Gujarat High Court
The Commissioner Of Central Excise And vs M/S Piramal Glass Ltd.....Opponent(S) on 4 February, 2016
Author: Akil Kureshi
Bench: Akil Kureshi, Mohinder Pal
O/TAXAP/55/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 55 of 2016
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THE COMMISSIONER OF CENTRAL EXCISE AND
CUSTOMS,BHARUCH....Appellant(s)
Versus
M/S PIRAMAL GLASS 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 AKIL KURESHI
and
HONOURABLE MR.JUSTICE MOHINDER PAL
Date : 04/02/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Counsel for the Revenue pointed out that the Tribunal in the impugned judgment relied on a decision of the Bombay High Court in Commissioner of Central Excise v. Ultratech Cement Ltd. reported in 260 E.L.T.369. Against such judgment, Department has preferred an appeal. SLP has been granted. Appeal is pending.
Under the circumstances, Tax Appeal is ADMITTED for consideration of the following substantial question of law:
"(a) Whether in the facts and on the circumstances of the case, the Tribunal is justified in holding that the respondent is entitled to avail the Cenvat Credit on outdoor 'catering services' provided in the factory for employees of the factory as an input service credit."
(AKIL KURESHI, J.) Page 1 of 2 HC-NIC Page 1 of 2 Created On Sat Feb 06 01:55:48 IST 2016 O/TAXAP/55/2016 ORDER (MOHINDER PAL, J.) KMGThilake) Page 2 of 2 HC-NIC Page 2 of 2 Created On Sat Feb 06 01:55:48 IST 2016