Madras High Court
The Commissioner Of Central vs M/S.Ultra Tech Cement Ltd on 17 February, 2021
CMA.No.140 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17.02.2021
CORAM :
The Honourable Mr.Justice T.S.SIVAGNANAM
and
The Honourable Ms.Justice R.N.MANJULA
Civil Miscellaneous Appeal No.140 of 2016
The Commissioner of Central
Excise & Service Tax,
Chennai Commissionerate - III,
Chennai - 600 034. ...Appellant
Vs
1. M/s.Ultra Tech Cement Ltd.,
Arakkonam Cement Works,
Chitteri Post,
Arakonam - 631 003.
2. Customs, Excise and Service
Tax Appellate Tribunal,
South Zonal Bench,
1st Floor, Shasthri Bhawan Annexe,
26, Haddows Road,
Chennai - 600 006. ...Respondents
Civil Miscellaneous Appeal filed under Section 35G of Central Excise
Act, 1944 against the impugned order of the CESTAT in Final Order
No.40261/2014 dated 10.04.2014.
1/6
https://www.mhc.tn.gov.in/judis/
CMA.No.140 of 2016
For Appellant: Mr.A.P.Srinivas
For Respondent: Mr.R.Parthasarathy for R1
R2- Tribunal
JUDGMENT
(Delivered by T.S.Sivagnanam,J)
This appeal filed by the appellant under Section 35G of the
Central Excise Act, 1944 is directed against the order dated 10.04.2014
made in Final Order No.40261/2014 passed by the Customs, Excise &
Service Tax Appellate Tribunal, Chennai ('the Tribunal' for brevity).
2. The appellant has raised the following substantial questions of
law for consideration:
“1. Whether on the facts and circumstances
of the case, the Tribunal is right in law in holding
that the appellant is eligible to avail Cenvat
Credit for service tax paid on freight for outward
transportation from the place of removal?
2. Whether on the facts and circumstances
of the case, the Tribunal is right in law in holding
that the services availed by a manufacturer for
outward transportation of goods from the place of
removal is an Input service in terms of Rule
https://www.mhc.tn.gov.in/judis/
CMA.No.140 of 2016
2(I)(ii) of Cenvat Credit Rules, 2004?
3. Whether on the facts and circumstances
of the case, the Tribunal is justified in rendering
the final order when there are contradictory
judgments of various High Courts and a Special
Leave Petition (Civil) 25857 of 2011 before the
Hon'ble Supreme Court against the judgment of
Hon'ble High Court of Karnataka in the case of
CCE, Bangalore Vs ABB Limited is pending
before the Hon'ble Supreme Court?
4. Whether on the facts and circumstances
of the case, the Hon'ble CESTAT, Chennai was
correct in rejecting the appeal of the department
when the issue is pending before Hon'ble Supreme
Court and had not reached finality?
5. Whether on the facts and circumstances
of the case, the Hon'ble CESTAT, Chennai was
correct in rejecting the appeal relying on the
judgment of various High Courts which are
challenged before the Supreme Court?"
3. We have heard Mr.A.P.Srinivas, learned counsel appearing for
the appellant and Mr.R.Parthasarathy, learned counsel appearing for the first
respondent.
https://www.mhc.tn.gov.in/judis/
CMA.No.140 of 2016
4. The appellant/Department seeks to withdraw the case on
account of low tax effect in terms of the circular dated 22.8.2019 issued by
the Central Board of Indirect Taxes and Customs. By the said Circular, the
monetary limit for filing or pursuing any matter before the High Court has
been increased to Rs.1 Crore. It is further submitted that the tax effect in this
case is less than the threshold limit.
5. In the light of the above, the Civil Miscellaneous Appeal is
dismissed on the ground of low tax effect and the substantial questions of
law raised are left open. In the event the tax effect is above the threshold
limit fixed in the said circular, liberty is granted to the Revenue to file a
petition before this Court to restore the matter to be heard and decided on
merits. No costs.
(T.S.S.,J.) (R.N.M.,J.)
17.02.2021
Index: Yes/No
Internet:Yes/No
Speaking Judgment/Non speaking Judgment
hvk
https://www.mhc.tn.gov.in/judis/
CMA.No.140 of 2016
To
1. Customs, Excise and Service
Tax Appellate Tribunal,
South Zonal Bench,
1st Floor, Shasthri Bhawan Annexe,
No.26, Haddows Road,
Chennai - 600 006.
2. The Commissioner of Central
Excise & Service Tax,
Chennai Commissionerate - III,
Chennai - 600 034.
https://www.mhc.tn.gov.in/judis/
CMA.No.140 of 2016
T.S.SIVAGNANAM,J
AND
R.N.MANJULA,J
hvk
C.M.A.No.140 of 2016
17.02.2021
https://www.mhc.tn.gov.in/judis/
