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TMI Blog2016 (9) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... -948/15/EB dated 21st April 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai in Appeals No.E/758/12-Mum and E/759/12- Mum. 2. It will be necessary to reproduce the questions, which the Appellant / Assessee termed as 'substantial questions of law', in both the Appeals. They read as under :- Substantial Questions of Law raised in Central Excise Appeal No.187 of 2015 (a) Whether on the facts and circumstances, the credit of service tax paid on common input services used in relation to manufacture of dutiable goods and for trading activity is not available in full ? (b) Whether on the facts and circumstances, the demand raised against the Appellants is correct when no mechanism was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the present case. (i) Whether in the facts and circumstances of the case, the impugned order being passed without considering all the submissions made by the Appellants, is in gross violation of the principles of natural justice ? (j) Whether in the facts and circumstances of the case, the Appellate Tribunal has erred in rejecting the contention of the Appellants that the impugned show cause notice should have been issued to the ISD of the Appellants and not to the Appellants ? (k) Whether in the facts and circumstances of the case, the Appellate Tribunal erred in invocation of extended period of limitation as envisaged under Section 11A of the Central Excise Act, 1944 ? (l) Whether in the facts and circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to this question are purely and solely based on its decision in Mercedes Benz India Private Limited Vs. The Commissioner of Central Excise, Pune-1 in Appeals No.E/370, 456 and 385, all of 2011, and Appeal No. E/1019 of 2012. It is urged that in Para No.14 of its order, the Tribunal has categorically upheld its decision in the case of Mercedes Benz India Private Limited (Supra) as 100% fully applicable to the facts of the case and observed as follows :- "14. In our view, the said decision of the Tribunal in the case of Mercedes Benz is 100% fully applicable to the facts of the present case. In the said case, Mercedes Benz were manufacturing cars in India as also trading by importing certain models from abroad. This is exactly what ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the instant case, is based entirely on its own finding in the decision of Mercedes Benz India Private Limited (Supra). 9. At this stage, it may be stated that this Court has vide its order dated 11th January 2016, in Central Excise Appeal No.255 of 2014, dealt with the order passed by the Tribunal in the Appeal of Mercedes Benz India Private Limited at length and coming to the conclusion that findings recorded in the said decision on this question of law cannot be sustained. Thus keeping open contentions of both the sides, this Court allowed the Appeal filed by Assessee - Mercedes Benz India Private Limited, set aside the findings of the Tribunal and remanded the matter back to the Tribunal for fresh finding on this question of law and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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