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TMI Blog2024 (10) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. Standing Counsel for the appellant Mr. Kapish Chawla, Advocate for the respondent ORDER SANJEEV PRAKASH SHARMA, J.(Oral) 1. The Division Bench of this Court in the case of Commissioner of CGST, Panchkula vs. Nestle India Limited in STA-26-2019 decided on 15.02.2023 has held as under: "At the outset, learned counsel for the respondent states that question of determination of the impositi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court in the case of Commissioner of Central Excise, Delhi vs. M/s Evalueserve.com Pvt. Ltd. in STA-13-2021 and connected matters decided on 15.12.2023, has held as under: "7. It has also been brought to our notice that similar views have also been taken by another Division Bench of the High Court of Delhi in Commissioner of Service Tax vs. GECAS Services India Pvt. Ltd., 2015 (39) STR 980 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y followed its earlier view." 3. Taking into consideration the law as settled by the Division Bench in the above said cases, we find that in terms of Section 35(G) of the Central Excise Act, 1944, appeal would not lie to the High Court and the appeal would only lie to the Supreme Court. 4. Accordingly, appeal stands dismissed with aforesaid liberty. 5. All pending applications also stand dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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