Karnataka High Court
Commissioner Of Central Excise vs M/S Larsen & Turbo Limited on 27 January, 2011
Bench: N.Kumar, Ravi Malimath
W1- N THE HIGH COURT OF KARNATAKA AT B4\.,A§.\_i.JLj"5_&A':L':5."E«';E"
QATED THIS THE 27?" DA_\f,..QE JAb2'L3A'R$2'_';f3d';1 1 _* PREsEN?t <.
THE HOIWBLE MR_. j'ts.:5s't'--1;:E r\£'.':<Lii\?1Ar;T:
THVE'..:,H(§iN" ':3 LE': M sg;T1jc E é2 A"\'}1 MALIMATH 'j.'i,'§E-~'3;_jb4'c';"1o7 OF 2010 B%AEj?W?E€.Lv.s & » of Central Excise 8: S.T., V ES/.E.\_/sore-.._C'<.'smrjfassionerate, S~«1, S~2, ~--Vi's1+aya'Mjzs.rga, Siddarthanagar, Mysore ""°_ O1 1. '. .APPELLANT (By S.r§A'1'Y.Hariprasad, Advocate) I V M/s.LarSe:": at Turbo Limited iéififig Industriai Area, M""'W Hebbaifleotagaiii, Mysore -- 370 018. .i.RESP{3i\E9_Ei'\iT *ié<>§< This CEA filed under section 35-<3 set» t::e'iiec--enteai., Excise Act, 1944 praying to decide the suE>_stéa~-htiafciuestiori of iaw stated therein, set aside .th»e.._i?ina.'i Or{i'efr»NVo.,?r85;'.;1Ot. ' dated 16/04/2010 passed byjthe_CESTATA,'-S'0--uth".Zj_orae ' Bench, Bangaiore.
This CEA coming iteh-v..xforA.V'adrh_iVsVs~iQn..:"thrisj data» KUMAR 3., delivered the foEIowih'c_.;:_-- in this appeai is whether the credit of'*3e'r\,~i.ce taxfjaid on outdoor catering services receh,rieci"i--for canteen by the assessee manufacturers is aer_1..not. In other words, the appeai relates to Ciete'i'f.:;1Vinatien of the rate of' tax payable for the ser\';tce~s rendered. The same is excluded from the r._§u4'i5_'sdicti0n of this Ceert under Section 3543 en' the Centrai Excise Actt Ali those matters fall within the exeiusive juristiietierr er" the Apex Ceeri: under Section 33%" of the Act. In that View ef the matter, the appeai __i$"""r;--%.>':;-.._i__5 maintainabie. Accordingiy, the appeai is rejecte(i~vr---e,é:~?§rx{i'r{?g' Eiberty to the appeflants to prefer a sta:2;_ut0:r§§Anap§s§éi.. u'mfiieEff-.,_'_: :-- A' Section 35--L cf the Act to the Apex C_.ourt. ¥__ Rs E</--