Gujarat High Court
Commissioner Of Central Excise And ... vs Haldyn Glass Gujarat Ltd - Opponent(S) on 23 September, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/1607/2009 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1607 of 2009
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COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS -
Appellant(s)
Versus
HALDYN GLASS GUJARAT LTD - Opponent(s)
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Appearance :
MR YN RAVANI for the Appellant.
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HONOURABLE THE CHIEF JUSTICE MR.
CORAM :
K.S.RADHAKRISHNAN
and
HONOURABLE MR.JUSTICE ANANT S.
DAVE
Date : 23/09/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR.
K.S.RADHAKRISHNAN) Heard learned counsel for the appellant. Admit.
Issue notice of admission to the respondent on the following substantial question of law.
"Whether the Tribunal committed an error in interpreting Rule 2(1) of Cenvat Credit Rules, 2004 by allowing Cenvat Credit of Service tax paid on the bus service (tour operator) for transporting employees and "Canteen service for staff employees", though such services do not fall within "input service?"
(K.S.Radhakrishnan,CJ) (Anant S Dave,J) ***darji