Bajaj Auto Ltd. v. the Commissioner of Central Tax, Pune I Commissionerate
Case brief
What is this about?
COURT
What the court decided
902-CEXA-255-17.doc
Sharayu Khot.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 255 OF 2017
Bajaj Auto Ltd. …Appellant
Versus
The Commissioner of Central Tax …Respondent
Mr. Makarand Joshi, i/b MAX Legal, for the Appellant.
Mr. Vijay Kantharia a/w Mr. Ram Ochani, for the Respondent.
CORAM : M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
DATE : 5 October 2018
ORDER :
Issues for consideration
2 issues framed by the court
Whether the Tribunal can confirm denial of CENVAT Credit on grounds not alleged in the Show Cause Notice?
Whether Tribunal is right in denying CENVAT Credit on inputs when value is written off prior to insertion of Sub-Rule (5B)?
Parties & counsel
- appellant
Bajaj Auto Ltd.
- respondent
The Commissioner of Central Tax
Coram
M.S. Sanklecha
Case details
As recorded by the court registry
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