https://www.taxtmi.com/caselaws?id=413265 The appeal filed by Revenue under Section 35G(2) of the Central Excise Act, 1944 challenging Final order No. 859 of 2011 was admitted based on Substantial Questions of Law raised regarding the interpretation of "input service." Despite arguments presented by the Revenue's counsel, the appeal was withdrawn on grounds of Low Tax Effect, as per the National Litigation Policy. Consequently, the Civil Miscellaneous Appeal was dismissed, leaving the Substantial Questions of Law unresolved, and no costs were awarded. The judgment did not address the merits of the case due to the withdrawal of the appeal. en-us Thu, 23 Sep 2021 00:00:00 +0530 Thu, 07 Oct 2021 09:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413265 The appeal filed by Revenue under Section 35G(2) of the Central Excise Act, 1944 challenging Final order No. 859 of 2011 was admitted based on Substantial Questions of Law raised regarding the interpretation of "input service." Despite arguments presented by the Revenue's counsel, the appeal was withdrawn on grounds of Low Tax Effect, as per the National Litigation Policy. Consequently, the Civil Miscellaneous Appeal was dismissed, leaving the Substantial Questions of Law unresolved, and no costs were awarded. The judgment did not address the merits of the case due to the withdrawal of the appeal. Case-Laws Central Excise Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413265