M/S.Hcl Infosystems Ltd (Unit ... vs The Commissioner Of Central ...
2022 Latest Caselaw 8434 Mad

                                                                              C.M.A.Nos.921 & 923 of 2022


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                               DATED : 21.04.2022

                                                    CORAM :

                                  THE HONOURABLE MR. JUSTICE R. MAHADEVAN
                                                      AND
                THE HONOURABLE MR. JUSTICE J.SATHYA NARAYANA PRASAD

                                           C.M.A.Nos.921 and 923 of 2022

               M/s.HCL Infosystems Ltd (Unit III)
               R.S.No.107/5, 6 & 7, Sedarpet
               Pondicherry - 605 111,
               Presently known and situated at:
               HCL Infosystems Pvt.Ltd.,
               No.E4-6, Sector 11,
               Noida - 201301, Uttar Pradesh.
                                                                     ... Appellant in both CMAs


                                                      Versus

               The Commissioner of Central Excise and Central Tax,
               Puducherry Commissiontrate,
               No.1, Goubert Avenue,
               Puducherry - 605 001.                          ... Respondent in both CMAs

                          Civil Miscellaneous Appeals filed under Section 35 (G) of the Central
               Excise Act, 1944 against the common order dated 04.06.2018 passed by the
               Customs, Central Excise and Service Tax Appellate Tribunal, South Zonal
               Bench, Chennai, in Final Order Nos.41725 and 41726 of 2018, in Appeal Nos.
               E/42620 and 42621 of 2017.


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                                                                                 C.M.A.Nos.921 & 923 of 2022




                                  For Appellant     :     Mr.S.Jaikumar in both CMAs
                                  For Respondent    :     Mrs.R.Hemalatha,
                                                          Senior Standing Counsel in both CMAs


                                              COMMON JUDGMENT

                            (Judgment of the Court was delivered by R. MAHADEVAN, J.)


                          These Civil Miscellaneous Appeals have been filed by the appellant /

               assessee, challenging the order dated 04.06.2018 passed by the Customs,

               Central Excise and Service Tax Appellate Tribunal, South Zonal Bench,

               Chennai, in Final Order Nos.41725 and 41726 of 2018, in Appeal Nos. E/42620

               and 42621 of 2017, by raising the following substantial questions of law:



                                  "(i) Whether the Tribunal is right in denying the Input
                         Service Credit availed on GTA services in terms of Rule 2(I) of
                         Cenvat Credit Rules, 2004.


                                  (ii) Whether the Tribunal correct to reply on the case of
                         Ultratech Cement Ltd. [2018 (2) TMI 117 - Supreme Court of
                         India] without verifying the fact that the sale are made on FOR
                         basis. "



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                                                                               C.M.A.Nos.921 & 923 of 2022




                          2. Today, when the matters were taken up for consideration, the learned

               counsel appearing for the appellant sought permission of this Court to withdraw

               these civil miscellaneous appeals and also made an endorsement to that effect.



                          3. In view of the above submission and endorsement made by the learned

               counsel for the appellant, these civil miscellaneous appeals are dismissed as

               withdrawn. No costs.



                                                                    (R.M.D., J.) (J.S.N.P., J.)
                                                                            21.04.2022
               av
               Internet : Yes
               Index : Yes / No

               To

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

               2. The Commissioner of Central Excise and Central Tax,
                  Puducherry Commissiontrate,
                  No.1, Goubert Avenue,
                  Puducherry - 605 001.




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                                                    C.M.A.Nos.921 & 923 of 2022




                                              R. MAHADEVAN, J.

and J.SATHYA NARAYANA PRASAD, J.

av

C.M.A.Nos.921 and 923 of 2022

21.04.2022

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