Gujarat High Court
Principal Commissioner vs Echjay Industries Pvt. ... on 13 June, 2016
Author: A.Y. Kogje
Bench: S.R.Brahmbhatt, A.Y. Kogje
O/TAXAP/431/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 431 of 2016
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PRINCIPAL COMMISSIONER....Appellant(s)
Versus
ECHJAY INDUSTRIES PVT. LTD....Opponent(s)
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Appearance:
MR RJ OZA, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE S.R.BRAHMBHATT
and
HONOURABLE MR.JUSTICE A.Y. KOGJE
Date : 13/06/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE A.Y. KOGJE) The appeal is ADMITTED for consideration of following substantial questions of law:-
[a] Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that the services availed by a manufacture for outward transportation of its final products from the place of removal should be treated as an input service in terms of Rule 2[1][ii] of the CENVAT Credit Rules, 2004?
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HC-NIC Page 1 of 2 Created On Tue Jun 14 04:08:17 IST 2016
O/TAXAP/431/2016 ORDER
[b] Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in allowing the Cenvat Credit availed by the respondent in respect of service tax paid on Goods Transport Agency service for outward transportation of the goods beyond the place of removal?
(S.R.BRAHMBHATT, J.) (A.Y. KOGJE, J.) SHITOLE Page 2 of 2 HC-NIC Page 2 of 2 Created On Tue Jun 14 04:08:17 IST 2016