2019 (7) TMI 1017

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 9 (7) TMI 1017 - KERALA HIGH COURT - TMI - Maintainability of appeal - Section 35L of the Central Excise Act, 1944 - Scope of Service - HELD THAT:- The issue decided in the case of CCE., C. ST., THIRUVANANTHAPURAM VERSUS KERALA STATE BEVERAGES [ 2014 (5) TMI 170 - KERALA HIGH COURT ] where it was held that Reverting to Section 35L, we notice that clause (b) thereof provides for an appeal to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erein is as to whether the activity carried on by the appellant-dealer would come within the ambit of the definition of service as defined under the Finance Act, 1994. In a similar matter of another dealer having identical activities, wherein the Department had filed an appeal before this Court [C.E.Appeal No.26 of 2010], we had rejected the same vide judgment dated 20.07.2018, as not maintainab .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X