This appeal against the Customs, Excise, Service Tax Appellate Tribunal was dismissed. The Court held that no substantial question of law arose as the Tribunal had correctly applied the Supreme Court's decision in Chandrapur Magnet Wires regarding Cenvat Credit reversal.
The appeal was dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
Tax Case No. 69 of 2017
(Arising out of order dated 29.09.2016 in Final Order No. A/54533/2016-EX[DB] of the the Customs, Excise, Service Tax Appellate Tribunal)
---- Appellant
Versus
---- Respondent
| For Appellant | : | Shri Vinay Pandey, Advocate |
|---|---|---|
| For Respondent | : | Shri Sharad Mishra, Advocate appears on behalf of Shri Sachin Singh Rajpur, Advocate |
Hon’ble Shri Thottathil B. Radhakrishnan, Chief Justice Hon’ble Shri Sharad Kumar Gupta, Judge
Judgment on Board
Per, Thottathil B. Radhakrishnan, Chief Justice
22/08/2017
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(S.C.) to hold that even cases where the reversal of the credit was made after the direction of the Tribunal in the appellate stage could have been considered as eligible for reversal. Though the Respondent cannot justify the non-maintenance of separate accounts, the fact of the matters remains that the Tribunal has rendered the decision on the facts of the case applying what it has taken as principles emanating out of the decision of the Hon'ble Apex Court in Chandrapur Magnet Wires (P) Ltd. (supra). We, therefore, are unable to see that any substantial question of law arises for decision in this appeal to be answered in favour of the revenue. Hence, this appeal fails.
Sd/Sd/-
(Thottathil B. Radhakrishnan) (Sharad Kumar Gupta) Chief Justice Judge
vatti
2 issues framed by the court
Whether the Appellant is eligible to challenge the Tribunal's decision on reversal of Cenvat Credit.
Whether the Tribunal's application of the Supreme Court's decision in Chandrapur Magnet Wires constitutes a substantial question of law.
Colour shows how this judgement treated each authority
Chandrapur Magnet Wires (P) Ltd.Applied¶17
Chandrapur Magnet Wires (P) Ltd. - 1996 (81) ELT 3 (S.C.)
1 provisions across 1 enactments
Commissioner, Central Excise, Customs & Service Tax Raipur
Uniworth Ltd. (DTA Unit)
Thottathil B. Radhakrishnan
Sharad Kumar Gupta
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
