Karnataka High Court
M/S Sobha Developers Ltd vs Commissioner Of Central Excise on 31 January, 2013
Bench: D.V.Shylendra Kumar, B.Sreenivase Gowda
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 31ST DAY OF JANUARY, 2013
PRESENT
THE HON'BLE MR.JUSTICE D V SHYLENDRA KUMAR
AND
THE HON'BLE MR.JUSTICE B SREENIVASE GOWDA
CEA No. 11 of 2012
C/w
CEA Nos. 10, 9, 5, 2, 8, 7,
6, 3, 1 and 4 of 2012
IN CEA NO. 11/2012
BETWEEN:
M/S SOBHA DEVELOPERS LTD.,
PLOT NO. 10, BOMMASANDRA-
JIGANI LINK ROAD
KIADB INDUSTRIAL AREA,
BOMMASANDRA
BANGALORE - 560 159 ... APPELLANT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs.]
AND:
COMMISSIONER OF CENTRAL EXCISE
& SERVICE TAX
LARGE TAX PAYERS UNIT,
JSS TOWERS
BANASHANKARI III STAGE
100 FEET RING ROAD,
BANGALORE - 560 085 ... RESPONDENT
2
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THAT FINDINGS OF THE
TRIBUNAL IN FINAL ORDER NOS. 435 TO 445/2011 IN ST/141/08
DATED 28/06/2011 PRODUCED AT ANNEXURE - 'A', WHICH IS
PREJUDICIAL TO THE INTEREST OF THE APPELLANTS AND HOLD
THAT THE SUPPLY OF SERVICES TO SEZ UNITS/DEVELOPERS IS
EXPORT OF SERVICE AND ETC.,
IN CEA NO. 10/2012
BETWEEN:
M/S SOBHA DEVELOPERS LTD.,
4TH FLOOR, GERA LEGEND,
NORTH KOREGAON PARK ROAD,
PUNE - 411 001 ... APPELLANT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs.]
AND:
COMMISSIONER OF CENTRAL EXCISE
& SERVICE TAX
LARGE TAXPAYERS UNIT,
JSS TOWERS
BANASHANKARI III STAGE
100 FEET RING ROAD,
BANGALORE - 560 085 ... RESPONDENT
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THAT FINDINGS OF THE
TRIBUNAL IN FINAL ORDER NOS. 435 TO 445/2011 IN ST/263/10
DATED 28/06/2011 PRODUCED AT ANNEXURE-'A', WHICH IS
PREJUDICIAL TO THE INTEREST OF THE APPELLANTS AND HOLD
THAT THE SUPPLY OF SERVICES TO SEZ UNITS/DEVELOPERS IS
EXPORT OF SERVICE AND ETC.,
3
IN CEA NO. 9/2012
BETWEEN:
M/S SOBHA DEVELOPERS LTD.,
PLOT NO. 10, BOMMASANDRA-
JIGANI LINK ROAD
KIADB INDUSTRIAL AREA,
BOMMASANDRA
BANGALORE - 560 159 ... APPELLANT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs.]
AND:
COMMISSIONER OF CENTRAL EXCISE
& SERVICE TAX
LARGE TAXPAYERS UNIT,
JSS TOWERS
BANASHANKARI III STAGE
100 FEET RING ROAD,
BANGALORE - 560 085 ... RESPONDENT
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THAT FINDINGS OF THE
TRIBUNAL IN FINAL ORDER NOS.435 TO 445/2011 IN ST/262/10
DATED 28/06/2011 PRODUCED AT ANNEXURE-'A', WHICH IS
PREJUDICIAL TO THE INTEREST OF THE APPELLANTS AND HOLD
THAT THE SUPPLY OF SERVICES TO SEZ UNITS/DEVELOPERS IS
EXPORT OF SERVICE AND ETC.,
IN CEA NO. 5/2012
BETWEEN:
M/S SOBHA DEVELOPERS LTD.,
4TH FLOOR, GERA LEGEND,
NORTH KOREGAON PARK ROAD,
PUNE - 411 001 ... APPELLANT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs.]
4
AND:
COMMISSIONER OF CENTRAL EXCISE
& SERVICE TAX
LARGE TAX PAYERS UNIT,
JSS TOWERS
BANASHANKARI III STAGE
100 FEET RING ROAD,
BANGALORE - 560 085 ... RESPONDENT
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THAT FINDINGS OF THE
TRIBUNAL IN FINAL ORDER NOS. 435 TO 445/2011 IN ST/833/09
DATED 28/06/2011 PRODUCED AT ANNEXURE-'A', WHICH IS
PREJUDICIAL TO THE INTEREST OF THE APPELLANTS AND HOLD
THAT THE SUPPLY OF SERVICES TO SEZ UNITS/DEVELOPERS IS
EXPORT OF SERVICE AND ETC.,
IN CEA NO. 2/2012
BETWEEN:
M/S SOBHA DEVELOPERS LTD.,
NO. 43, SECOND FLOOR
DICKENSON ROAD
BANGALORE - 560 042 ... APPELLANT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs.]
AND:
COMMISSIONER OF CENTRAL EXCISE
& SERVICE TAX
LARGE TAXPAYERS UNIT,
JSS TOWERS
BANASHANKARI III STAGE
100 FEET RING ROAD,
BANGALORE - 560 085 ... RESPONDENT
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THAT FINDINGS OF THE
TRIBUNAL IN FINAL ORDER NOS. 435 TO 445/2011 IN ST/569/08
DATED 28/06/2011 PRODUCED AT ANNEXURE-'A', WHICH IS
5
PREJUDICIAL TO THE INTEREST OF THE APPELLANTS AND HOLD
THAT THE SUPPLY OF SERVICES TO SEZ UNITS/DEVELOPERS IS
EXPORT OF SERVICE AND ETC.,
IN CEA NO. 8/2012
BETWEEN:
M/S SOBHA DEVELOPERS LTD.,
PLOT NO. 10, BOMMASANDRA-
JIGANI LINK ROAD
KIADB INDUSTRIAL AREA,
BOMMASANDRA
BANGALORE - 560 159 ... APPELLANT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs.]
AND:
COMMISSIONER OF CENTRAL EXCISE
& SERVICE TAX
LARGE TAX PAYERS UNIT,
JSS TOWERS
BANASHANKARI III STAGE
100 FEET RING ROAD,
BANGALORE - 560 085 ... RESPONDENT
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THAT FINDINGS OF THE
TRIBUNAL IN FINAL ORDER NOS. 435 TO 445/2011 IN ST/832/09
DATED 28/06/2011 PRODUCED AT ANNEXURE-'A', WHICH IS
PREJUDICIAL TO THE INTEREST OF THE APPELLANTS AND HOLD
THAT THE SUPPLY OF SERVICES TO SEZ UNITS/DEVELOPERS IS
EXPORT OF SERVICE AND ETC.,
IN CEA NO. 7/2012
BETWEEN:
M/S SOBHA DEVELOPERS LTD.,
NO. 43, SECOND FLOOR
DICKENSON ROAD
BANGALORE - 560 042 ... APPELLANT
6
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs.]
AND:
COMMISSIONER OF CENTRAL EXCISE
& SERVICE TAX
LARGE TAX PAYERS UNIT,
JSS TOWERS
BANASHANKARI III STAGE
100 FEET RING ROAD,
BANGALORE-560085 ... RESPONDENT
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THAT FINDINGS OF THE
TRIBUNAL IN FINAL ORDER NOS. 435 TO 445/2011 IN ST/831/09
DATED 28/06/2011 PRODUCED AT ANNEXURE-'A', WHICH IS
PREJUDICIAL TO THE INTEREST OF THE APPELLANTS AND HLD
THAT THE SUPPLY OF SERVICES TO SEZ UNITS/DEVELOPERS IS
EXPORT OF SERVICE AND ETC.,
IN CEA NO. 6/2012
BETWEEN:
M/S SOBHA DEVELOPERS LTD.,
PLOT NO. 10, BOMMASANDRA-
JIGANI LINK ROAD
KIADB INDUSTRIAL AREA,
BOMMASANDRA
BANGALORE - 560 159 ... APPELLANT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs.]
AND:
COMMISSIONER OF CENTRAL EXCISE
& SERVICE TAX
LARGE TAXPAYERS UNIT,
JSS TOWERS
BANASHANKARI III STAGE
7
100 FEET RING ROAD,
BANGALORE - 560 085 ... RESPONDENT
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THAT FINDINGS OF THE
TRIBUNAL IN FINAL ORDER NOS. 435 TO 445/2011 IN ST/511/08
DATED 28/06/2011 PRODUCED AT ANNEXURE-'A', WHICH IS
PREJUDICIAL TO THE INTEREST OF THE APPELLANTS AND HOLD
THAT THE SUPPLY OF SERVICES TO SEZ UNITS/DEVELOPERS IS
EXPORT OF SERVICE AND ETC.,
IN CEA NO. 3/2012
BETWEEN:
M/S SOBHA DEVELOPERS LTD.,
NO. 43, SECOND FLOOR
DICKENSON ROAD
BANGALORE - 560 042 ... APPELLANT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs.]
AND:
COMMISSIONER OF CENTRAL EXCISE
& SERVICE TAX
LARGE TAX PAYERS UNIT,
JSS TOWERS
BANASHANKARI III STAGE
100 FEET RING ROAD,
BANGALORE - 560 085 ... RESPONDENT
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THAT FINDINGS OF THE
TRIBUNAL IN FINAL ORDER NOS. 435 TO 445/2011 IN ST/261/10
DATED 28/06/2011 PRODUCED AT ANNEXURE-'A', WHICH IS
PREJUDICIAL TO THE INTEREST OF THE APPELLANTS AND HOLD
THAT THE SUPPLY OF SERVICES TO SEZ UNITS/DEVELOPERS IS
EXPORT OF SERVICE AND ETC.,
8
IN CEA NO. 1/2012
BETWEEN:
M/S SOBHA DEVELOPERS LTD.,
NO. 43, SECOND FLOOR
DICKENSON ROAD
BANGALORE - 560 042 ... APPELLANT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs.]
AND:
COMMISSIONER OF CENTRAL EXCISE
& SERVICE TAX
LARGE TAX PAYERS UNIT,
JSS TOWERS
BANASHANKARI III STAGE
100 FEET RING ROAD,
BANGALORE - 560 085 ... RESPONDENT
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THAT FINDINGS OF THE
TRIBUNAL IN FINAL ORDER NOS. 435 TO 445/2011 IN ST/140/08
DATED 28/06/2011 PRODUCED AT ANNEXURE-'A', WHICH IS
PREJUDICIAL TO THE INTEREST OF THE APPELLANTS AND HOLD
THAT THE SUPPLY OF SERVICES TO SEZ UNITS/DEVELOPERS IS
EXPORT OF SERVICE AND ETC.,
IN CEA NO. 4/2012
BETWEEN:
M/S SOBHA DEVELOPERS LTD.,
4TH FLOOR, GERA LEGEND,
NORTH KOREGAON PARK ROAD,
PUNE - 411 001 ... APPELLANT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs.]
9
AND:
COMMISSIONER OF CENTRAL EXCISE
& SERVICE TAX
LARGE TAX PAYERS UNIT,
JSS TOWERS
BANASHANKARI III STAGE
100 FEET RING ROAD,
BANGALORE - 560 085 ... RESPONDENT
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THAT FINDINGS OF THE
TRIBUNAL IN FINAL ORDER NOS. 435 TO 445/2011 IN ST/840/09
DATED 28/06/2011 PRODUCED AT ANNEXURE-'A', WHICH IS
PREJUDICIAL TO THE INTEREST OF THE APPELLANTS AND HOLD
THAT THE SUPPLY OF SERVICES TO SEZ UNITS/DEVELOPERS IS
EXPORT OF SERVICE AND ETC.,
THESE CEAs COMING ON FOR ADMISSION, THIS DAY,
SHYLENDRA KUMAR, J., MADE THE FOLLOWING:
JUDGMENT
Mr..G.Shivadass, learned counsel appearing for the appellant in CEA Nos.11, 10, 9, 5, 2, 8, 7, 6, 3, 1 and 4 of 2012 submits that in view of dismissal of CEA Nos.47, 53, 52, 51, 50, 49, 48, 46, 45, 44 and 43 of 2011 preferred by the revenue as not pressed and the question raised in these above appeals also being part of the very same order of the CENVAT Credit Rules, 2004 which had been appealed against by the revenue and those appeals having now been 10 dismissed. These appeals also may be dismissed as not pressed, as the relief to the assessee has been ensured in terms of the Finance Act 2012.
Accordingly, these appeals are also dismissed as not pressed.
Sd/-
JUDGE Sd/-
JUDGE NG*