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        Service Tax

        2019 (7) TMI 2076 - SCH - Service Tax

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        CENVAT credit on input services like franchisee, mandap keeper, rentals and telecom towers-civil appeal admitted for merits review The dominant issue was whether the civil appeal challenging the Tribunal's order on CENVAT credit demands relating to specified input services (including ...
                      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.
                        Provisions expressly mentioned in the judgment/order text.

                            CENVAT credit on input services like franchisee, mandap keeper, rentals and telecom towers-civil appeal admitted for merits review

                            The dominant issue was whether the civil appeal challenging the Tribunal's order on CENVAT credit demands relating to specified input services (including franchisee, mandap keeper, rental of shop/showcase, business centre, health club, and telecom tower rental) warranted admission. The Tribunal had set aside a substantial demand, remanded certain components for verification, confirmed other parts, and waived penalties. The SC, on considering the appeal papers, admitted the appeal, thereby keeping open the correctness of the Tribunal's determinations for adjudication on merits in the pending appeal.


                            The Court condoned the delay in filing. The appeal was admitted for consideration on merits. It directed that the matter be "Tag with C.A. No. 7418 of 2018," indicating it will be heard along with the connected civil appeal.
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