TMI Blog2014 (7) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has rightly not analysed in detail the provisions related to such services, leaving it to be decided at the time of substantive adjudication. The question raised is that of interpretation of statutory provisions. Therefore, any observation either way by the Tribunal or by this court may prejudice the parties to the lis. Therefore, a detailed examination on the question of interpretati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the court was delivered by HEMANT GUPTA J.- The present appeal under section 35G of the Central Excise Act, 1944 (for short the Act ) arises against an order passed by the Custom, Excise and Service Tax Appellate Tribunal, New Delhi (for short the Tribunal ) on March 15, 2013 (annexure A1), whereby the appellant was directed to deposit an amount of ₹ 6,50,00,000 constituting appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts and circumstances of the present case? (II) Whether the learned Tribunal was justified in passing the impugned order dated March 15, 2013 ordering pre-deposit to the tune of ₹ 6,50,00,000 in the facts and circumstances of the present case when the entire issue is covered by the rulings of the learned Tribunal in favour of the appellants? (III) Whether in the facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled to the benefit of input credits and has rightly claimed such credit. Whether the services so provided is part of input services is the question which is yet to be examined by the Tribunal. Though the adjudicating authority has raised the demand against the said services, the Tribunal has rightly not analysed in detail the provisions related to such services, leaving it to be decided at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t services by the appellant is a debatable issue and cannot be said to be patently untenable or without jurisdiction. We do not find any reason to entertain the present appeal as no substantial question of law arises for consideration. However, the appellant is permitted to deposit the said amount within a period of six weeks from today. It shall also be open to the appellant to move an applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
