Rajasthan High Court - Jaipur
Commissioner Of Central Goods And ... vs Bharti Hexacom Limited on 22 January, 2019
Bench: Mohammad Rafiq, Goverdhan Bardhar
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Central/excise Appeal No. 4/2019
Commissioner Of Central Goods And Service Tax
----Appellant
Versus
Bharti Hexacom Limited
----Respondent
For Appellant(s) : Mr. Siddharth Ranka HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 22/01/2019 Heard the learned counsel for the appellant.
Appeal is admitted on the following substantial questions of law:
"(i) Whether the ld. CESTAT was right in law in setting aside the demand for the extended period holding that the issue of admissibility of Cenvat Credit was in dispute for a considerable period of time and there were conflicting decisions on the issue whereas during the impugned period there was no dispute regarding inadmissibility of Credit on mobile tower and tower materials?
(ii) Whether the ld. CESTAT is correct in setting aside the demand for the extended period ignoring the fact that the details of Cenvat Credit availed were never disclosed by the assessee to the department."
Issue notice.
(GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J RS/Ashu/34 (Downloaded on 05/06/2021 at 10:16:22 PM) Powered by TCPDF (www.tcpdf.org)