The Commissioner Of Service Tax-Mumbai Vii v. Reliance Infratel Ltd.

Sharayu Khot.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 2040 OF 2016 IN CENTRAL EXCISE APPEAL NO. 16 OF 2016 The Commissioner of Service Tax Mumbai VII ...Applicant/ Appellant

Versus

M/s. Reliance Infratel Ltd.

...Respondent

---------- Ms. P.S. Cardozo a/w Mr. J.B. Mishra, for the Applicant/Appellant.

Mr. Chirag Shetty, I/b Economic Laws Practice, for the Respondent.

---------- Sharayu Pandurang Khot by Sharayu Pandurang Khot Date:

2018.09.03 11:12:44 +1200 CORAM :

M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.

DATE : 30 August 2018 ORDER :

1.

This Motion has been taken out in an Appeal filed 1 / 3

under Section 130 of the Customs Act, 1962 (for short "the Act") challenging the order dated 26th November 2014 passed by Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal").

2.

This accompanying Appeal was admitted on 20th August 2018 on the following re-framed questions of law:- "Whether in the facts and circumstances of the case and in law, the Tribunal is right in allowing the ineligible CENVAT Credit on the goods which are neither "Capital goods" under Rule 2(a) nor "inputs" under Rule 2(k) of the Cenvat Credit Rules, 2004 for providing business support services?" 3.

This Motion has been taken out for early disposal of the Appeal.

4.

It is agreed position between the parties that the issue arising herein stands concluded by the decision of this 2 / 3

Court in Bharati Airtel Ltd. Vs. Commissioner of Central Excise Pune-III-20141 paragraph 4 in the Affidavit in Support of the Motion.

5.

In the above view, the hearing of the Appeal is expedited and as directed at the time of admission is to be heard along with Central Excise Appeal No. 71 of 2015. The Appeal is posted for final disposal on 17th September 2018 at 3.00 p.m. 6.

Motion is disposed of in the above terms.

[RIYAZ I. CHAGLA J.] [M.S. SANKLECHA, J.]

(35) STR 865 (Bom.) 3 / 3