Customs, Excise & Service Tax judgments · Batch 38

3 court rulings, each linked to its complete public judgment copy. All topics · Search judgments

1. Commissioner of GST & Central Excise v. Ascendas IT Park (Chennai) Ltd.
   Madras High Court · 2026-10-12 · Civil Miscellaneous Appeal No. 1374 of 2018 · an IT park keeps full CENVAT credit under Rule 6(5) on maintenance services, but must pay service tax on fit-outs in leases despite VAT.
2. M/s Pradeep Industries & Ors. v. Union of India & Ors.
   Delhi High Court · 2026-10-09 · W.P.(C) No. 11150 of 2025 · the Delhi High Court cannot hear a challenge to goods seized at ICD Dadri, which fall under the Customs Commissioner, Noida.
3. Nancy Trading Company v. Principal Commissioner of Customs (Import), ICD Tughlakabad
   Delhi High Court · 2026-10-09 · CUSAA No. 151 of 2026 · a delay of 694 days in a customs appeal was not condoned where a spouse's illness and a counsel's calls did not explain two years of inaction.