Lic Housing Finance Ltd. v. Teh Commissioner Cgst And Central Excise Mumbai South

902-cexa 37-21@grp.odt Prajakta Vartak

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 37 OF 2021 WITH CENTRAL EXCISE APPEAL NO.38 OF 2021 The Commissioner of Central Tax and Central Excise, Mumbai ..Appellant Vs.

LIC Housing Finance Limited ..Respondent AND CENTRAL EXCISE APPEAL NO. 3 OF 2021 WITH CENTRAL EXCISE APPEAL NO.2 OF 2021 WITH CENTRAL EXCISE APPEAL NO.8 OF 2021 WITH CENTRAL EXCISE APPEAL NO.7 OF 2021 LIC Housing Finance Limited ..Appellant Vs.

The Commissioner of CGST and Central Excise, Mumbai ..Respondent __________ Mr. Jitendra Motwani i/b. Economic Law Practice for Appellant. Mr. Karan Adik with Mr. Ram Ochani for Respondent. __________ CORAM :

G. S. KULKARNI & JITENDRA JAIN, JJ.

DATE :

JULY 05, 2023 P.C.:

1.

Called out for speaking to the minutes of the order dated 22 June, ------------------------- 05 July, 2023

902-cexa 37-21@grp.odt 2023.

2.

In the order dated 22 June, 2023, on page 3, delete the question of law as recorded in paragraph 3 and substitute the same as under:- "(ii) Whether, in the facts and circumstances of the present matter, the impugned Order is liable to be set aside and the captioned Appeal is liable to remanded back to the Tribunal for reconsideration on account of the fact that the decision of Housing & Development Corporation Ltd. v. Commissioner (2012 (26) S.T.R. 531 (Tri. - Ahmd.) (which was followed by the Tribunal in the impugned Order) has been subsequently overruled by the Larger Bench of the Tribunal in Commissioner of Service Tax, Chennai v. Repco Home Finance Ltd. (2020

(42) G.S.T.L. 104 (Tri. - LB))?

3.

The order be corrected accordingly and be made available to the parties.

[JITENDRA JAIN, J.] [G. S. KULKARNI, J.] ------------------------- 05 July, 2023