Gujarat High Court
Principal Commissioner vs Echjay Industries Pvt. ... on 13 June, 2016
Author: A.Y. Kogje
Bench: S.R.Brahmbhatt, A.Y. Kogje
O/TAXAP/430/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 430 of 2016
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PRINCIPAL COMMISSIONER....Appellant(s)
Versus
ECHJAY INDUSTRIES PVT. 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 S.R.BRAHMBHATT
and
HONOURABLE MR.JUSTICE A.Y. KOGJE
Date : 13/06/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE A.Y. KOGJE) The appeal is ADMITTED for consideration of following substantial questions of law:-
A. Whether in the facts and circumstances of the case, was it obligatory on the Tribunal to discuss merits and apply the ratio of the judgment to the facts of the case after adverting to it?
B. Whether in the facts and circumstances of the case, the respondent is entitled to CENVAT credit on the input services used in installation of the windmill beyond the premises of the assessee?
(S.R.BRAHMBHATT, J.)
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O/TAXAP/430/2016 ORDER
(A.Y. KOGJE, J.)
SHITOLE
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