COMMISSIONER OF CGST AND CENTRAL EXCISE vs M/S INTEGRATED COAL MINING LIMITED — C.A. No. 6723/2026

Case under Indirect Taxation : Service Tax Section XVII-A. Status: Disposed.

Disposed

CNR: SCIN010103882026

Filing Date

17-Feb-2026

Registration No

C.A. No. 6723/2026

Diary Number

10388/2026

Order Date

20-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Last updated 24-May-2026

Acts & Sections

Indirect Taxation : Service Tax Section XVII-A

Petitioner(s)

  1. 1.COMMISSIONER OF CGST AND CENTRAL EXCISE

    Adv. GURMEET SINGH MAKKER

Respondent(s)

  1. 1.M/S INTEGRATED COAL MINING LIMITED

    Adv. KHAITAN & CO. [caveat]

Case History

  1. Case disposedDisposed

  2. 20-Apr-2026

    ROP - of Main CaseView PDF

  3. 20-Apr-2026

    Fresh

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice Vijay Bishnoi

  4. 17-Feb-2026

    Case filed

    Registration No. C.A. No. 6723/2026

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed the Commissioner of CGST and Central Excise's civil appeal against M/S Integrated Coal Mining Limited, finding that imposing service tax on crushing and transportation charges would constitute double taxation alongside existing excise duty and VAT levies. The court condoned the 198-day delay in filing the appeal and allowed the exemption application, with all pending applications disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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