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TAXAP/523/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 523 of 2010
=========================================================
COMMISSIONER,
SERVICE TAX - Appellant(s)
Versus
M/S
SIRHIND STEEL LTD - Opponent(s)
=========================================================
Appearance
:
MR
YN RAVANI for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 18/02/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Department
is in appeal against the judgment of Customs, Excise & Service
Tax Appellate Tribunal (‘Tribunal’ for short) dated 6.8.2009 by which
appeal of the department came to be dismissed. The issue pertains to
filing of general declaration instead of consignment-wise declaration
by assessee declaring that cenvat credit is not available. Against
the decision of the competent authority dated 7.1.2009, the
Commissioner (Appeals) allowed the appeal of the assessee holding
that assessee is eligible to claim the benefit of exemption on the
ground that procedure was substantially complied with as provided in
Notification dated 3.12.2004.
The
Tribunal concurred with the view of the Commissioner (Appeals) and
dismissed the revenue’s appeal relying on the previous decision of
the Tribunal reported in 2008(10)S.T.R.201.
Counsel
for the petitioner candidly stated that above decision of the
Tribunal was not challenged. In addition to above, we also perused
the reasoning of the Commissioner (Appeals) as well as the Tribunal
in the impugned orders. Issues are purely questions of fact and no
substantial questions of law are arising.
The
appeal, therefore, stands dismissed.
(Akil
Kureshi,J)
(Ms.Sonia
Gokani,J)
srilatha
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