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1 - 5 of 5 (0.20 seconds)The Banking Regulation Act, 1949
Commissioner Of Central Excise, ... vs Metlife India Insurance Company Ltd on 6 July, 2022
6.1 Sri Jeevan J. Neeralgi, learned Senior Standing Counsel,
submits that the reliance placed on the judgment of this Court
in Commissioner of Central Excise, Bangalore v. PNB
MetLife India Insurance Co. Ltd. [2015 (39) STR 561
(Kar)] is misplaced and that the said decision is inapplicable to
the facts of the present cases. On the strength of the above
The South Indian Bank Ltd. vs The Principal Commissioner Of Central ... on 24 July, 2023
In the light of the above, by following the judgment in the
case of M/s South Indian Bank (supra) in C.E. Appeal
No.1/2021 decided on 05.12.2022, we answer the substantial
questions of law framed herein in favour of the assessee and
against the Revenue. Accordingly, the appeals stand
dismissed.
The Commissioner Of Cgst And Central ... vs Yes Bank Ltd on 11 April, 2023
NC: 2026:KHC:22182-DB
CEA No. 9 of 2022
C/W CEA No. 2 of 2022
CEA No. 3 of 2022
HC-KAR AND 5 OTHERS
5.2 It is also submitted that the Bombay High Court answered
the questions in favour of the assessee in Commissioner of
CGST and Central Excise vs. Yes Bank Ltd. in Central Excise
Appeal No.21/2021 dated 12.09.2023, following the judgment
of the High Court of Kerala in the case of M/s South Indian
Bank (supra). It is further submitted that, in view of the
judgments of the High Court of Kerala and the Bombay High
Court, the questions of law arising in these appeals ought to be
answered in favour of the assessee and against the Revenue.
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