 256; (2008) 13 STJ 301 (Rajasthan) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 827 Union of India v. AK Spintex Ltd. (2009) 234 ELT 41 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . 653 Union of India v. Anil Chanana (2008) 4 SCC 175; 222 ELT 481 (SC). . . . . . . . . . . . . . . . . . . . . 869 Union of India v. Arviva Industries (I) Ltd. (2007) 209 ELT 5; (2008) 12 STT 28 (SC). . . . . . . . 280 Union of India v. Asahi India Safety Glass Ltd. (2015) 51 GST 497; 58 taxmann.com 237; 320 ELT 179 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 953 Union of India v. Bharat Aluminum Co. Ltd. (2011) 263 ELT 48 (Chhattisgarh). . . . . . . . . 468, 962 Union of India v. C.L. Jain Woollen Mills Pvt. Ltd. (2015) 320 ELT 412 (Delhi). . . . . . . . . . . . . 708 Union of India v. Dhanwanti Devi (1996) 6 SCC 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 749 Union of India v. Dr. Kanaga Sabpathy Sundaram Pillai, Founder, MY Integrating Society India Net NGGO (2017) TIOL 01 HC; (2017) 9 TMI 389 (Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 987 Union of India v. Dr. Kanaga Sabpathy Sundaram Pillai, Founder, My Integrating Society India Net NGGO (2017) TIOL 01 HC; (2017) 9 TMI 389 (Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 991 Union of India v. DSCL Sugar Ltd. (2015) 322 ELT 769 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . 960 Union of India v. Ex. Constable Amirk Singh (1991) AIR 564 (SC). . . . . . . . . . . . . . . . . . . . . . . 887 Union of India v. G.M. Kokil (1984) Supp. SCC 196 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 912 Union of India v. Greaves Ltd. 2002 (139) ELT 34 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 868 Union of India v. Hamdard (Waqf) Laboratories (2017) 51 STR 214 (SC). . . . . . . . . . . . . . . . . . 646 Union of India v. Hanil Era Textiles Ltd. (2017) 349 ELT 384 (SC). . . . . . . . . . . . . . . . . . . . . . . 261 Union of India v. Hindustan Zinc Ltd. (2013) 39 STT 236; 294 ELT 378; 31 taxmann.com 376 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 951 Union of India v. Hindustan Zinc Ltd. (2015) 49 GST 437; 53 taxmann.com 209; (2014) 305 ELT 123 (Rajasthan). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 936 Union of India v. Ind Swift Laboratories Ltd. (2011) 265 ELT 3 (SC); (2011) 25 STR 184 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 976, 980 Union of India v. Intercontinental Consultants & Technocrats (P.) Ltd (2014) 49 taxmann.com 520; (2014) 47 GST 771 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379 Union of India v. Jain Irrigation Systems Ltd. (2015) 322 ELT 662 (Bombay). . . . . . . . . . . . . . . 760 Union of India v. Kamakhya Cosmetics & Pharmaceutical Pvt. Ltd. (2015) 323 ELT 33 (Gauhati). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 983 cxxx

Table of cases Union of India v. Kamlakshi Finance Corporation Ltd. (1992) taxmann.com 16 (SC). . . . . . . . . 237 Union of India v. Lampo Computers Pvt. Ltd. (2014) 43 GST 703; 42 taxmann.com 292 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251 Union of India v. M.L. Capoor AIR 1974 SC 87. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228 Union of India v. Madras Steel Re-rollers Association (2013) 38 STT 346 (SC) . . . . . . . . . . . . . 540 Union of India v. Martin Lottery Agencies Ltd. (2009) 14 STR 593 (SC). . . . . . . . . . . . . . . . . . . 301 Union of India v. Nelco Ltd. (2002) 144 ELT A 104 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 657 Union of India v. P. K. Roy AIR 1968 SC 850 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249 Union of India v. P.K. Sharma (2017) 354 ELT 181 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260 Union of India v. Param Industries Ltd. (2017) 51 STR 233 (SC). . . . . . . . . . . . . . . . . . . . . . . . . 304 Union of India v. Paras Laminates Pvt. Ltd. (1990) 49 ELT 322; (1991) taxmann.com 31 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 750 Union of India v. Prashanthi (2016) 43 STR 350; 56 GST 352; 70 taxmann. com 346 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 604 Union of India v. Prayagraj Dyeing & Printing Mills (P.) Ltd. (2014) 49 taxmann.com 156; 47 GST 689; 319 ELT 681 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 739 Union of India v. Punjstar Insulation Fibres Co. (2014) 299 ELT 449; (2014) 33 STR 228 (Chhattisgarh) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229 Union of India v. Raj Wines (2015) 49 GST 638; 53 taxmann.com 445 (Chhattisgarh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 377 Union of India v. Rajasthan Spinning & Weaving Mills (2009) 238 ELT 3 (SC) ; (2009) taxmann.com 238 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 818, 829, 831, 832 Union of India v. Shyamsunder, (1994) 74 ELT 197 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 881 Union of India v. Slovak India Trading Co. Pvt. Ltd. (2006) 201 ELT 559; 5 STT 332; (2008) 10 STR 101 (Karnataka) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 955 Union of India v. Solar Pesticides Pvt. Ltd. (2000) 116 ELT 401; (2000) taxmann.com 861 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 623 Union of India v. Steel Authority of India Ltd. (2013) 297 ELT 166 (Chhattisgarh). . . . . . . . . . . 915 Union of India v. Steel Authority of India Ltd. (2013) 40 STT 342; (2013) 35 taxmann.com 13 (Chhattisgarh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 322 Union of India v. Sterlilte Industries (I) Ltd. (2017) 354 ELT 87 (Bombay). . . . . . . . . . . . . . . . . 934 Union of India v. Suvidha Ltd. (1997) 94 ELT A159 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 634 Union of India v. Tata Engineering and Locomotive Company Ltd. (2013) 294 ELT 206 (Jharkhand). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 656 Union of India v. Travelite (India) (2015) taxmann.com 238 (SC). . . . . . . . . . . . . . . . . . . . . . . . . 669 Union of India v. UP Twiga Fiber Glass Ltd. (2009) 243 ELT A 27 (SC) . . . . . . . . . . . . . . . . . . . 642 Union of India v. Vivek Soni (2014) 47 GST 1; 48 taxmann.com 71 (SC). . . . . . . . . . . . . . . . . . 739 Union of India v. West Coast Paper Mills Ltd. (2004) 164 ELT 375 (SC). . . . . . . . . . . . . . . . . . . 594 Union of India v. Wood Papers Ltd. (1990) 4 SCC 256. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246, 289 Union of India v. Wood Papers Ltd. (1990) 47 ELT 500 (SC). . . . . . . . . . . . . . . . . . . . . . . . 246, 288 Union Quality Plastic Ltd. v. CCE & ST, Vapi (2013) 294 ELT 222 (Cestat, Ahmedabad-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 510 Unique Security & Consultants v. CCE, Bhopal (2006) 4 STJ 671 (Cestat, Chennai) . . . . . . . . . 448 Unit Traders v. CC, Tuticorin (2013) 40 STT 566 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 United Communications, Udupi v. CCE (2012) 34 STT 285; (2011) 16 taxmann.com 360 (Karnataka). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 834 United Phosphorus Ltd. v. CCE, Surat-II (2013) 30 STR 509 (Cestat, Ahmedabad) . . . . . . . . . . 948 United Shippers Ltd v. CCE, Thane-II, (2015) 37 STR 1043;

cxxxi

Compendium of Judicial Pronouncements United Telecom Ltd. v. CCE, Hyderabad (2011) 30 STT 305; (2011) 9 taxmann.com 19; (2011) 21 STR 234 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 509 Universal Cables Ltd, Satna v. Union of India and Others (1997) 1 ELT J92 (Madhya Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 560 Universal Chemicals & Industries Pvt. Ltd. v. CCE, Vadodra-II (2016) 334 ELT 119 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 583 Universal Communication v. Commissioner of Central Excise, Customs & ST, Nagpur (2016) 45 STR 80 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 432 Universal Generic Pvt. Ltd. v. Union of India (1993) 68 ELT 27; (1993) taxmann.com 30 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 537 Universal Services India Pvt. Ltd. Re: (2016) 42 STR 585 (AAR). . . . . . . . . . . . . . . . . . . . . . . . 335 Universal Specially Chemicals Pvt Ltd. v. CCE, Raigad (2015) 315 ELT 106 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 629 Uniworth Textile Ltd. v. CCE & Customs, Nagpur (2011) 270 ELT 661 (Mumbai). . . . . . . . . . . 733 Uniworth Textile Ltd. v. CCE, Raipur (2013) 39 STT 58; (2013) 31 taxmann. com 67; (2013) 288 ELT 161 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 569 Uniworth Textiles Ltd. v. CCE, Nagpur (2009) 244 ELT 401 (Cestat, New Delhi . . . . . . . . . . . . 523 UOP India Pvt. Ltd. v. CCE & ST, Rohtak (2015) 38 STR 514 (Cestat, New Delhi). . . . . . 898, 899 UTI Asset Management Company Ltd. v. CST, Mumbai-I, (2016) 45 S.T.R. 540 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371 Utkal Lumbers Pvt. Ltd. v. Union of India (2017) 345 ELT 101 (Gujarat) . . . . . . . . . . . . . . . . . . 638 Utkarsh Corporate Services v. CCE&ST (2014) 34 STR 35 (Gujarat) . . . . . . . . . . . . . . . . . . . . . 770 Uttam Chand v. ITO (1982) 2 SCC 543; (1982) 133 ITR 909 (SC). . . . . . . . . . . . . . . . . . . . . . . . 861 Uttam Industries v. CCE, Haryana (2011) 265 ELT 14 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . 292, 468 V Xavier Analan v. Cestat, Chennai (2016) 53 GST 140 (Madras). . . . . . . . . . . . . . . . . . . . . . . . 711 V. A. Ramesh v. Assistant Commissioner of Customs (2016) 57 GST 9; 71 taxmann.com 292 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 605 V. Mohan v. CCE, Trichy (2010) 20 STR 686 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . 565 V. Ravi v. Commercial Tax Officer, Vellore (2017) 354 ELT 305 (Madras) . . . . . . . . . . . . . . . . . 429 V. Xavier Amalan v. Cestat, Chennai (2015) 58 taxmann.com 280; 38 STR 31 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 743 V.K. Palappa Nadar Firm v. Cestat, Chennai (2015) 53 taxmann.com 481; 49 GST 570; 318 ELT 226 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 743 V.V.S. Sugars v. Government of Andhra Pradesh & Ors. (1999) 4 SCC 192. . . . . . . . . . . . . . . . . 182 V.V.V.R. Sathyam v. The Superintendent (STU) (2013) 29 STR 214; (2012) 276 ELT 318 (Madras). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 877 Vadehra Builders Pvt. Ltd. v. CST, New Delhi (2015) 39 STR 88 (Cestat, New Delhi). . . . 350, 484 Vaibhav Singhal v. CC, New Delhi (2014) 307 ELT 913 (Cestat, New Delhi). . . . . . . . . . . . . . . 251 Vaishali Developers & Builders Versus Commissioner of CE, Bhopal (2017) 47 STR 300 (Tribunal, Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 392 Vaishali Metals Pvt. Ltd. v. CCE, Jaipur-I (2013) 31 STR 246 (Cestat, New Delhi). . . . . . . . . . . 908 Vaman Narain Ghiya v. State of Rajasthan (2009) 234 ELT 3 (SC). . . . . . . . . . . . . . . . . . . . . . . . 862 Vandana Bidyut Chaterjee v. Union of India (2017) 48 STR 371 (Bombay). . . . . . . . . . . . . . . . . 606 Vandana Global Ltd. v. CCE, Raipur (2010) 253 ELT 440 (Cestat, New Delhi- LB). . . . . . . . . . 981 Vandana Global v. CCE, Raipur (2012) 253 ELT 440; (2010) 26 STT 379 (Cestat, New Delhi-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 942 Vandana Travels & Tours v. CCE & ST (Appeals) (2015) 37 STR 417 (Allahabad) . . . . . . 546, 574 Varad Fertilisers Pvt. Ltd. v. Commissioner of Central Excise, Customs & ST, Aurangabad (2016) 44 STR 660 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414 cxxxii

Table of cases Varalakshmi Exports v. Union of India (2010) 259 ELT 344 (Karnataka). . . . . . . . . . . . . . . 507, 554 Varghese Thomas v. CCE (Appeals), Service Tax Customs and Central Excise (2015) 50 GST 467/55 taxmann.com 141 (Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 697 Varun Shipping Co Ltd. v. CST, Mumbai (2013) TIOL 1550 (Cestat, Mumbai). . . . . . . . . . . . . . 454 Vedanta Aluminium Ltd. v. Cus. & C. Ex. Settlement Commission (2016) 331 ELT 408 (Calcutta). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 832 Velans HP Lube Solution v. CCE, Salem (2010) 18 STR 782; (2010) 25 STT 146 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 829 Venkatesh Merchantiles Pvt. Ltd. v. CCE & S.T., Bhopal (2015) 37 S.T.R. 606 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370, 378 Ventrapathi Financial Services v. Superintendent of Central Excise (2015) 39 STR 956 (AP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 552 Venus Electronics & Control Pvt. Ltd. v. C.C., Kandla (2006) 198 ELT 547 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 754 Venus International v. CCE, Mumbai-I (2015) 321 ELT 539 (Cestat, Mumbai). . . . . . . . . . . . . . 719 Venus Investments v. CCE, Vadodara (2013) 39 STT 698; 29 STR 72; (2013) 31 taxmann.com 161 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 942 Venus Rubbers v. Ad. CCE, Coimbatore (2014) 47 GST 521; 49 taxmann.com 77 (Madras) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 784 Verchaska Infotech Pvt. Ltd. v. Union of India (2015) 39 STR 575 (Bombay). . . . . . . . . . . . . . . 602 Verizon Communication India (P) Ltd. v. Assistant Commissioner, Service Tax, Delhi-III (2017) 85 taxmann.com 332 (Delhi. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 901 VG Steel Industry v. CCE (2011) 271 ELT 508; (2012) 37 STT 525; (2012) 26 taxmann.com 340 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 955 Viacom Electronics v. CCE (2007) 5 STR 377; (2007) 7 STT 87 (Cestat, Mumbai) . . . . . . . . . . 506 Vidarbha Cricket Association v. CCE, Nagpur (2015) 38 STR 99 (Cestat, Mumbai). . . . . . . . . . 820 Videocon Industries Ltd. v. CCE (import) (2009) 248 ELT 334 (Cestat, Mumbai). . . . . . . . . . . . 869 Videocon Industries Ltd. v. CCE, Aurangabad (2014) 36 STR 369 (Cestat, Mumbai). . . . . . . . . 422 Videocon International Ltd. v. CCE (2004) 167 ELT 33; (2004) taxmann.com 1397 (SC). . . . . . 279 Vidya Wati v. State (1988) 37 ELT 341 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 837 Vidyadhar Tiwari v. CCE, Lucknow (2013) 40 STT 231; 31 taxmann.com 199 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 759 Vijay Enterprises v. CCE, Panchkula (2016) 336 ELT 281 (Punjab & Haryana). . . . . . . . . . . . . .729 Vijay Mallya v. Enforcement Directorate, MOF (2016) 332 ELT 28 (SC) . . . . . . . . . . . . . . . . . . 857 Vijay Prakash D. Mehta v. Collector of Customs (1989) 39 ELT 178 (SC). . . . . . . . . . . . . . . . . . 231 Vijay Sanghi & Company v. Commissioner of Trade & Taxes (2017) 63 GST 421; 85 taxmann.com 184 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 670 Vijay Sharma & Co v. CCE, Chandigarh (2010) 20 STR 309; (2010) 29 STT 1 (Cestat, New Delhi-LB). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450, 452 Vijay Travels v. CST Ahmedabad, (2010) 19 STR 671; (2011) 33 STT 484; (2011) 15 taxmann.com 214 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 348 Vijaya Venkata Durga Oil Traders v. CTO (2015) 49 GST 83; (2014) 52 taxmann.com 2 (Andhra Pradesh). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 976 Vijender Kumar Anjan v. Appellate Authority (2013) 297 ELT 44 (P&H) . . . . . . . . . . . . . . . . . . 736 Vikas Hire Purchase Co Ltd. v. CCE & ST, Cochin (2017) 48 STR 4 (Kerala). . . . . . . . . . . . . . . 606 Vikash Jain v. Assistant CCE & ST, Durgapur-IV (2017) 51 STR 85 (Calcutta). . . . . . . . . . . . . . 549 Vikram Hospital Pvt. Ltd. v. CCE, CUS & ST, Indore (2015) 39 STR 827 (Cestat, Bangalore) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 745 Vindhyachal Air Products Pvt. Ltd. v. CCE, Bhopal (2012) 25 STR 297 (Cestat, Delhi). . . . . . . 626 cxxxiii

Compendium of Judicial Pronouncements Vinod Kumar Agarwal v. Union of India (2008) 223 ELT 19 (Bombay-DB). . . . . . . . . . . . . . . . 869 Vinod Kumar Gupta v. CCE (2013) 287 ELT 54 (Punjab & Haryana) . . . . . . . . . . . . . . . . . . . . . 839 Vinod Kumar Jain v Union of India (2017) 51 STR 378 (M.P.). . . . . . . . . . . . . . . . . . . . . . . . . . . 554 Vinod Kumar Sahadev v. Union of India (2014) 49 taxmann.com 380; 304 ELT 335 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 541 Vinyl Chemicals India Ltd. v. State of Maharashtra (2015) 59 taxmann.com 217 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 708 Vinyl Chemicals v. Commissioner of Central Excise, Raigad (2017) 5 GSTL 388 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 383 Vippy Industries Ltd. v. CCE & ST, Indore (2013) 32 STR 213 (Cestat, New Delhi). . . . . . . . . . 656 Vippy Industries Ltd. v. CCE, Indore (2013) 30 STR 238; (2013) 42 GST 525; (2013) 37 taxmann.com 84 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 656 Vippy Industries Ltd. v. Commissioner of Central Excise, Indore (2016) 41 STR 669 (Cestat, New Delhi) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254 Vipul Motors Pvt. Ltd. v. CCE (2008) 9 STR 220; (2008) 16 STT 84 (Cestat, New Delhi). . . . . 828 Viraj Travel Agency v. CST (2013) 34 taxmann.com 81; 42 GST 379 (Cestat, Ahmedabad). . . . 388 Viral Builders v. Union of India (2016) 42 STR 980 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . 408 Virsa Singh v. Union of India (2014) 300 ELT 8 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 738 Visa Steel Ltd. v. CCE, C & ST, Bhubaneswar-I (2013) 298 ELT 323; 44 taxmann.com 46 (Orissa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 269 Vishal Pipes Ltd. v. CCE, Noida (2012) 36 STT 326; 23 taxmann.com 247 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 940 Vishnu Dev Sharma v. State of Uttar Pradesh & Ors. (2008) 3 SCC 172 . . . . . . . . . . . . . . . . . . . 267 Vishnu M. Harlalka v. Union of India (2013) 40 STT 347; 35 taxmann.com 221 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 643 Vishnu Steels v. Union of India (2014) 299 ELT 292; (2013) 40 STT 408; 35 taxmann.com 75 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 541 Vishnu Traders v. State of Haryana (1995) Supp. SCC 461 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . 240 Vishwa Electronics (I) Ltd v. CCE, Aurangabad (2013) 294 ELT 286 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 766 Vistar Construction P. Ltd. v. UOI (2013) 31 STR 129 (Delhi). . . . . . . . . . . . . . . . . . . . . . . 124, 326 Vitthalbhai Naranbhai Patel v. Commissioner of Sales Tax M P, Nagpur AIR 1967 SC 344. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 761 Vivekanand Jha & Co v. CCE, Nagpur (2013) 40 STT 93; (2013) 34 taxmann. com 104 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 705 Vivilon Textiles Industries Ltd. v. Commissioner of CE, Raigad (2017) 49 STR 149 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 VMI Industries v. CCE, Jammu (2014) 300 ELT 286 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . 295 VNK Menon & Co. v. CESTAT (2015) 59 taxmann.com 402 (Madras). . . . . . . . . . . . . . . . . . . . 577 Vodafone Cellular Ltd. v. CCE, Pune-III (2014) 34 STR 890 (Cestat, Mumbai). . . . . . . . . . . . . . 897 Vodafone Cellular Ltd. v. Commissioner of Central Excise, Pune (2016) 69 taxmann.com 112; (2016) 42 STR 1048; (2016) 55 GST 610 (Cestat, Mumbai) . . . . . . . . . . . 431 Vodafone Essar Cellular Ltd. v. CCE & ST, Pune-III (2013) 40 STT 91; (2013) 34 taxmann.com 102 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 716 Vodafone Essar Cellular Ltd. v. CCE, Pune-III (2013) 31 S.T.R. 738 (Cestat, Mumbai) . . . . . . . 897 Vodafone Essar Ltd. v. Commissioner of Service Tax, Mumbai (2015) 63 taxmann.com 295; (2016) 54 GST 579 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 407 Vodafone Mobile Services Ltd. v. CCE, Pune-III (2017) 2 GSTL 472 (Bombay). . . . . . . . . . . . . 607

cxxxiv

Table of cases Voith Paper Fabrics India Ltd. v. Commissioner of Customs, New Delhi (2015) 321 ELT 435 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 742 Volker Ludwig v. Finanzamt Luckenwalde (2013) 39 STT 129; (2013) 31 taxmann.com 287 (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 356 VPR Mining Infrastructure Pvt. Ltd v. CCE, Hyderabad (2011) 32 STT 1; (2011) 23 STR 279; (2011) 11 taxmann.com 110 (Cestat, Bangalore). . . . . . . . . . . . . . . . 400, 402 VRN & Co v. CCE, Salem (2010) 27 STT 144 (Cestat, Chennai). . . . . . . . . . . . . . . . . . . . . . . . . 833 VSA NanegaValagam v. Additional CCE & ST, Salem (2017) 49 STR 272 (Madras). . . . . . . . . 520 Vulcan Industrial Engineering Co Ltd. v. Union of India (2013) 42 GST 578; 40 taxmann.com 368 (Gujarat) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 Vuppalamritha Magnetic Components Ltd. v. DRI (Zonal Unit), Chennai (2017) 345 ELT 161 (AP). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .520 VVD and Sons (Pvt.) Ltd. v. CBEC (2014) 310 ELT 718 (Madras) . . . . . . . . . . . . . . . . . . . . . . . 285 Wall Street Finance Ltd. v. Commissioner of Service Tax, Mumbai (2015) 64 taxmann.com 98; 37 STR 642; (2016) 53 GST 199 (Cestat, Mumbai). . . . . . . . . . . 335, 898, 903 Wardha Coal Transport Pvt. Ltd. v. Union of India (2009) 13 STR 490 (Bombay). . . . . . . . . . . . 408 Wartsila India Ltd. v. CST, Mumbai-II (2015) 37 STR 586 (Cestat, Mumbai). . . . . . . . . . . . . . . 351 We Help v. CCE, Mangalore (2015) 56 taxmann.com 23 (Karnataka) . . . . . . . . . . . . . . . . . . . . . 420 Welspun Corpn. Ltd. v. CCE, Vadodara-II (2013) 40 STT 327 (Cestat, Ahmedabad). . . . . . . . . . 510 Welspun Gujarat Stahal Rohren Ltd. v. CC (I), Nahava Sheva (2014) 306 ELT 513 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 628 Western Coalfields Ltd. v. CCE, Nagpur (2017) 4 GSTL 260 (Cestat, New Delhi) . . . . . . . . . . . 500 Western Coalfields Ltd. v. Cestat, New Delhi (2013) 288 ELT 203 (Bombay). . . . . . . . . . . . . . . 626 Western Geco International Ltd. v. CST, New Delhi (2014) 34 STR 129 (Cestat, Delhi). . . . . . . 908 Westin Hospitality Services (P.) Ltd. v. CST, Mumbai-II (2014) 50 taxmann. com 387; 48 GST 268; (2014) 36 STR 17 (Bombay). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 483 Wexco Homes Pvt. Ltd. v. Union of India (2017) 48 STR 457 (Kerala). . . . . . . . . . . . . . . . . . . . 355 WIFI Networks Pvt. Ltd. v. CST, Bangalore (2015) 38 STR 649 (Cestat, Bangalore). . . . . . . . . 781 Winsome Yarns Ltd v. CCE & ST, Chandigarh-II (2015) 317 ELT 479 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295 Wipro BPO Solutions Ltd. v. CST, Delhi (2012) 25 STR 371; (2012) 34 STT 190 (Cestat, Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 904 Wipro GE Medical Systems (P) Ltd. v. CST, Bangalore (2008) 8 TMI 207-CESTAT, Bangalore; (2009) 14 S.T.R. 43 (Cestat, Bangalore). . . . . . . . . . . . . . . . . . 431, 482 Wipro GE Medical Systems Pvt. Ltd. (2009) 14 S.T.R. 43 (Tribunal). . . . . . . . . . . . . . . . . . 429, 431 Wipro Ltd. v. CCE, Puducherry (2015) 49 GST 616; 53 taxmann.com 346 (Cestat, Chennai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 455 Wipro Ltd. v. Union of India (2013) 29 STR 545; (2013) 39 STT 639; (2013) 32 taxmann.com 113 (Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303 WNS Global Services (P) Ltd. v. CCE, Pune-II (2013) 41 STT 92; 30 taxmann.com 208 (Cestat, Mumbai). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 943 Wolters Kluwer India Ltd. v. CST, Delhi (2014) 47 GST 133; (2014) 48 taxmann.com 97; 36 STR 396 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 498 WS Retail Services (P.) Ltd. v. Union of India (2017) 63 GST 141; 84 taxmann.com 92 (Punjab & Haryana). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 988, 991 Xerox India Ltd. v. CCE, Meerut-II (2011) 270 ELT 651 (Allahabad) . . . . . . . . . . . . . . . . . . . . . 723 Xerox India Ltd. v. CST, Delhi (2012) 36 STT 344; (2012) 23 taxmann.com 259; (2012) 27 STR 467 (Cestat, New Delhi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 481

cxxxv

Compendium of Judicial Pronouncements Xilinx India Technology Services (P.) Ltd. v. Commissioner (2016) 71 taxmann.com 68; (2016) 44 STR 129; (2016) 56 GST 595 (Cestat, Hyderabad) . . . . . . . . . . . 357 Y.J. Enterprises v. CC, Chennai (2017) 350 ELT 383 (Madras). . . . . . . . . . . . . . . . . . . . . . . 521, 882 Y.N. Warehousing Co. v. CCE, Nagpur (2013) 32 STR 251; (2013) 43 GST 436; (2014) 41 taxmann.com 313 (Cestat, Mumbai) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 375 Young v. Bristol Aeroplane Co. Ltd. (1994) 2 All ER 293. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239 Yours Cosmetic Ltd. v. CCE (2013) 396 STT 372 (ECJ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 438 Zaverilal Virjibhai Mandalia v. CST, Ahmedabad (2015) 49 GST 256; (2014) 52 taxmann.com 340 (Cestat, Ahmedabad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 718 Zenith Drugs & Allied Agencies v. CC, Shillong (2003) 160 ELT 600; (2003) taxmann.com 696 (Cestat, Kolkata). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 837 Zircon Plastic Pvt. Ltd. v. Union of India (2017) 349 ELT 616 (Gujarat). . . . . . . . . . . . . . . . . . . 635 Zydus Technologies Ltd. v. CST (2013) 30 taxmann.com 183 (Cestat, Ahmedabad). . . . . . . . . . 916

cxxxvi

Abbreviations AA

Adjudicating Authority

AA

Advance Authorisation

AAR

Authority for Advance Ruling

AC

Additional/Assistant Commissioner

ACES

Automation of Central Excise & Service Tax

ADJ/Adj

Adjudication

AG (Audit)

Accountant General (Audit)

AIR

All India Reporter

AISF

Assam Industrial Security Force

AO

Administrative Officer

AO

Adjudicating Officer

AP

Andhra Pradesh

ASCI

Advertising Standards Council of India

ATD

Advice Transfer Debit

ATFE

Appellate Tribunal for Foreign Exchange

ATM

Automated Teller Machine

BOFS

Banking & Other Financial Services

BOOT

Build Own Operate and Transfer

BOT

Build, Operate and Transfer

BPO

Business Process Outsourcing

BSE

Bombay Stock Exchange

C&F Agent

Clearing and Forwarding Agent

CA

Chartered Accountant

CAG

Comptroller and Auditor General of India

CBDT

Central Board of Direct Taxes

CBEC

Central Board of Excise and Customs

CC

Commissioner of Customs

CC

Compensation Cess

CCCE

Chief Commissioner of Central Excise

CCE

Commissioner of Central Excise cxxxvii

Compendium of Judicial Pronouncements

CCE & C

Commissioner of Central Excise & Customs

CCE & ST

Commissioner of Central Excise & Service Tax

CCE,C & ST

Commissioner of Central Excise, Custom & Service Tax

CCR

Cenvat Credit Rules, 2004

CDMA

Code Division Multiple Access

CE

Central Excise

CEA

Central Excise Act, 1944

CEGAT

Customs, Excise and Gold (Control) Appellate Tribunal

CENVAT

Central Value Added Tax

CESTAT

Custom Excise & Service Tax Appellate Tribunal

CETA

Central Excise Tariff Act, 1985

CGST

Central Goods and Service Tax

CIT

Commissioner of Income Tax

CLB

Company Law Board

CLR

Company Law Reporter

COC

Court of Commissioner, Department of Trade & Taxes, Government of NCT of Delhi

COD

Committee on Disputes

CrPC

Code of Criminal Procedure

CS

Company Secretary

CST

Commissioner of Service Tax

CTO

Commercial Tax Officer

CTR

Commercial Tax Reporter

CVD

Counter Veiling Duty

CX

Central Excise

DB

Double Member Bench/Division Bench

DC

Deputy Commissioner

DGFT

Director General of Foreign Trade

DP

Depository Participant

DSC

Digital Signature Certificate

DTA

Domestic Tariff Area

ECB

External Commercial Borrowings

ECJ

European Court of Justice

EEZ

Exclusive Economic Zone

cxxxviii

Abbreviations

ELT

Excise Law Times

EOU

Export Oriented Unit

ESIC

Employees State Insurance Corporation

FB

Full Bench

FCCB

Foreign Currency Convertible Bond

FERA

Foreign Exchange Regulation Act, 1973

FIR

First Information Report

FOB

Free on Board

FOR

Free on Rail/Road

GAAP

Generally Accepted Accounting Principles

GDP

Gross Domestic Product

GOI

Government of India

GST

Goods & Service Tax Cases

GSTL

GST Law Times

GSTN

Goods and Service Tax Network

GTA

Goods Transport Agency

HC

High Court

HP

Himachal Pradesh

IAR

Internal Audit Report

ICD

Inland Container Depot

IEC

Import Export Code

IGST

Integrated Goods and Service Tax

IPC

Indian Penal Code

ISD

Input Service Distributor

ITC

Input Tax Credit

ITO

Income Tax Officer

ITR

Income Tax Reports

ITSC

Income Tax Settlement Commission

JC

Joint Commissioner

JDGFT

Joint Director General of Foreign Trade

JK

Jammu and Kashmir

LB

Larger Bench

LBT

Land & Building Tax

LIC

Life Insurance Corporation of India cxxxix

Compendium of Judicial Pronouncements

Lrs

Legal Representative

LTU

Large Tax Payer Unit

MoC

Ministry of Commerce

MODVAT

Modified Value Added Tax

MoF

Ministry of Finance

MOT

Ministry of Transport

MP

Madhya Pradesh

MPT Act

Major Port Trusts Act, 1963

MRP

Maximum Retail Price

N. No.

Notification Number

NHAI

National Highway Authority of India

NSDL

National Securities Depository Limited

NSE

National Stock Exchange

NT

Non -Tariff

P & H

Punjab and Haryana

PLA

Personal Ledger Account

POI

Period of Investigation

POP

Place of Provision

POP Rules

Place of Provision of Service Rules, 2012

POT

Point of Taxation

PTO

Principal Tour Operator

R & D CESS

Research & Development Cess

RBI Act

Reserve Bank of India Act, 1934

ROM

Rectification of Mistake

RTO

Regional Transport Office

SARFAESI Act

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002

SBC

Swachh Bharat Cess

SC

Supreme Court

SCC

Supreme Court Cases

SCN

Show Cause Notice

SCR

Supreme Court Reporter

SEBI

Securities and Exchange Board of India

SEZ

Special Economic Zone

cxl

Abbreviations

SFIS

Served From India Scheme

SGST

State Goods and Service Tax

SIM

Subscriber Identity Module

SLC

Service Level Contract

SM

Single Member Bench

ST

Service Tax

STJ

Service Tax Journal

STPI

Software Technology Parks of India

STR

Service Tax Review

STT

Service Tax Today

STVCES

Service Tax Voluntary Compliance Encouragement Scheme

TDS

Income Tax Deducted at Source

THC

Terminal Handling Charges

TIOL

Tax India Online

TM

Third Member

TMI

Tax Management India

TPJW

Third Party Job Workers

TRU

Tax Research Unit

UOI

Union of India

UP

Uttar Pradesh

UTGST

Union Territory Goods and Service Tax

VAT

Value Added Tax

VCES

Voluntary Compliance Encouragement Scheme, 2013

VST

VAT and Service Tax

WCS

Works Contract Service

WCT

Works Contract Tax

cxli

Generally used legal maxims Term

Meaning

Ab initio

From the beginning, commonly used as referring to the time a contract, statute, marriage, or deed becomes legal

Actus curiae neminem gravabit

No one shall be prejudiced by an act of court; An act of the court shall prejudice no one

Ad hoc

Created or done for a particular purpose as necessary

Ad infinitum

Without limit, to infinity, to continue forever

Ad interim

In the mean time

Alibi

At another place, elsewhere

Amicus curiae

Friend of court; one who voluntarily or on invitation of the court, and not on instructions of any party, helps the court in any judicial proceedings

Ante

Before; when used in a report or legal text book it refers the reader to a previous part of the book

Audi alteram partem

Both sides shall be heard; principle of natural justice.

According to this principle, which is the principle in every civilized jurisprudence, a person against whom any action is sought to be taken or a person whose rights or interests are to be affected should be given a reasonable opportunity to defend himself

Bona fide

Sincere, in good faith; implies sincere good intention regardless of outcome

Casus omissus

A case omitted or not provided for (as by a statute) and therefore, governed by the common law

Caveat emptor

Let the purchaser beware; legal doctrine wherein a buyer could not get relief from a seller for defects present on property which rendered it unfit for use

Certiorari

A writ or order by which a higher court reviews a case tried in a lower court

cxliii

Compendium of Judicial Pronouncements

Term

Meaning

Cestui que trust

A beneficiary under a trust, the person for whose benefit the trust is created

Consensu

Unanimously or, by general consent

Consensus ad idem

Agreement as to the same things; parties must be of one mind and their promises must relate to the subject or object

Contemporanea exposition

Rule of interpretation of statue with reference to exposition which the statute received from contemporary authorities

Contra

Against; to the contrary

Corpus

The main body or mass of a structure

De facto

In fact; often used to mean something that is true in practice, but has not been officially instituted or endorsed

De futuro

In the future; at a future date

De hors

Independent of

De integro

As regards the whole; start it all over

De jure

Rightful, by right; something that is established in law, whether or not it is true in general practice

De novo

Starting afresh; a new trial ordered when the previous one failed to reach a conclusion

Ejusdem generis

Of the same class, kind or nature

Et cetera

Other things of that type

Ex abundanti cautela

Out of an abundance of caution; someone taking precautions against very remote contingences

Ex-facie

On the face of it; if a contract is blatantly and obviously incorrect or illegal, it can be considered void ex facie without any further analysis or arguments

Ex-officio

By virtue of an office

Ex post-facto

By reason of a subsequent act; from a thing done afterward

cxliv

Generally used legal maxims

Term

Meaning

Ex-gratia

Out of kindness, voluntary; something done voluntarily and with no expectation, a legal liability arising therefrom

Ex-parte

Proceeding brought by one person in the absence of another

Factum

An act or deed

Fortiori

Used in logic to denote an argument to the effect that because one ascertained fact exists, therefore, another which is included in it or analogous to it and is less improbable, unusual, or surprising must also exist

Functus officio

A term applied to something which once had a life and power, but which has become of no virtue whatsoever

Habeas corpus

A writ requiring a person under arrest to be brought before a judge or into court, especially to secure the person's release unless lawful grounds are shown for their detention

Ibid

In the same place; as printed earlier

Idem

The same person or thing; used in citations to indicate the cited source came from the same source as the preceding one, though not necessarily the same page or location

Ignoratia legis non excusat

Ignorance of law is not excused

In delicto

At fault

In jure non remota causa sed proxima spectator

In law not the remote but the proximate cause is looked at

In limine

At the outset, on the threshold; in the beginning itself

In loco parentis

In place of the parent; used to refer to a person or entity assuming the normal parental responsibilities for a minor

In omnibus

In every respect; something applying to every aspect of a situation

In pari material pavi causa

Same material, same content

cxlv

Compendium of Judicial Pronouncements

Term

Meaning

In personam

Against the person; an act or proceeding done or directed with reference to no specific person or with reference to all whom it might concern

In pleno

In full

In rem

An act/proceeding done or directed with reference to no specific person or with reference to all whom it might concern

In terrorem

A legal threat, usually one given in hope of compelling someone to act without resorting to a lawsuit or criminal prosecution; depriving of benefit of interim relief granted by judicial/quasi-judicial authority

Inter-alia

Amongst other things

Interim

Temporary, in the meanwhile

Intestate

A person is deemed to die intestate in respect of property of which he or she has not made a testamentary disposition (“Will�) capable of taking effect

Intra-vires

Within the powers; something done which requires legal authority, and the act is performed accordingly

Ipse dixit

A dogmatic and unproven statement, he himself said it; there is no other authority

Ipso facto

By the fact itself; used in the context that one event is a direct and immediate consequence of another. In and of itself.

Ipso jure

By the law itself; by the mere operation of law

Legatee

A person for whose benefit there exists an asset of a deceased

Locus standi

A place of standing, a right of appearance in a Court of Justice

Mala fide

In bad faith; a condition of being fraudulent or deceptive in act or belief

Mandamus

A judicial writ issued as a command to an inferior court or ordering a person to perform a public or statutory duty

cxlvi

Generally used legal maxims

Term

Meaning

Mens legis

The mind of law, that is, the purpose, sprit, or intention of the law or the law generally

Mens rea

Guilty state of mind; guilty mind; criminal intention or intention to do an act which is made penal by the statute

Modus Operandi

Mode of operation/manner of working

Mutatis Mutandis

After making necessary changes as may be required

Nexus

Connection; bond; link

Nomen juris

A word employed in legal phraseology, having a recognized technical signification, for ex-heritage, conquest

Non est

What is not in existence/non-existing thing

Non obstante clause

That provision has superseding effect on any other provision

Obiter dictum

An opinion of law not necessary to the decision. An expression of opinion (formed) by a judge on a question immaterial to the ratio decidendi, and unnecessary for the decision of the particular case. It is in no way binding on any court, but may receive attention as being an opinion of the high authority

Onus probandi

Onus of proof; burden of proof

Pari materia

Acts should be taken together as forming one system and as interpreting and enforcing each other

Pari passu

On an equal footing, with simultaneous progress

Pendente lite

During litigation

Per incuriam

A judgment given without reference to precedent

Per se

By itself

Prima facie

On the face of it, a matter that appears to be sufficiently based in the evidence as to be considered true

Pro-rata

In proportion; an adjustment based on a proportional value relevant to the calculation

Pro tanto

To that extent, for so much, for as much as may be

cxlvii

Compendium of Judicial Pronouncements

Term

Meaning

Quantum

How much, an amount

Quasi

Almost similar to

Quasi criminal

Almost equal to criminal

Quasi judicial

Essentially judicial in character but not within the judicial power or function, especially as constitutionally defined

Quid pro quo

Consideration, something for something

Rule nisi

It is an order “to show cause”, meaning that the ruling is absolute unless the party to whom it applies can show cause why it should not apply

Ratio decidendi

Reason for deciding; grounds for decision

Re

In the matter of

Res integra

A matter untouched (by decision). It is applied to those points of law untouched by dictum or decision, and not affected by precedent meaning “a whole thing, a new or unopened thing”

Res judicata

The issue of law which has already been decided shall not be pleaded for review

Sensu stricto

In a narrow or strict sense

Sine di

For indefinite period

Sine quo non

Refers to some essential event or action, without which there can be no specified consequence; most essential thing; an indispensable and essential action, condition or ingredient

Societas

Society

Stare decisis

The legal principle of determining points in litigation according to precedent

Sub-judice

Under an appeal to a court or such forum whose decision is awaited

Suo moto

Without limit; on its own

cxlviii

Generally used legal maxims

Term

Meaning

Supra

Above or over; used in citations to refer to a previously cited source

Ultra-vires

Beyond the power; an act that requires legal authority to perform, but which is done without obtaining that authority

Ut res magis valeat quam pereat

It is better for a thing to have effect than to be made void; that the thing may rather have effect than be destroyed

Vice-versa

The other way around

Vide

Used in citations to refer the reader to another location

Writ of mandamus

An order from a court to an inferior government official ordering the government official to properly fulfill their official duties or correct an abuse of discretion

cxlix

Chapter 1

Concept of Taxation 1.1

INTRODUCTION

The term ‘tax’ and ‘taxes’ have been defined as a rate or sum of money assessed on the person or property of a citizen by Government for the use of the nation or state; burdens or charges imposed by the legislative power upon person or property to raise money for public purposes, and the enforced proportional contribution of persons and property levied by authority of the state for the support of Government and for all public needs.

Taxes are defined to be burdens or charges imposed by the legislative power upon person or property to raise money for public purposes (Blackwell on Tax Title) as cited in Tata Iron & Steel Co. Ltd. v. State of Bihar, AIR 1991 Patna 75, 81.

‘Tax’ includes any toll, rate cess fee or other impost leviable under this (Municipal) Act. [C.P. Act XVI of 1903 (Municipal), S.2, Cl. (f)] A ‘tax’ is compulsory exaction of money by public authority for public purposes enforceable by law and is not payment for services rendered. [Mathews v.

Chichory Marketing Board, 60 CLR 263. See also Southern Pharmaceuticals and Chemicals v. State of Kerala, (1981) 4 SCC 391, 408, para 24].

In its widest sense, ‘tax’ includes all money raised by taxation. Taxes are levied by the Central and the State Legislatures and those known as ‘rates’ or other charges levied under statutory powers by local authorities would therefore fall within its ambit. D.G. Gouse & Co. v. State of Kerala, AIR 1980 SC 271, 275.

1.1.1

Power of Government to Levy Taxes

According to the Constitution of India, Government has the express power to levy taxes on individuals and organizations. However, the Constitution states that no one has the right to levy or charge taxes except with the authority of law.

Whatever tax is being charged has to be backed by the law passed by the State legislatures or the Parliament. Article 246 (Seventh Schedule) of the Indian Constitution distributes legislative powers including taxation, between the Parliament and the State Legislature.

Schedule VII to the Constitution of India enumerates these subject matters as follows– List - I

enumerates the areas or subjects on which only the Parliament is competent to make laws, called as Union List 1

Compendium of Judicial Pronouncements

List - II

Chapter 1

enumerates the areas or subjects on which only the State Legislatures can make laws, called as State List and

List - III enumerates the areas or subjects on which both the Parliament and the State Legislatures can make laws concurrently, called as Concurrent List.

Separate heads of taxation are provided under List I and List II of Seventh Schedule of the Constitution. However, there is no head of taxation in the Concurrent List. Any tax levied by the Government which is not backed by law or is beyond the powers of the legislating authority may be struck down as unconstitutional or invalid.

The Constitution (101st Amendment) Act, 2016 has enabled the Central Government and State Governments (including Union Territories) to levy Goods and Services Tax (GST) in the country. GST has been levied in India w.e.f.

01.07.2017 and in the State of Jammu & Kashmir w.e.f. 08.08.2017.

1.1.2

Major Indirect Taxes

Following Central Indirect Taxes were levied by the Union Government on various goods and services prior to introduction of GST w.e.f. 01.07.2017: Tax

Levied on

Central Sales Tax

Inter-state trade or commerce

Central Excise Duty

Manufacture of excisable goods

Customs Duty*

Import of Goods

Additional Customs Duties (CVD, SAD) Import of Goods Excise Duty under Medicinal & Toiletries Preparation(Excise Duty Act)

Medicinal & Toiletry preparations

Service Tax

Providing or agreeing to provide taxable service

*(not subsumed in GST)

2

Chapter 1

Concept of Taxation

Major Central Indirect Taxes

Following taxes and levies were imposed and collected by State Governments prior to introduction of GST w.e.f. 01.07.2017: Tax

Levied on

Value Added Tax (Sales Tax) On sale or deemed sales of goods Luxury Tax

On hotels, restaurants, motels etc

Entertainment Tax

On entertainment/movies/amusement activities

Entry Tax or Octroi

On entry of goods and services in state jurisdiction

Tax on Lottery/Betting/ Gambling

On engaging in such activities

Electricity Duties

On distribution of electricity

State Excise Duty*

On manufacture of alcoholic beverages

Purchase Tax

On purchase of specified goods

*(not subsumed in GST) It may be noted that taxes levied by Local Bodies such as entertainment tax, octroi etc (not being part of State taxes) shall not be subsumed in GST as these are not State taxes. However, State Government may include such taxes into GST ambit by specifically passing such provisions in State legislature and provide for funds/budget for Local Bodies.

3

Compendium of Judicial Pronouncements

Chapter 1

Major State Indirect Taxes

In principle, there is no difference between the tax structure under VAT and GST as far as the tax on goods is concerned because GST is also a form of VAT on both, goods and services. The sales tax (or valued added tax), with an exception of Central Sales Tax (CST), is a VAT system and in case of service tax also, it has the Cenvat credit mechanism. Hence, both sales tax and service tax were already under VAT system in India. Earlier, the goods and services were taxed separately but in GST, this difference will not be there. The overall system of GST is expected to be very much similar to the VAT, which can be considered as first step towards GST. One of the major differences between earlier indirect taxes and GST is that in contrast to CST, GST is destination/consumption tax to be levied on a transaction (rather than an activity).

All the states had their own VAT Laws comprising VAT Acts and VAT Rules and these Acts and Rules were formulated on the basis of “White Paper on VAT” issued by the Empowered Committee of States’ Finance Ministers on VAT. The same Empowered Committee has been working on GST since inception. Due to the fact that the taxpayers are already using the VATable sales tax and service tax system, GST is going to a matter of settlement between the Centre and the states and like VAT, the possibility of any resistance from the tax payers may not be there.

India has both types of taxes – direct and indirect. There are multiple indirect taxes levied on taxable subjects, both by Centre and States. This posed challenge to all stake holders in terms of cost, complexity, compliance, audit and cascading. The indirect tax structure in GST regime will be as depicted in the following figure – 4

Chapter 1

Concept of Taxation

Indirect Tax Structure in GST regime Indirect Taxes

GST

CGST

Other Taxes

IGST

SGST/UTGST

Central Taxes

Taxes by Local Bodies

Excise Duties (on Petro products) Customs Duty Stamp Duty

1.1.3

Entry Tax Entertainment tax

State Taxes

VAT (on Petro products) State Excise Duty Stamp Duty

Legal Frame-work

While the Constitution (101st Amendment) Act, 2016 empowers levy of Goods and Services Tax (GST) in India, the new tax, GST is levied by way of a dual levy having Central GST and State/Union Territory GST. Accordingly, following enactments provide the basic legislative framework of GST: (a)

the Central Goods and Services Tax Act, 2017

(b)

the Integrated Goods and Services Tax Act, 2017

(c)

the Union Territory Goods and Services Tax Act, 2017, and

(d)

the Goods and Services Tax (Compensation to the States) Act, 2017.

A comprehensive set of Rules (CGST Rules, 2017) in relation to the following compliances procedures have been notified by authorities vide various 5

Compendium of Judicial Pronouncements

Chapter 1

Notifications as a delegated legislation to implement and levy/collect the GST (CGST, IGST, SGST, UTGST) as provided in the law: ●

Registration

●

Payment of tax

●

Returns

●

Tax invoices, debit/credit notes

●

Refund

●

Composition scheme

●

Determination of value of supply

●

Input tax credit

●

Transitional provisions

●

Electronic way bills

●

Assessment and audit

●

Advance ruling

●

Account and records

●

Appeals and revision

●

Anti-profiteering

●

Demand & recovery

●

Offences & penalties

Separate rules have been notified for compensation cess.

Various notifications have also been issued for GST Tariff, classification of goods and services, rate of tax, reverse charge, exemptions etc.

The Parliament has enacted the following two laws to provide for and implementation of GST in the State of Jammu & Kashmir: ●

Central Goods and Services Tax (Extension to Jammu & Kashmir) Act, 2017

●

Integrated Goods &Services Tax (Extension to Jammu & Kashmir) Act, 2017.

1.1.4

Taxonomy of GST Statutes

GST Laws comprise of following five enactments: (i)

Central Goods and Services Tax Act, 2017

(ii)

Integrated Goods and Services Tax Act, 2017

(iii)

Union Territories Goods and Services Tax Act, 2017

(iv)

State Goods and Services Tax Act, 2017

(v)

Goods and Services Tax (Compensation to States) Act, 2017

6

Chapter 1

Concept of Taxation

According to the GST laws, GST rates will be specified in the Schedule to the Act but not exceeding twenty percent for CGST, twenty percent for SGST or forty percent for IGST (ie, upto forty percent for SGST or UTGST and CGST taken together or forty percent for IGST). The rates of GST have since been notified by Central Government.

1.1.4.1 CGST Law The GST law was enacted on 12.04.2017 which consists of: ●

174 sections divided into 21 chapters

●

3 schedules

●

119 definitions

All forms of ‘supply’ of goods and services such as sale, transfer, barter, exchange, license, rental, lease and import of services of goods and services made for a consideration within the State will attract CGST (central levy) and SGST (state levy) or UTGST (UT levy). On inter-state supply of goods, IGST shall be applicable. GST would be applicable on ‘supply’ of goods and services.

1.1.4.2 IGST Law The IGST law was enacted on 12.04.2017 comprises of the following: ●

9 chapters

●

25 sections

●

23 definitions

This legislation is called the Integrated Goods and Services Tax Act, 2017 (in short IGST), which is an Act to levy, collect and administer IGST in India.

The levy of IGST shall come into force from a date which will be notified by the Central Government by way of a notification, ie, w.e.f. 01.07.2017.

This Act shall be applicable to whole of India, w.e.f. 01.07.2017 excluding the State of Jammu & Kashmir where it will be effective from 08.07.2017. What is meant by ‘India’ is defined in section 2(56) of Central Goods and Services Tax Act, 2017.

1.1.4.3 UTGST Law The UTGST law as enacted on 12.04.2017 comprises of the following: •

9 chapters

•

26 sections

•

9 definitions

It shall be effective from 01.07.2017.

7

Compendium of Judicial Pronouncements

Chapter 1

1.1.4.4 SGST Laws The SGST law, as enacted by all the States is on the lines of CGST Act, 2017 and comprise of the following: ●

174 sections divided into chapters

●

3 schedules

●

definitions

The levy of SGST is effective from 01.07.2017 except the State of Jammu & Kashmir where levy of SGST has come into force w.e.f. 08.07.2017.

1.2 ●

CASES In Mathuram Agrawal v. State of Madhya Pradesh (1999) 8 SCC 667 (SC), it was held as under — “The intention of the legislature in a taxation statute is to be gathered from the language of the provisions particularly where the language is plain and unambiguous. In a taxing Act it is not possible to assume any intention of governing purpose of the statute more than what is stated in the plain language. It is not the economic results sought to be obtained by making the provision which is relevant is interpreting a fiscal statute. Equally impermissible is an interpretation which does not follow from the plain, unambiguous language of the statute. Words cannot be added to or substituted so as to give a meaning to the statute which will serve the spirit and intention of the legislature. The statute should clearly and unambiguously convey the three components of the tax law i.e. the subject of the tax, the person who is liable to pay the tax and the rate at which the tax is to be paid. If there is any ambiguity regarding any of these ingredients in a taxation statute then there is no tax in law. Then it is for the legislature to do the needful in the matter.”

The law of taxation does not accept ambiguity. As held by the Apex Court in the cases of Govind Saran Ganga Saran v. CST & Others (1985) 60 STC 1, and Mathuram Agrawal (supra), a taxing statute must clearly and unambiguously lay down the charging provision specifying the taxable event, the person liable to pay the tax and the rate at which he should pay.

●

8

In SRF Ltd. v. CCE (2005) 191 ELT 887 (Cestat, Chennai), it has been held that it is well-settled that tax law should be interpreted in conformity with the normal commercial practice. Therefore, the manner of use should be accepted as to economical, efficient and convenient manner of use. A contrary interpretation would lead to frustrating the purpose of law in granting exemption.

Chapter 1

●

Concept of Taxation

In All India Federation of Tax Practitioners v. Union of India (2007) 7 STR 625; 10 STT 166; (2008) taxmann.com 1072 (SC), the Court explained the concept of service tax and held that service tax is a Value Added Tax (VAT) which in turn is a destination based consumption tax in the sense that it is levied on commercial activities and it is not a charge on the business but on the consumer. That service tax is an economic concept based on the principle of equivalence in a sense that consumption of goods and consumption of services are similar as they both satisfy human needs.

Today with the technological advancement there is a very thin line which divides a “sale” from “service”. That applying the principle of equivalence, there is no difference between production or manufacture of saleable goods and production of marketable/saleable services in the form of an activity undertaken by the service provider for consideration, which correspondingly stands consumed by the service receiver. It is this principle of equivalence which is inbuilt into the concept of services tax under the Finance Act, 1994. That service tax is, therefore, a tax on an activity. That service tax is a value added tax. The value addition is on account of the activity which provides value addition. Service tax is a value added consumption tax wherein the burden of tax is ultimately borne by the final consumer and business does not bear the burden of tax.

It was observed that the source of the concept of service tax lies in economics. It is an economic concept. It has evolved on account of Service Industry becoming a major contributor to the GDP of an economy, particularly knowledge based economy. With the enactment of Finance Act, 1994, the Central Government derived its authority from the residuary Entry 97 of the Union List for levying tax on services. The legal backup was further provided by the introduction of Article 268A in the Constitution vide Constitution (Eighty-eighth Amendment) Act, 2003 which stated that taxes on services shall be charged by the Central Government and appropriated between the Union Government and the States. Simultaneously, a new Entry 92C was also introduced in the Union List for the levy of service tax.

As stated above, as an economic concept, there is no distinction between the consumption of goods and consumption of services as both satisfy human needs. It is this economic concept based on the legal principle of equivalence which now stands incorporated in the Constitution vide Constitution (Eighty-eighth Amendment) Act, 2003. Further, it is important to note, that ‘service tax’ is a value added tax which in turn is a general tax which applies to all commercial activities involving production of goods and provision of services. Moreover, VAT is a consumption tax as it is borne by the client.

On concept of Service Tax, Apex Court observed as follows (per para 17, 18, 19 of judgment) 9

Compendium of Judicial Pronouncements

Chapter 1

“17.

As stated above, the source of the concept of service tax lies in economics. It is an economic concept. It has evolved on account of Service Industry becoming a major contributor to the GDP of an economy, particularly knowledge-based economy.

With the enactment of Finance Act, 1994, the Central Government derived its authority from the residuary Entry 97 of the Union List for levying tax on services. The legal backup was further provided by the introduction of Article 268A in the Constitution vide Constitution (Eighty-eighth Amendment) Act, 2003 which stated that taxes on services shall be charged by the Central Government and appropriated between the Union Government and the States. Simultaneously, a new Entry 92C was also introduced in the Union List for the levy of service tax.

As stated above, as an economic concept, there is no distinction between the consumption of goods and consumption of services as both satisfy human needs. It is this economic concept based on the legal principle of equivalence which now stands incorporated in the Constitution vide Constitution (Eightyeighth Amendment) Act, 2003. Further, it is important to note, that “service tax” is a value added tax which in turn is a general tax which applies to all commercial activities involving production of goods and provision of services. Moreover, VAT is a consumption tax as it is borne by the client.

18. In Moti Laminates Pvt. Ltd. v. Collector of Central Excise, Ahmedabad (1995) 76 ELT 241 (SC); (1995) taxmann.com 263 (SC), we get a clue of an important principle, namely, “principle of equivalence”. In that judgment, this Court was required to explain the words “excisable goods” and “produced or manufactured”. It was held by this Court that the expression, “excisable goods” has been defined in section 2 of the Central Excise Act, 1944 to mean goods specified in the Schedule. It was held that the object for having a schedule in the Act was to fix rates under different entries including residuary entry. At this stage, we may say that the object of the Finance Act is also to fix rates of duty under different entries. However, the question which arose before this Court in Moti Laminates (supra) was the meaning of the word “goods” in Central Excise Act, 1944.

This Court noticed that section 3 of the 1944 Act levied duty on all excisable goods mentioned in the schedule provided they are produced and manufactured, therefore, this Court laid down the test that where goods are specified in the schedule they are excisable goods but whether such goods can be subjected to duty would depend on whether they were produced or 10

Chapter 1

Concept of Taxation

manufactured by the assessee. This Court further explained that the expression “produced or manufactured” would mean that the goods produced must satisfy the test of saleability/marketability. The reason being that the duty under the 1944 Act is on manufacture/production but the manufacture/production is intended for taking such goods to the market for sale. It was observed that the obvious reason for levying excise duty linked with production or manufacture is that the goods so produced must be a distinct commodity known in the market. We quote herein below para 7 of the said judgment, which is as follows: “The duty of excise being on production and manufacture which means bringing out a new commodity, it is implicit that such goods must be useable, movable, saleable and marketable. The duty is on manufacture or production but the production or manufacture is carried on for taking such goods to the market for sale. The obvious rationale for levying excise duty linking it with production or manufacture is that the goods so produced must be a distinct commodity known as such in common parlance or to the commercial community for purposes of buying and selling. Since the solution that was produced could not be used as such without any further processing or application of heat or pressure, it could not be considered as goods on which any excise duty could be levied.”

Therefore, even if an item is manufactured or produced, it will not fall in the concept of goods till the test of marketability is satisfied. In the case of Moti Laminates (supra) the “solution” was an intermediate product produced in the course of manufacture of laminated sheets. It had a short shelf life. It was not marketable, therefore, this Court took the view that the solution was not “goods” and, therefore, not dutiable.

19. The importance of the above judgment of this Court is twofold.

Firstly, applying the principle of equivalence, there is no difference between production or manufacture saleable goods and production of marketable/saleable services in the form of an activity undertaken by the service provider for consideration, which correspondingly stands consumed by the service receiver.

It is this principle of equivalence which is inbuilt into the concept of service tax, which has received legal support in the form of Finance Act, 1994. To give an illustration, an Event Manager (professional) undertakes an activity, namely, of organizing shows. He belongs to the profession of Event Manager. As long as he is in the business or calling or 11

Compendium of Judicial Pronouncements

Chapter 1

profession of an Event Manager, he is liable to pay the tax on profession, calling or trade under Entry 60 of List. However, that tax under Entry 60 of List will not cover his activity of organizing shows for consideration which provide entertainment to the connoisseurs. For each show he plans and creates based on his skill, experience and training. In each show he undertakes an activity which is commercial and which he places before his audience for its consumption. The tax on service is levied for each show. This situation is very similar to a situation where goods are manufactured or produced with the intention of being cleared for home consumption under the Central Excise Act, 1944. This is how the principle of equivalence equates consumption of goods with consumption of services as both satisfy the human needs. In the case of Internet Service Provider, service tax is leviable for online information and database provided by websites. But no service tax is leviable on E-commerce as there is no Database Access.

20. On the basis of the above discussion, it is clear that service tax is VAT which in turn is both a general tax as well as destination based consumption tax leviable on services provided within the country”.

This was followed in Microsoft Corporation (India) Pvt. Ltd. v. CST, New Delhi (2012) 34 STT 19 (Cestat, New Delhi). ●

In Diebold Systems Pvt. Ltd. v. CST Chennai (2008) 9 STR 546; (2008) 12 STJ 352; (2008) 12 STT 346 (Cestat, Chennai), following observations were made on concept of taxation and legislative intention of a tax statute – “Inherent in the decision of the Tribunal in Daelim case is a basic concept of taxation, which is the one recognized and declared by the Apex Court in the case of Govind Saran Ganga Saran v.

Commissioner of Sales Tax & Others (1985) 60 STC 1 and reads thus: “The components which enter into the concept of a tax are well known. The first is the character of the imposition known by its nature which prescribes the taxable event attracting the levy, the second is a clear indication of the person on whom the levy is imposed, and who is obliged to pay the tax, the third is the rate at which the tax is imposed, and the fourth is the measure or value to which the rate will be applied for computing the tax liability. If those components are not clearly and definitely ascertainable, it is difficult to say that the levy exists in point of law. Any uncertainty or vagueness in the legislative scheme defining any of those components of the levy will be fatal to its validity.”

12

Chapter 1

Concept of Taxation

●

In Microsoft Corporation (India) Pvt. Ltd. v. CST, New Delhi (2009) 15 STR 680; (2009) 22 STT 201 (Cestat, New Delhi), it was observed that the Supreme Court in the case of All India Federation of Tax Practitioners v.

Union of India (2007) 10 STT 166 held that economics hold the view that there is no distinction between the consumption of goods and consumption of services as both satisfy the human need it is clear that service tax is a Value Added Tax (VAT) which in turn is destination based consumption tax in the sense that it is on commercial activities and is not a charge on the business but on the consumer and it would, logically, be leviable only on the services provided within the country. Service tax is a value added tax.

●

In CCE, Raipur v. BSBK Pvt. Ltd (2010) 18 STR 555; (2010) 26 STT 263 (Cestat, New Delhi-FB), it was held that the term ‘service’ generally means service of any description which is made available to potential user and includes the provision of facilities. Such term has variety of meanings. It may mean any benefit or any act resulting in promoting or serving interest of the recipient. It may be contractual, professional, public, domestic, legal, and statutory, etc. How it should be understood and what it means, depends in the context in which it has been used in an enactment. An activity in the nature of service whether provided individually or integrally and solely, separately or combined with other activities has its identity. Permutation and combination of activities or services do not change character of the activity or service. It may be possible that while an activity in a cluster of activities may be dominant, others may not be prominent. But each activity has its identity, existence and independence and play its role. A plain and simple service contract or a composite contract comprising of various activities of different nature of services do not make any difference to discern role of each service involved in a composite or turnkey contract.

Difficulty may arise only in determination of assessable value of such service involved in such contracts. But Article 366(29A)(b), read with Articles 286A and 246, has obviated such difficulty enabling to determine value of goods segregating the same from different elements of service involved in these contracts. Both the elements being, thus, segregated, fall into respective fields of taxation under List-I and List-II to the Seventh Schedule of the Constitution.

●

In Kishore K.S. v. Cherthala Municipality (2011) 24 STR 538; (2012) 24 STT 379 (Kerala), it was held that service tax can be passed on by the service provider. Service tax clearly is an indirect tax. It is open to the legislature even if it is an indirect tax to provide that it shall not be passed on to the consumer. The tax is primarily on the service provider and it is open to it to decide not to pass on the burden, if both the parties to a transaction so agree.

●

In Jetlite (India) Ltd v. CCE, New Delhi (2011) 21 STR 119; (2011) 30 STT 324, (Cestat, New Delhi), it was held that the Finance Act, 1994 does 13

Compendium of Judicial Pronouncements

Chapter 1

not define the term ‘Service’. It merely describes the expression, ‘Taxable Service’. In Black’s Law Dictionary, the term ‘service’ has been defined to be an act of doing something useful for a person or a company for a fee.

The expression ‘service charges’ is defined therein to mean charge assessed for performing of service, such as charges assessed by bank against the expenses of maintaining or servicing a customer checking account. Even while defining the term ‘taxable service’ under the Act, the definition specifies the taxable service to mean any service provided or to be provided to any person. ●

In Ranchi Club Ltd. v. Chief Commissioner of CE & ST, Ranchi, 26 STR 401; (2012) 22 taxmann.com 217; (2012) 36 STT 64 (Jharkhand), it was held that sale and service are two different and distinct transactions. The sale entails transfer of property whereas in service, there is no transfer of property. However, the basic feature common in both transaction requires existence of the two parties; in the matter of sale, the seller and buyer, and in the matter of service, service provider and service receiver.

●

In LSE Securities Ltd. v. CCE, Ludhiana, (2013) 29 STR 591; (2012) 36 STT 73; (2012) 22 taxmann.com 253 (Cestat, Delhi), it was held that imposition of tax is a compulsory exaction. No subject can be made liable without authority of law. Tax can be imposed only to the extent authority is vested.]

●

In Paul Merchants Ltd. v. CCE, Chandigarh, (2013) 29 STR 257; 30 taxmann.com 23; (2013) 38 STT 702 (Cestat, New Delhi), it was held that Service Tax is a value added tax, which in turn is a destination based tax on consumption in the sense that it is levied on commercial activities and it is not a charge on business but on the consumer. This is evident from the following features of taxation of service tax— (a)

When service provider and service recipient/consumer are in India, the service provided is taxed irrespective of the nationality of service provider and of the service recipient/consumer and the service tax is collected from the service provider under section 66 of the Finance Act, 1994.

(b)

When a person in India receives a taxable service provided by a service provider abroad, it is taxed in India and collected from service recipient by treating him as, deemed service provider under section 66A of Finance Act, 1994.

In terms of rule 4 of Export of Services Rules, 2005, services exported out of India are not to be taxed.

Thus for taxing a service, it is not the place of performance but the place of consumption which is relevant and export would take place when the service is provided in India by some person but is received

14

Chapter 1

Concept of Taxation

and consumed abroad. In the reverse situation, there will be service import.

Like tax on sale of goods, it is a destination based tax on consumption. Taxable services provided by service provider in taxable area attract service tax only when service has been consumed in that area.

It was further observed that Service Tax is akin to tax on sale of goods. Service Tax can be said to be a tax on sale of service. Just as sale of goods which attracts sales tax is transfer of property in goods by a person (seller) to another person (buyer) for some consideration, a service is an activity carried out by a person for another for some consideration. Just as in case of sale of goods it is buyer who is obliged to pay for the goods purchased, in case of provision of service, it is recipient of the service who is obliged to pay for the service to the service provider. Thus the service recipient is the one who is obliged to pay for the services to the service provider and whose need is satisfied by the service or in other words, is the buyer of service. ●

In Town & County Factors Ltd. v. CC & E (2013) 39 STT 713 (ECJ), it was held that a supply of service is taxable only if there is a legal relationship between the provider of service and the recipient pursuant to which there is reciprocal performance, the remuneration received by the provider of service constituting the value actually given in return for the services supplied to the recipient. A supply of service which is effected for consideration but is not based on enforceable obligations, because it has been agreed that provider is bound in honour only to provide services, constitutes a transaction subject to service tax.

●

In Delhi Chit Fund Association v. Union of India (2013) 30 STR 347; (2013) 32 STT 955; (2013) 32 taxmann.com 332 (Delhi), it was held that section 65B(44) defines “service” as any activity carried out by a person for another for consideration. This implies that there are four elements therein: the person who provides the service, the person who receives the service, the actual rendering of the service and, lastly, the consideration for the service. The opening words of the definition consist of the above four aspects or characteristics and unless all the four are present, the activity cannot be charged with service tax. A mere transaction in money or actionable claim cannot under the ordinary notions of a service be considered as a service, neither can it be considered as falling within the first part of the definition because it lacks the four constituent elements which are required by the definition. In a mere transaction in money or actionable claim, no service is involved; there is just the payment and receipt of the money. It further held that the definition of service is drafted 15

Compendium of Judicial Pronouncements

Chapter 1

in a very confounding manner, but courts have to make sense of what they have got. ●

In AGS Entertainment (P) Ltd. v. Union of India (2014) 46 GST 73; (2014) 46 taxmann.com 92; (2013) 32 STR 129 (Madras), it was held as under on the issue of concept of Service Tax: “Service Tax is an indirect tax levied on certain services provided by certain categories of persons including companies, associations, firms, body of individuals etc. Services constitute heterogeneous spectrum of economic activities, covers wide range of activities, such as management, banking, insurance, hospitality, consultancy, communication, administration, entertainment, research and developmental activities forming part of retailing sector. Economics hold the view that there is no distinction between the consumption of goods and consumption of services as both satisfy the human needs.

The source of the concept of Service Tax lies in economics. Service Tax is a economic concept evolved on account of service industry becoming a major contributor to GDP of economy, particularly knowledge based economy. With enactment of Finance Act, 1994, Central Government derived its authority form residual entry 97 of Union List of Constitution of India for levying tax on services.”

[Also see: Mediaone Global Entertainment Ltd. v. Union of India (2014) 34 STR 819 (Madras)].

The manner of treatment of such composite transactions for the purpose of taxation, i.e. are they to be treated as sale of goods or provision of service, has been laid down by the Honourable Supreme Court in the case of Bharat Sanchar Nigam Limited v. Union of India (2006) 2 STR 161 (SC). The relevant paras 42 and 43 of the said judgment are reproduced below “42. Of all the different kinds of composite transactions the drafters of the 46th Amendment chose three specific situations, a works contract, a hire purchase contract and a catering contract to bring within the fiction of a deemed sale. Of these three, the first and third involve a kind of service and sale at the same time.

Apart from these two cases where splitting of the service and supply has been constitutionally permitted in Clauses (b) and (g) of Clause 29A of Art. 366, there is no other service which has been permitted to be so split. For example, the clauses of Article 366(29A) do not cover hospital services. Therefore, if during the treatment of a patient in a hospital, he or she is given a pill, can the sales tax authorities tax the transaction as a sale?

Doctors, lawyers and other professionals render service in the course of which can it be said that there is a sale of goods when a doctor writes out and hands over a prescription or a lawyer

16

Chapter 1

Concept of Taxation

drafts a document and delivers it to his/her client? Strictly speaking with the payment of fees, consideration does pass from the patient or client to the doctor or lawyer for the documents in both cases.

43. The reason why these services do not involve a sale for the purposes of Entry 54 of List II is, as we see it, for reasons ultimately attributable to the principles enunciated in Gannon Dunkerley’s case, namely, if there is an instrument of contract which may be composite in form in any case other than the exceptions in Article 366(29A), unless the transaction in truth represents two distinct and separate contracts and is discernible as such, then the State would not have the power to separate the agreement to sell from the agreement to render service, and impose tax on the sale. The test therefore for composite contracts other than those mentioned in Article 366(29A) continues to be - did the parties have in mind or intend separate rights arising out of the sale of goods. If there was no such intention there is no sale.” ●

In British Airways v. CCE (Adjn), Delhi (2014) 36 STR 598 (Cestat, Delhi), it was held that service recipient is the person on whose instructions the service is provided and who is legally entitled to receive the service and is liable to make payment or makes the payment and whose need is satisfied by provision of service.

●

In Indian Coffee Worker’s Co-op. Society Ltd. v. CCE & ST, Allahabad (2014) 34 STR 546 (Allahabad), it was held that the tax liability of the assessee paying Value Added Tax on the sale of goods on the supply of food and beverages to those who consume them at the canteen would not exclude the liability of the assessee for the payment of service tax in respect of a taxable service provided by the assessee as an outdoor caterer.

●

In Avtar & Company v. CCE, Nagpur (2015) 37 STR 781; (2015) 51 GST 491; 58 taxmann.com 97 (Cestat, Mumbai), it was held that Service Tax liability is not dependent on whether service recipient makes payment of Service Tax or not. Taxable event is rendering of service. Law envisages payment of Service Tax on rendering of taxable services.

17

Compendium of Judicial Pronouncements

18

Chapter 1