TMI Blog2018 (4) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment of the Larger Bench of the Tribunal, referred in the impugned order, concerns a prior period, namely, 1st January, 2005 to 31st March, 2006 - the Tribunal could have examined the matter in the light of the fact that there is no judgment of the jurisdictional High Court and/or otherwise. It is only in the absence of a view taken by either the Hon'ble Supreme Court of India or the juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax payable as a recipient under the category of 'Goods Transport Agency' during the period April, 2007 to March 2008 i.e. after amendment of Rule 2(p) of CENVAT Credit Rules, 2004 vide Notification No.8/2006-CE(NT) dated 19.04.2006, OR should have discharged the service tax liability in cash? 2 The Appeal is directed against the order of the Tribunal dated 29th May, 2015. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larger Bench decision before the Hon'ble High Court of Gujarat. The Hon'ble High Court by an order dated 18.12.2014 (reported in 2015 (37) STR 965) dismissed the appeal filed by the Revenue holding that the Larger Bench decision was correct decision. Their Lordship had recorded as under:- 8. Rule 3 of the Cenvat Credit Rules, 2004 pertains to Cenvat Credit. Sub-rule (1) thereof allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the material period in question, we find that the impugned orders are liable to be set aside and we do so. 7 The impugned orders are set aside and the appeals are allowed with consequential relief, if any. 4 It is contended before us that the period in the present case is April 2007 to March 2008. 5 Secondly, the judgment of the Larger Bench of the Tribunal, referred in the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal on its own merits and in accordance with law, totally uninfluenced by any earlier conclusions. The Tribunal must express an opinion with regard to the amendment made by the legislature and whether that renders in-effective any binding judicial orders. In other words, the effect of the amendment is to wipe out the basis of the earlier judicial orders or otherwise. We keep open all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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