Dismissal of Appeal Against Cenvat Credit Ruling by High Court

The High Court of Andhra Pradesh dismissed the appeal against the judgment of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, regarding the legality of demanding Cenvat Credit of &8377; 49,82,605/- availed on service tax paid on Business Auxiliary Services. The Tribunal's decision was based on a previous ruling that had not been appealed or overturned, leading the High Court to consider the matter settled between the parties and thus declined to admit the appeal, resulting in its dismissal.

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Issues involved: Appeal against judgment of Customs, Excise and Service Tax Appellate Tribunal regarding Cenvat Credit availed on Business Auxiliary Services.

Judgment Summary:

The High Court of Andhra Pradesh heard an appeal against the judgment of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, dated 2-7-2009. The Tribunal had formulated two questions, with the first question being decided against the appellant as it was not contested. The second question revolved around the legality of demanding Cenvat Credit of &8377; 49,82,605/- availed on service tax paid on Business Auxiliary Services. The Tribunal relied on a previous decision of a Coordinate Bench in the case of Metro Shoes Pvt. Ltd. v. C.C.E., Mumbai, and concluded that the issue was settled based on that decision, which had not been appealed or overturned. Therefore, the High Court deemed the issue as settled between the parties and declined to admit the appeal, ultimately dismissing it.

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