Commissioner Of Service Tax vs M/S D&B Transunion Analytic And
2021 Latest Caselaw 20464 Mad

                                                                                C.M.A.No.1456 of 2013

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                     DATED : 05.10.2021

                                                         CORAM :

                                   THE HON'BLE MR. JUSTICE T.S. SIVAGNANAM
                                                           AND
                   THE HON'BLE MR. JUSTICE SATHI KUMAR SUKUMARA KURUP

                                                 C.M.A. No.1456 of 2013

                  Commissioner of Service Tax,
                  "Newry Towers", No.2054-I, 2nd Avenue,
                  12th Main Road, Anna Nagar,
                  Chennai-600 040.                                            ... Appellant
                                                     Vs.
                  M/s D&B TransUnion Analytic and
                  Decision Services Private Limited,
                  Prince Info City, 9th Floor,
                  Plot No.286/1, Rajiv Gandhi Salai,
                  Kandanchavadi, Chennai-600 096.                             ... Respondent

                            Civil Miscellaneous Appeal filed under Section 35G(2) of Central
                  Excise Act 1944 read with Section 83 of the Finance Act, 1994 as against
                  Final Order No.802/12 dated 16.07.2012 on the file of the Customs, Excise
                  and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.


                                     For Appellant      : Mr.V.Sundareswaran, SSC

                                     For Respondent     : Mr.K.Magesh


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                                                                                  C.M.A.No.1456 of 2013



                                   Judgment was delivered by T.S. SIVAGNANAM, J

                            The above appeal has been filed against the final order in F.O.No.802/

                  2012 dated 16.7.2012 on the file of Customs, Excise and Service Tax

                  Appellate Tribunal, South Zonal Bench, Chennai.

                            2. We have heard the learned Senior Standing Counsel appearing for

                  the appellant and the learned counsel appearing for the respondent.

                            3. The above appeal has been admitted on 27.6.2013 on the following

                  substantial question of law :

                                         “Whether the CESTAT was correct in
                                   dismissing the appeal filed by the Department
                                   without considering the plea as to the necessity of
                                   possessing a registration certificate for availing
                                   CENVAT credit of service tax paid on input
                                   services for the purpose of claiming refund under
                                   Rule 5 of the CENVAT Credit Rules, 2004?”

                            4. The learned Senior Standing Counsel appearing for the appellant

                  sent a letter dated 28.9.2021 to the Registry seeking to list the above appeal

                  for withdrawal. Hence, the matter is listed today under the caption 'for

                  withdrawal'. Today, when the case is called, a similar request is made to that



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                                                                                C.M.A.No.1456 of 2013

                  effect.

                            5. Hence, the above appeal is dismissed as withdrawn. The substantial

                  question of law framed is left open. No costs.




                                                                             05.10.2021


                  Internet : Yes
                  Index : Yes / No


                  To
                  The Customs, Excise and Service Tax Appellate Tribunal, South Zonal
                  Bench, Chennai.

                  RS/MKA




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                                                       C.M.A.No.1456 of 2013



                                                T.S. SIVAGNANAM, J.

and SATHI KUMAR SUKUMARA KURUP, J.

RS/mka

C.M.A. No.1456 of 2013

05.10.2021

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