COMMISSIONER OF SERVICE TAX,SERVICE TAX-II COMMISSIONERATE PRESENTLY KNOWN AS COMMISSIONER OF CGST SRETAPA SINHA vs M/S NATIONAL INSURANCE CO. LIMITED — CEXA/17/2026
Case under Central Excise Act ,1944 Section 35G. Next hearing: 03rd August 2026.
CNR: WBCHCO0011482026
Next Hearing
03rd August 2026
e-Filing Number
25-03-2026
Filing Number
CEXA/17/2026
Filing Date
30-03-2026
Registration No
CEXA/17/2026
Registration Date
30-03-2026
Judge
HON'BLE JUSTICE RAJARSHI BHARADWAJ , HON'BLE JUSTICE UDAY KUMAR
Coram
HON'BLE JUSTICE RAJARSHI BHARADWAJ , HON'BLE JUSTICE UDAY KUMAR
Bench Type
Division Bench
Judicial Branch
CURRENT RECORD DEPARTMENT
Acts & Sections
Petitioner(s)
COMMISSIONER OF SERVICE TAX,SERVICE TAX-II COMMISSIONERATE PRESENTLY KNOWN AS COMMISSIONER OF CGST SRETAPA SINHA
Respondent(s)
M/S NATIONAL INSURANCE CO. LIMITED
Hearing History
Judge: HON'BLE JUSTICE RAJARSHI BHARADWAJ , HON'BLE JUSTICE UDAY KUMAR
NEW APPLICATIONS (TAX MATTERS)
FOR HEARING - TAX MATTERS (WITH PAPER BOOK)
NEW APPLICATIONS (TAX MATTERS)
NEW APPLICATIONS (TAX MATTERS)
NEW APPLICATIONS (TAX MATTERS)
| Date | Purpose |
|---|---|
| 20-04-2026 | NEW APPLICATIONS (TAX MATTERS) |
| 03-08-2026 | FOR HEARING - TAX MATTERS (WITH PAPER BOOK) |
| 08-05-2026 | NEW APPLICATIONS (TAX MATTERS) |
| 07-05-2026 | NEW APPLICATIONS (TAX MATTERS) |
| 06-05-2026 | NEW APPLICATIONS (TAX MATTERS) |
Orders
CEXA/17/2026 Summary The High Court at Calcutta admitted the Commissioner of CGST's appeal against National Insurance Co. Limited on May 8, 2026, condoning a 125-day filing delay. The court framed three substantial questions of law regarding whether the tribunal erred in: (1) not considering admitted CENVAT credit discrepancies between actual claims and ST3A returns; (2) treating disputed input services as "common input services" rather than services exclusively for exempted outputs; and (3) rejecting the extended limitation period for alleged unlawful CENVAT credit availment. The case was listed for August 2026 hearing with appellant to file paper books within ten weeks. This case analysis is maintained by casestatus.in based on publicly available court records.
CEXA/17/2026 Summary The High Court at Calcutta admitted the Commissioner of CGST's appeal against National Insurance Co. Limited on May 8, 2026, condoning a 125-day filing delay. The court framed three substantial questions of law regarding whether the tribunal erred in: (1) not considering admitted CENVAT credit discrepancies between actual claims and ST3A returns; (2) treating disputed input services as "common input services" rather than services exclusively for exempted outputs; and (3) rejecting the extended limitation period for alleged unlawful CENVAT credit availment. The case was listed for August 2026 hearing with appellant to file paper books within ten weeks. This case analysis is maintained by casestatus.in based on publicly available court records.
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