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2018 (5) TMI 289 - AT - Central ExciseCENVAT credit - sales commission paid to agents - Held that: - Considering the number of appeals on the same issue and categorical observation of the Hon’ble High Court Gujarat High Court in Astik Dyestuff Pvt. Ltd.’s case [2014 (1) TMI 776 - GUJARAT HIGH COURT] that the judgment is binding on all situated within the territorial jurisdiction of High Court, in my opinion, it would be inappropriate, to decide the issue following the Division Bench judgment in Essar Steel India Ltd. vs. C.C.E. & S.T., Surat I [2016 (4) TMI 232 - CESTAT AHMEDABAD] when the matter is on Board of the High Court. The present appeals are also disposed of with the liberty to both sides to approach the Tribunal soon after the verdict of the Hon’ble High Court in the pending Appeal against the Division Bench judgment of this Tribunal in Essar Steel India Ltd.’s case filed by the Revenue.
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