M/S Prime International India v. The Commissioner Of Central

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.04.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD M/s.Prime International India Pvt. Ltd.

723/2, MBT Cross Road Ranipet - 632 401.

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Petitioner Vs.

1. The Commissioner of Central Excise (Service Tax) The Commissioner of Central Excise Chennai - III Commissionerate 121, Mahathma Gandhi Road Chennai - 600 034.

2. The Additional Commissioner of Central Excise (Service Tax) Chennai - III Commissionerate 121, Mahathma Gandhi Road chennai - 600 034.

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Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of certiorari, calling for the records of the case in order in original No.12/2008, dated 25.07.2008 passed by the 2nd respondent herein and to quash the same.

For the Petitioner : Mr.T.Ramesh For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel

ORDER

(Made by the Hon'ble Chief Justice) Heard Mr.T.Ramesh, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents.

2. Learned counsel for the petitioner submits that the petitioner has filed the appeal against the order in original and the petitioner has also filed a writ petition challenging Rule 5 of the Taxation of Services (Provided from outside India and received in India) Rules, 2006.

3. Learned counsel further submits that the Karnataka High Court, in the case of Commissioner of Service Tax vs. Aravind Fashions Limited1, has already dealt with similar set of facts. The petitioner is entitled for the benefit of CENVAT credit and it is further submitted that the Tribunal has also relied on the said judgment in 1(2012) 15 VST 310

the case of the petitioner for the subsequent period.

4. As an appeal against the order in original is still pending, the petitioner may agitate all these aspects before the appellate authority, which would be considered by the appellate authority on its own merits.

5. It is needless to state that as the appeal is still pending and there was a stay operating for all these years, no coercive steps shall be taken against the petitioner till the appeal is decided on merits.

6. The writ petition, as such, stands disposed of. There shall be no orders as to costs. Consequently, M.P.No.1 of 2008 is closed. (S.V.G., CJ.) (J.S.N.P., J.) 03.04.2024 Index :

Yes/No :

Yes/No drm

To

1. The Commissioner of Central Excise (Service Tax) The Commissioner of Central Excise Chennai - III Commissionerate 121, Mahathma Gandhi Road Chennai - 600 034.

2. The Additional Commissioner of Central Excise (Service Tax) Chennai - III Commissionerate 121, Mahathma Gandhi Road chennai - 600 034.

THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.

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