High Court of Punjab and HaryanaSTA/8/2016dismissed

Commissioner Central Excise Commissioner Chd I v. M/S Bharat Sanchar Nigam Ltd Chd

2018-08-21Mr. Justice Amit Rawal,Mr. Justice Rajesh Bindal2 pages

Yogesh Sharma 2018.08.28 13:41 I attest to the accuracy and integrity of this document STA No.8 of 2016 (O&M) 333-4

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH STA No.8 of 2016 (O&M) Date of decision : 21.08.2018 Commissioner Central Excise Commissionerate ... Appellant

Versus

M/s Bharat Sanchar Nigam Ltd.

... Respondent

CORAM:

HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE AMIT RAWAL

Present:

Mr. Ish Puneet Singh, Advocate for the appellant.

Mr. Anil Rathee, Advocate for the respondent.

**** RAJESH BINDAL, J.

The appellant in the present appeal has challenged the order dated 22.06.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, arising out of Appeal No.ST/50175/2014, raising the following substantial questions of law:- "(i) Whether the Judgment and order passed by the LD. CESTAT is proper and legal?

ii) "Whether the CESTAT was correct in holding that the Cenvat Credit is admissible on the erection of Telecom Towers treating it as the Service used for providing output Service?

iii) Can the Telecom Towers/Erection of Towers be treated as

Yogesh Sharma 2018.08.28 13:41 I attest to the accuracy and integrity of this document STA No.8 of 2016 (O&M) capital goods/inputs/input Service for the Cellular mobile Service Provider?

At the very outset, learned counsel for the appellant submitted that the amount involved in the present appeal is `29,00,643/-. As the amount involved is less than the limit prescribed in the Circular issued by the Central Board of Indirect Taxes & Customs (Judicial Cell) dated 11.07.2018, the present appeal be dismissed as not maintainable. Ordered accordingly.

However, it is made clear that dismissal of present appeal will not be taken as upholding the order passed by the Tribunal as the legal issue raised therein is left open to be considered in an appropriate case. ( RAJESH BINDAL ) JUDGE ( AMIT RAWAL ) JUDGE 21.08.2018 Yogesh Sharma  Whether speaking/reasoned Yes/ No Whether Reportable Yes/ No