Gujarat High Court
Parle Agro Pvt Ltd vs Commissioner Of Central Excise on 24 December, 2014
Bench: Akil Kureshi, Vipul M. Pancholi
O/TAXAP/1388/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1388 of 2014
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PARLE AGRO PVT LTD....Appellant(s)
Versus
COMMISSIONER OF CENTRAL EXCISE, VAPI....Opponent(s)
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Appearance:
MS PRIYAL PARIKH for MR HARSH N PAREKH, ADVOCATE for the
Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE VIPUL M. PANCHOLI
Date : 24/12/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Learned counsel for the appellant submitted that case of the appellant was covered by the decision of Bombay High Court in the case of Coca Cola (India) Private Limited v. CCE [2009 (15) STR 657]. The appellant claimed cenvat credit on the advertisement charges for payment of duty of the concentrated NABB from which the final products Frooti and Appy are being manufactured. She submitted that the tribunal in the impugned judgment erred in distinguishing the case on hand from that of the Bombay High Court judgment in the case of Coca Cola (supra), merely on the premise that in the present case the products Frooti and Appy were tax exempt. She pointed out that the product NABB manufactured by the appellant was duty paid.
Tax Appeal is Admitted for consideration of following substantial questions of law:
Page 1 of 2O/TAXAP/1388/2014 ORDER "1. Whether in the facts and circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was right in denying the credit of service tax paid on input service which can be said to have been used for manufacture of NABB, which was not exempt from payment of duty?
2. Whether in the facts and circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was right in distinguishing the judgment of the Bombay High Court in the case of Coca Cola (India) Pvt Limited v. CCE reported in 2009 (15) STR 657?"
(AKIL KURESHI, J.) (VIPUL M. PANCHOLI, J.) *malek Page 2 of 2