The Commissioner Of Central Tax, C E And S T , Secunderabad v. M/S Vodafone Essar South Limited, Hyd
IN THE HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD THURSDAY ,THE TWENTY EIGHTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE AND THE HON'BLE SRI JUSTIGE J. SREENIVAS RAO CENTRAL EXCISE APPEALS NO: 187 OF 2017 Between:
Central Excise & Service Tax, Secunderabad Opp: LB Stadium Road, Basheerabagh, ...APPELLANT/ Respondents The Commissioner Of Central Tax, Secunderabad Commissionerate, Hyderabad.
AND M/s. Vodafone Essar South Limited, Begumpet, Hyderabad, Telangana State. ...RESPONDENT/ Appellant Appeal is filed under Section 35-G of the Central Excise Act, '1944 against the order of the Customs, Central Excise & Service Tax Appellate Tribunal, Regional Bench, Hyderabad in Final Order No: tu 31533 12016 daled 08-1 1-2016 in Appeal No.ST/ 931 /2009 preferred against the Order in Original No. 28 / 2009 - Adjn (ST) ( Commr) dated 11-08-2009 on the file of the Commissioner of Customs, Excise & Service Tax, Hyderabad.
Counsel for the Appellant: Ms. K. MAMATA CHOUDAY Senior S.C. Counsel for the Respondent: Ms. ANUSHKA RASTOGI representing Sri LAKSHMI KUMARAN SRIDHARAN The Court delivered the following Judgment ;
THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE AND THE HON'BLE SRI JUSTICE J.SREENTVAS RAO CENTRAL EXCISE APPEAL No. 187 of2OL7 JUDGMENT:
Per the Hon'bte the Chief Justice Atok Arudhe) Ms. K.Mamata Choudary, Iearned Senior Standing Counsel for the Central Board of Indirect Taxes ald Customs for the aPPellant'
Ms. Anushka Rastogi, learned counsel, representing Mr. Lakshmi Kumaran Sridharan, learned counsei for the t I re spondent.
2.
This zrprpeal by the revenue under Section 35Ci of the Central Excise Act, 1944, emanates from the order dated 08.11.2016 passed in Appeal No'ST/93 1/20O9 by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench at HYderabad.
3. It is not in dispute that the issue involved in this appeal has been answered by the Suprerne Court in Bharti Airtel Limited v. Commissioner of Central Excise, Puner.
4. In view of the aforesaid, the appeal is dismissed. There shall be no order as to costs.
Miscellaneous applications pending, if any, shalt stand closed.
Sd/. K. SRINIVASA RAO JotNr REG|TTRAR //TRUE COPY// SECTION OFFICER To l The Customs, Central Excise & Service Tax Appellate Tribunal, Regional Bench, Hyderabad
2. The Commissioner of Customs, Excise & Service Tax, Hyderabad.
3. One CC to Ms. K. MAMATA CHOUDARY, SC for Cenkal Board of lndirect Taxes [OPUC]
4. One CC to SRl. LAKSHMI KUMARAN SRTDHARAN Advocare tOpUCl
5. Two CD Copies okul/g '2024 SCC Online SC 3374
I HIGH COURT DATED:2B11112024 1 riE S t4, A c ( (.
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JUDGMENT
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t .ri'-o CENTRAL EXCISE APPEAL No.187 of 20't7 DISMISSING TIIE CtINI.fR-AL IlXCISD APPEAL .1 l0 @