The appeal was dismissed as withdrawn because the tax effect was below the threshold limit for departmental appeals, though the substantial question of law was kept open.
Appeal dismissed as withdrawn; substantial question of law kept open.
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.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.02.2022
CORAM :
THE HONOURABLE MR.JUSTICE R.MAHADEVAN AND THE HONOURABLE MR.JUSTICE J.SATHYA NARAYANA PRASAD
C.M.A.NO.2738 OF 2015 AND MP.NO.1 OF 2015
The Commissioner of Central Excise Chennai II Commissionerate, M.H.U.Complex, No.692, Anna Salai, Nandanam, Chennai 600 035.
... Appellant
Versus
... Respondents
Civil Miscellaneous Appeal filed under Section 35 (G) of the Central Excise Act, 1944 against the order dated 19.02.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, in Final Order No.40171 of 2015 in Appeal No. E/147/2008-SM.
For Appellant : Mr.A.P.Srinivas Senior Standing Counsel
For R2 : No appearance
JUDGMENT
(Judgment of the Court was delivered by R. MAHADEVAN, J.)
This Civil Miscellaneous Appeal has been filed by the appellant / Revenue, challenging the order dated dated 19.02.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, in Final Order No.40171 of 2015 in Appeal No. E/147/2008-SM.
2.By order dated 21.01.2016, this court admitted the aforesaid civil miscellaneous appeal on the following substantial question of law:
"Whether the Final Order passed is legally correct in holding that input service tax credit on services relating to the post manufacturing expenses beyond the place of removal is admissible to the manufacturer as "Input Service Tax Credit", by overlooking the statutory provision of Rule 2(1) of the Cenvat Credit Rules, 2004?"
Sd/Assistant Registrar(CS-VII)
//True Copy//
Sub Assistant Registrar
av
To
C.M.A.No.2738 of 2015 and MP.No.1 of 2015
KG(CO) RLP(08/03/2022)
The Commissioner of Central Excise Chennai II Commissionerate
The Customs Excise and Service Tax Appellate Tribunal
M/s. Lucas TVS Ltd.
R. MAHADEVAN
J. SATHYA NARAYANA PRASAD
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
