Madras High Court
Commissioner Of Service Tax - Iii vs M/S.Mphasis Limited on 1 June, 2017
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, R.Suresh Kumar
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 01.06.2017 CORAM THE HONOURABLE MR.JUSTICE RAJIV SHAKDHER And THE HONOURABLE MR.JUSTICE R.SURESH KUMAR C.M.A.No.1860 of 2016 Commissioner of Service Tax - III, "Newry Towers", 12th Main Road, 2nd Avenue, Anna Nagar, Chennai - 600 040. ... Appellant Vs. M/s.Mphasis Limited (formerly known as M/s.AIG Systems Solutions Pvt. Ltd.,) The Lords -II, Northern Extension Area, Ekkaduthangal, Thiru Vi Ka Industrial Estate, Guindy, Chennai - 600 032. .... Respondent Appeal filed under Section 35G (2) of the Central Excise Act, 1944, against the order dated 28.03.2016 passed in Final Order No.40525 of 2016, by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai. RAJIV SHAKDHER,J. AND R.SURESH KUMAR,J. For Appellant : Mr.A.P.Srinivas --------- J U D G M E N T
(Judgment of the Court was delivered by RAJIV SHAKDHER,J.)
1. This appeal was admitted on 02.09.2016, when the following questions of law were framed for consideration by this Court:
"(a) Whether the decision of CESTAT in allowing refund of Cenvat credit, even without registration, is correct?
(b) Whether CESTAT is correct is not considering the safeguards, conditions and limitations, as stipulated in the Appendix to Notification No.05/2005-CE (NT) dated 14.03.2006?
(c) Whether CESTAT is correct in applying the ratio of the judgment of the Hon'ble Karnataka High Court in the case of M/s.mPortal Wireless Solutions Private Limited, when the said judgement was not accepted on merits, but de to low revenue effect?"
2.Mr.A.P.Srinivas, learned counsel for the Appellant/Revenue says that the questions of law raised in the captioned appeal are covered against the Revenue, by virtue of the judgment dated 10.04.2017, passed in C.M.A.No.860 of 2017, titled: Commissioner of Service Tax-III v. Customs, Excise & Service Tax Appellate Tribunal.
3. Accordingly, the appeal is dismissed and the questions of law, so framed, are answered in favour of the Assessee. However, there shall be no order as to costs.
[R.S.A.,J.] [R.S.K.,J.] 01.06.2017 sl Speaking order / Non Speaking order To
1.The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai.
RAJIV SHAKDHER,J.
AND R.SURESH KUMAR,J.
sl C.M.A.No.1860 of 2016 01.06.2017 http://www.judis.nic.in