Titagarh Rail Systems Limited vs The Board Of Major Port Authority For The
2025 Latest Caselaw 1494 Cal/2

Calcutta High Court

Titagarh Rail Systems Limited vs The Board Of Major Port Authority For The on 26 March, 2025

Author: Soumen Sen

Bench: Soumen Sen

OCD-3
                               ORDER SHEET

                    IN THE HIGH COURT AT CALCUTTA
                    COMMERCIAL APPELLATE DIVISION
                             ORIGINAL SIDE

                               AD-COM/2/2024
                                   WITH
                                 CS/9/2019

                    TITAGARH RAIL SYSTEMS LIMITED
                               VERSUS
              THE BOARD OF MAJOR PORT AUTHORITY FOR THE
               SYAMA PRASAD MOOKHERJEE PORT, KOLKATA


  BEFORE:
  The Hon'ble JUSTICE SOUMEN SEN
             AND
  The Hon'ble JUSTICE BISWAROOP CHOWDHURY
  Date : 26th March, 2025.

                                                                      Appearance:
                                                             Ms. Arpita Saha, Adv.
                                                          Mr. Sayantan Bose, Adv.
                                                          Ms. Priyanka Gope, Adv.
                                                                ...for the appellant

                                                       Mr. Abhrajit Mitra, Sr. Adv.
                                                      Mr. Ashok Kumar Jena, Adv.
                                                              ...for the respondent

1. In terms of the order dated 7th March, 2025, supplementary

affidavit disclosing the letter dated 12th July, 2016 from Corporated

Shipyard Private Limited to the Commissioner of Service Tax and

the letter dated 20th July, 2016 from Office of the Commissioner of

Service Tax-II, Kolkata to M/s. Corporated Shipyard Private

Limited is taken on record.

2. Mr. Ashok Kumar Jena, learned advocate has produced a

communication from the respondent informing that after the

original certificate in Form VCES-3 dated 16.04.2015 has been

received from CSPL on 10th March, 2017, the respondent had

availed CENVAT credit of the said amount. The said document is

taken on record as it is also required for the purpose of deciding

the matter and pronouncement of judgment. However, a formal

affidavit shall be filed by the respondent disclosing the facts

narrated in the email with proper evidence of availing CENVAT

credit as stated in the email dated 12th March, 2025 within a

period of two weeks from date upon prior service to the learned

advocate-on-record of the appellant.

3. The matter shall be listed on 25th April, 2025.

(SOUMEN SEN, J.)

(BISWAROOP CHOWDHURY, J.)

R.Bhar/bp