Supreme Court condones delay in Revenue's appeals on CENVAT tax liability, tags with civil appeal

The Supreme Court addressed a significant delay of 2440 days in appeals filed by the Revenue regarding liability to CENVAT and taxability. The High Court directed the appeals to be filed before the Supreme Court due to the taxability issue. The Court condoned the delays in filing the appeals by both Infosys Limited and the Revenue. Despite pending related appeals, the Court admitted and tagged the appeals with a specific civil appeal, ensuring procedural compliance and further proceedings.

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Issues:
Delay in filing appeals by Revenue, condonation of delay, liability to CENVAT, taxability, jurisdiction of High Court, admission of appeals, tagging with pending civil appeal.

Analysis:
The Supreme Court addressed the issue of a significant delay of 2440 days in the appeals filed by the Revenue. The Court considered the appeals filed by Infosys Limited and the Commissioner of Service Tax before the High Court, raising concerns about liability to CENVAT and taxability. The High Court declined to entertain the appeals, directing them to be filed before the Supreme Court due to the taxability issue. The Court noted that the Revenue's appeal against the judgment of CESTAT was filed within the limitation period, necessitating the condonation of the delay. Similarly, Infosys Limited's delay in filing appeals against the CESTAT judgment was also condoned.

The Court acknowledged the pendency of Civil Appeal No. 5602 of 2015 and other related appeals involving similar issues. Despite this, the Court admitted the appeals and tagged them with Civil Appeal No. 5602 of 2015. The Additional Solicitor General and the counsel for the respondents accepted notice for the respective appeals. The Court directed the filing of any counter affidavit within six weeks from the date of the order, ensuring procedural compliance and further proceedings in the matter.

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