2022 (5) TMI 1040 - HC - Central Excise

Dismissal of Appeals Challenging Input Service Credit Denial on Goods Transport Agency Services

M/s. HCL Infosystems Ltd (Unit III) Versus The Commissioner of Central Excise and Central Tax, Puducherry

The Civil Miscellaneous Appeals challenging the denial of Input Service Credit on Goods Transport Agency services under the Cenvat Credit Rules, 2004 were ... Permission for withdrawal of appeal - Input Tax Credit - GTA Services - applicability of case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT] without verifying the fact that the sale are made on FOR basis - place of removal - HELD THAT:- When the matters were taken up for consideration, the learned counsel appearing for the appellant sought permission of this Court to withdraw these civil miscellaneous appeals and also made an endorsement to that effect. In view of submission and endorsement made by the learned counsel for the appellant, these civil miscellaneous appeals are dismissed as withdrawn. Issues:Challenge to order denying Input Service Credit on GTA services under Cenvat Credit Rules, 2004. Reliance on Ultratech Cement Ltd. case without verifying sales made on FOR basis.Analysis:The judgment pertains to Civil Miscellaneous Appeals filed by the appellant against the order of the Customs, Central Excise and Service Tax Appellate Tribunal. The appellant challenged the denial of Input Service Credit on Goods Transport Agency (GTA) services under Rule 2(I) of the Cenvat Credit Rules, 2004. The first substantial question of law raised was whether the Tribunal was justified in denying the Input Service Credit on GTA services. The second issue raised was whether the Tribunal erred in relying on the case of Ultratech Cement Ltd. without verifying if the sales were made on FOR basis.During the court proceedings, the appellant's counsel requested permission to withdraw the civil miscellaneous appeals and provided an endorsement to that effect. Consequently, the court dismissed the appeals as withdrawn, with no costs imposed. The judgment did not delve into the merits of the substantial questions of law raised by the appellant. The dismissal of the appeals indicates the appellant's decision to withdraw the challenge against the Tribunal's order.The judgment did not provide detailed analysis or reasoning behind the dismissal of the appeals. It solely focused on the appellant's request to withdraw the appeals, leading to their dismissal without any further examination of the legal issues raised. The court's decision to dismiss the appeals as withdrawn signifies the conclusion of the legal proceedings without a substantive determination on the disputed matters.