C.E.A. No.3/2019 dismissed on withdrawal by the appellant, who intended to seek relief under the Sabka Viswas Scheme, 2019.
Appeal dismissed as withdrawn.
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.
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF DECEMBER, 2019
PRESENT
THE HON’BLE MR. JUSTICE ARAVIND KUMAR
AND
THE HON’BLE MR. JUSTICE SURAJ GOVINDARAJ
C.E.A.NO.3/2019
BETWEEN:
M/S WIPRO ENTERPRISES PRIVATE LIMITED (UPON DEMERGER OF M/S WIPRO LTD.) 9B-10A, PHASE-1, PEENYA INDUSTRIAL AREA, BANGALORE – 560 058.
…APPELLANT
(BY SRI. T.V. AJAYAN, ADVOCATE FOR M/S CHANDER KUMAR & ASSOCIATES)
AND:
THE COMMISSIONER OF CENTRAL EXCISE (RENAMED AS THE COMMISSIONER OF CENTRAL TAX) BANGALORE III COMMISSIONERATE, P.B.NO.5400 C.R. BUILDING, QUEEN’S ROAD BANGALORE – 560 001.
…RESPONDENT
(RESPONDENT SERVED)
THIS APPEAL IS FILED UNDER SECTION 35G OF CENTRAL EXCISE ACT, 1944 PRAYING TO DECIDE THE FOREGOING QUESTIONS OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW THAT MAY BE FORMULATED BY THIS HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE FINAL ORDER NO.20494/2018 DATED:22.02.2018 (ANNEXURE-A) AND INTERIM ORDER NO.1/2018 DATED:09.02.2018 (ANNEXURE-B) PASSED BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, BENGALURU BENCH IN APPEAL NO.E/20420/2015 IN SO FAR AS THEY DENY THE BENEFIT OF CENVAT CREDIT ON OUTDOOR CATERING SERVICES.
2
THIS APPEAL COMING ON FOR FURTHER ORDER THIS DAY, ARAVIND KUMAR J, DELIVERED THE FOLLOWING:
JUDGMENT
Learned counsel appearing for appellant has filed a
memo seeking withdrawal of the appeal on the ground that appellant intends to approach jurisdictional authorities seeking relief under Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019.
Placing the said memo on record, appeal is dismissed as withdrawn for the reasons indicated in the memo.
Pending applications, if any, stands consigned to records.
SD/JUDGE
SD/JUDGE
DR
M/s Wipro Enterprises Private Limited
The Commissioner of Central Excise Bangalore III
Aravind Kumar
Suraj Govindaraj
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
