Supreme Court - Daily Orders
Solar Industries India Limited vs The Commissioner, Central Excise ... on 26 August, 2022
Bench: M.R. Shah, B.V. Nagarathna
ITEM NO.20 COURT NO.8 SECTION IX
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 22650/2022
(Arising out of impugned final judgment and order dated 22-12-2021 in CEA
No. 12/2019 passed by the High Court Of Judicature At Bombay At Nagpur)
SOLAR INDUSTRIES INDIA LIMITED Petitioner(s)
VERSUS
THE COMMISSIONER, CENTRAL EXCISE CUSTOMS AND
SERVICE TAX, NAGPUR-II Respondent(s)
IA No. 110853/2022 - CONDONATION OF DELAY IN FILING
IA No. 110854/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT
IA No. 112793/2022 - PERMISSION TO FILE ADDITIONAL
DOCUMENTS/FACTS/ANNEXURES
Date : 26-08-2022 This matter was called on for hearing today.
CORAM : HON'BLE MR. JUSTICE M.R. SHAH
HON'BLE MRS. JUSTICE B.V. NAGARATHNA
For Petitioner(s) Mrs. Pragya Baghel, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
Delay condoned.
Providing transportation service to the employees cannot be said to be “input service” as it has nothing to do with the manufacture of the goods.
In that view of the matter, it cannot be said that the High Court has committed any error in denying the input tax credit and holding that such a service is excluded from the input service.
We are in complete agreement with the view taken by the High Court.
Signature Not Verified The Special Leave Petition stands dismissed. Digitally signed by R Natarajan Date: 2022.08.29 18:01:14 ISTReason: Pending applications stand disposed of.
(R. NATARAJAN) (NISHA TRIPATHI)
ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR