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Commissioner of Central Excise, Bangalore-III Versus Amco Batteries Ltd.

2016 (5) TMI 445 - KARNATAKA HIGH COURT

Maintainability - in the light of the Instruction dated 17th December, 2015 issued by the Ministry of Finance, the subject matter involved in this case is less than ₹ 15/- lakhs , therefore not maintainable - Held that:- after going through the .....

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. - Appeal dismissed - C.E.A. No. 36 of 2015 - Dated:- 13-1-2016 - N.K. Patil and S. Sujatha, JJ. Shri Jeevan J. Neeralgi, Advocate, for the Appellant. Shri Mohammed Rahim and Rajesh Chander Kumar, Advocates, for the Respondent. JUDGMENT This appeal .....

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particularly in view of the language used in Section 69 of the Finance Act R/w. Rule 4 of the Service Tax Rules which make the registration as a mandatory condition to avail the benefit of Cenvat credit or distribution of Cenvat credit? (ii) Whe .....

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ute? 2. We have heard learned counsel appearing for appellant and learned counsel appearing respondent. 3. Learned counsel appearing for respondent, at the outset submitted that, in the light of the Instruction dated 17th December, 2015 iss .....

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