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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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<h1>Review petition dismissed; input services used to provide output services, including New Technology Centre setup, not covered by notification amendments</h1> The HC dismissed the review petition, finding no error in the CESTAT's determination that input services used in providing output services - including ... Input Tax Credit - input services or not - input services were used for providing output services - whether the term 'setting up' has been specifically excluded from the definition of input service, with effect from 01.04.2011, vide Notification No.3/2011-CE (NT) dated 01.03.2011 - services used for setting up of New Technology Centre - it was held by High Court that 'Having heard the learned Standing Counsel for the CESTAT and the learned Advocate for assessee, we find no error in the findings recorded by the CESTAT.' HELD THAT:- There is no error apparent on the face of the record to review the order dated December 1, 2022 passed in Central Excise Appeal No.16/2022. Resultantly, the review petition stands dismissed. The court held that there is 'no error apparent on the face of the record' warranting review of the order dated December 1, 2022 in Central Excise Appeal No. 16/2022, and accordingly dismissed the review petition. As a consequence of dismissal, all pending interlocutory applications arising from the petition 'do not survive for consideration' and are disposed of. The court awarded 'No cost.' The decision is confined to the correctness of the earlier order and does not entertain further review on the record presented.
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