2018 (8) TMI 1507 – PUNJAB AND HARYANA HIGH COURT – TMI – Maintainability of appeal – substantial questions of law – monetary amount involved – Held that:- It is made clear that dismissal of present appeal will not be taken as upholding the order passed by the Tribunal as the legal issue raised therein is left open to be considered in an appropriate case. – CEA No.36 of 2018 (O&M) Dated:- 23-8-2018 – MR. RAJESH BINDAL AND MR. AMIT RAWAL, JJ. For The Appellant : Mr. Sourabh Goel, Advocatea ORDER RAJESH BINDAL J. The appellant in the present appeal has challenged the order dated 05.06.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh arising out of Appeal No. E/395/2012, raising the following substantial ques
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
surmises and conjectures to conclude that the respondent assessee is entitled to benefit of CENVAT Credit for 'rent service', when admittedly, the part of premises has been sub leased to sister concern and therefore that part of service is not availed and does not have nexus with manufacturing process? (iv) Whether Hon'ble CESTAT is justified in not considering the provisions of Rule 9 of CENVAT Credit Rules, 2004 which categorically provides for the documents on the basis of which CENVAT Credit may be claimed by the party? (v) Whether the Ld. CESTAT has committed a grave error in allowing the appeal of the respondent and allowing CENVAT Credit claimed by the respondent on the basis of debit notes which does not find mention in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s are also not same and therefore the said judgment is not applicable in the present case? At the very outset, learned counsel for the appellant submitted that the amount involved in the present appeal is ₹ 40,06,525/-. As the amount involved is less than the limit prescribed in the Circular issued by the Central Board of Indirect Taxes & Customs (Judicial Cell) dated 11.07.2018, the present appeal be dismissed as not maintainable. Ordered accordingly. However, it is made clear that dismissal of present appeal will not be taken as upholding the order passed by the Tribunal as the legal issue raised therein is left open to be considered in an appropriate case. – Case laws – Decisions – Judgements – Orders – Tax Management India –
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =