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2018 (7) TMI 1065

C.E. & S.T., Surat-I,[2016 (4) TMI 232 - CESTAT AHMEDABAD] had held that such amendments were clarificatory in nature and therefore even with respect to cases arising prior to the amendment service tax paid on sales commission would be eligible for cenvat credit. It was noticed that such judgement of the Tribunal has been carried in appeal by the department before the High Court - such appeal is a .....

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appeals came to be disposed of. Case of the department is that the issue is already decided by this Court in favour of the department in case of C.C.E vs. Cadila Healthcare Ltd reported in [2013] 30 STR 3 which was later on followed in Astik Dyestuff Private Limited vs. C.C.E & Cus. reported in [2014] 34 STR 814. According to the department therefore, the Tribunal should have followed such jud .....

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on the same issue and categorical observation of the Hon'ble High Court in Astik Dyestuff Pvt. Ltd's case (supra) that the judgement 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 judgement when the matter is on board of the High Court. In similar circumstances, a Divi .....

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ma facie of the opinion that the Tribunal ought not to have disposed of the appeals in the above manner. The appeals presently stands disposed of without finality. Even after the High Court decides the issue, it is not clear how the outcome would apply to the appeals which are disposed of by the Tribunal by the present judgement. 4. Notice for final disposal returnable on 05.07.2018. Direct servic .....

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