Commissioner vs Unknown on 23 June, 2011

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TAXAP/21/2011	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 21 of 2011
 

To


 

TAX
APPEAL No. 23 of
2011 
=========================================================

 

COMMISSIONER
CENTRAL EXCISE AND CUSTOMS - Appellant(s)
 

Versus
 

M/S
ULTRATECH CEMENT 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
: 23/06/2011 

 

 
 
ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Leave
to amend question of law framed.

Issue
notice for final disposal, returnable on 21.7.2011, for consideration
of following question of law :

Whether
the service tax credits on services of Insurance for residential
colony buildings is admissible, when such services are not related
directly or indirectly to the manufacture of final product, as input
service defined under Rule 2(l) of the Cenvat Credit Rules 2004?

(Akil
Kureshi,J.)

(Ms.

Sonia Gokani,J.)

(raghu)

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