Gujarat High Court
Commissioner - Central Excise & Customs ... vs Modern Petrofils Ltd - Opponent(S) on 14 October, 2010
Author: K.A.Puj
Bench: K.A.Puj
TAXAP/2402/2009 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 2402 of 2009
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COMMISSIONER - CENTRAL EXCISE & CUSTOMS VADODARA -
II - Appellant(s)
Versus
MODERN PETROFILS LTD - Opponent(s)
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Appearance :
MR GAURANG H BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE K.A.PUJ
and
HONOURABLE MS.JUSTICE H.N.DEVANI
Date : 14/10/2010
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE K.A.PUJ)
1. The appellant, Commissioner of Central Excise & Customs, Vadodara-II has filed this tax appeal under section 35G of the Central Excise Act, 1944, proposing to formulate in all four questions as referred in paragraph 7, page 21 of the memo of tax appeal.
2. Heard Mr.Gaurang Bhatt, learned Standing Counsel appearing for the appellant-revenue and perused the orders passed by the authorities below.
3. In view of the fact that tax appeal filed by the Department against the decision of the Larger Bench of HC-NIC Page 1 of 2 Created On Thu Jun 09 02:34:24 IST 2016 TAXAP/2402/2009 2/2 ORDER the Tribunal in the case of M/s ABB Limited v. CCE, [2009- TIOL-830-CESTAT-BANG-LB], on which reliance was placed by the Tribunal in the impugned order is admitted, we admit this tax appeal and formulate the following question as a substantial question of law:
"Whether the Appellate Tribunal is justified in law as well as in the facts and circumstances of the case in holding that the Goods Transport Agency (GTA) Services used for the transport of the final products from the place of removal should be treated as the input services for allowing the credit of the service tax paid on such services?"
4. Notice to other side. Additional affidavit, if any, to be filed within three months from the date of this order.
[K.A.PUJ, J.] [HARSHA DEVANI, J.] parmar* HC-NIC Page 2 of 2 Created On Thu Jun 09 02:34:24 IST 2016