Commissioner Of Central Goods And Service Tax And Central Excise Versus Cadila Health Care Ltd.
Service Tax
2018 (7) TMI 1065 – GUJARAT HIGH COURT – 2018 (15) G. S. T. L. 309 (Guj.) , 2018 (361) E.L.T. 966 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 14-6-2018
R/TAX APPEAL NO. 591 of 2018, 593 of 2018, 614 of 2018
Service Tax
MR. AKIL KURESHI and MR. B.N. KARIA JJ.
Appearance:
MR DHAVAL D VYAS (3225) for the PETITIONER(s) No. 1
for the RESPONDENT(s) No. 1
ORAL ORDER
(PER : MR.AKIL KURESHI)
1. These Tax Appeals are filed by the department challenging common judgement of CESTAT dated 31.03.2017 by which large number of appeals came to be disposed of. Case of the department is that the issue is already decided by this Cou
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that such judgement of the Tribunal has been carried in appeal by the department before the High Court. We are informed that such appeal being Tax Appeal No. 444 of 2016 is admitted and is pending.
2. In view of such factual background, the Tribunal disposed of appeals raising similar questions as under:
“Considering the number of appeals on the same issue and categorical observation of the Hon'ble High Court in Astik Dyestuff Pvt. Ltd's case (supra) that the judgement is binding on all situated within the territorial jurisdiction of High Court, in my opinion, it would be inappropriate, to decide the issue following the Division Bench judgement when the matter is on board of the High Court. In similar circumstances, a Division Ben
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