Principal Commissioner, Central ... vs M/S Jc Decaux Advertisment India ...
2019 Latest Caselaw 3316 Del

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*      IN THE HIGH COURT OF DELHI AT NEW DELHI
                                               Date of Decision: 19.07.2019
+      SERTA 11/2019
       PRINCIPAL COMMISSIONER, CENTRAL TAX SOUTH
                                                     ..... Appellant
                    Through: Mr. Sameer Jain, Standing Counsel
                          versus
       M/S JC DECAUX ADVERTISMENT INDIA PVT. LTD.
                                                  ..... Respondent
                     Through: Mr. Gaurav Gupta & Mr. Balkrishan
                     Sharma, Advs.
       CORAM:
       HON'BLE THE CHIEF JUSTICE
       HON'BLE MR. JUSTICE C.HARI SHANKAR

                                    JUDGMENT

D.N. PATEL, CHIEF JUSTICE (ORAL) CM APPL.15866/2019 Allowed, subject to all just exceptions.

Application stands disposed of.

CM APPL.15865/2019 This is an application filed by the appellant seeking condonation of 270 days delay in filing the present appeal.

For the reasons stated in the application, the delay of 270 days in filing the present appeal is condoned.

Application stands disposed of.

SERTA 11/2019

1. This appeal has been preferred challenging the order passed by

CESTAT dated 17.04.2018 whereby the order in original passed by the Commissioner dated 17.07.2014 has been quashed and set aside.

2. The issue involved in this appeal was that the respondent had wrongly availed and utilized the CENVAT credit on capital goods and inputs used in the construction of Bus-Q-Shelter, steel structures/aluminium panels, steel framework, police booth, electrical equipment for panoramic/free standing panel etc. amounting to Rs.6,85,79,559/-.

3. As the CESTAT has quashed and set aside the order in original, the Department has preferred the present appeal in the year 2011-2012 for Rs.72,71,717/-. Counsels appearing for both the sides jointly submitted that in SERTA 04/2019, the Division Bench of this court has already passed an order dated 01.04.2019, whereby the appeal preferred by the Department has been dismissed and the CENVAT credit was allowed to be availed by the assessee for the year 2006-2007 to 2010-2011.

4. The present appeal is for the year 2011-2012. There is no change in the facts of the case in hand and the case already decided by this Court as stated above which is reported in 2018 (13) GSTL 30 for the same reasons.

5. In view of the above, as there is no substantial question of law we dismiss this appeal preferred by the Department.

CHIEF JUSTICE

C.HARI SHANKAR, J

JULY 19, 2019/ns