Custom, Excise & Service Tax Tribunal
Cognizant Technology Solutions India ... vs Commissioner Of Gst&Amp;Cce (Chennai ... on 29 July, 2019
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/COD/40167,40168/2019 and ST/40547,40548/2019
[arising out of Orders-in-Appeal No.16 & 17/2018 (CTA-II), dated
29.01.2018 passed by the Commissioner of Central Excise (Appeals-II),
Chennai]
M/s.COGNIZANT TECHNOLOGY SOLUTIONS APPELLANT
INDIA PVT. LTD.
Versus
COMMISSIONER OF GST & CENTRAL EXCISE RESPONDENT
(CHENNAI SOUTH) Appearance:
For the Appellant Shri R. Rajaram, Adv. For the Respondent Shri K. Veerabhadra Reddy, ADC (AR) CORAM:
Hon'ble Shri P. Venkata Subba Rao, Member (Technical) Hon'ble Shri P. Dinesha, Member (Judicial) Date of hearing/decision 29-07-2019 FINAL ORDER NOs. 40975-40976 / 2019 Per P. Venkata Subba Rao:
Learned consultant for the appellant submits that these applications for COD were filed by them seeking to condonation of delay in filing the appeals. However, they now wish to withdraw the appeals themselves. As these appeals pertain to seeking of refund of Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004, after introduction of GST, the entire Cenvat credit in dispute is now available as input tax credit in GST and, therefore, they no longer wish 2 ST/COD/40167,40168/2019 in ST/40547,40548/2019 to pursue these appeals. For earlier period, this Bench Vide Final Order No.41855-41856/2018, dated 20.06.2018 in a similar case allowed withdrawal of their appeals.
2. Learned departmental representative has no objection to the application for withdrawal of the appeals.
3. In view of the above, the COD applications are disposed of and appeals are dismissed as withdrawn.
(Dictated and pronounced in open court) (P. DINESHA) (P. VENKATA SUBBA RAO) MEMBER (JUDICIAL) MEMBER (TECHNICAL) ksr 29-07-2019 3 ST/COD/40167,40168/2019 in ST/40547,40548/2019 4 ST/COD/40167,40168/2019 in ST/40547,40548/2019 DRAFT Remarks I II III Date of 29.07.2019 dictation Draft Order 29.07.2019
- Date of typing Fair Order 29.07.2019 Typing Date of 01.08.2019 numbering and date of dispatch