2011 (11) TMI 226

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....ted by:   None for M/s Transalantic Packaging Pvt.Ltd.   Shri Kiran M. Sawle, Adv for M/s Sun Pharma Industries Ltd.   Shri R.Srova, A.R. for the Revenue.   Per: Mr.B.S.V. Murthy:   Since the issue involved in both these appeals is one and the same and the appeals filed by the Revenue are also on the same issue, these appeals are taken together for disposal and a....

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....3. Heard the ld.Authorised Representative for the Department and ld.Counsel for the respondent M/s Sun Pharma Industries Ltd. None appeared for M/s Transatlantic Packaging Pvt.Ltd. However, written submissions have been received from M/s Transatlantic, requesting that the issue may be decided on merit.   4. It was submitted on behalf of the Revenue that the inputs services should have been ....

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....the Commissioner (Appeals) has relied upon the decision of the Tribunal in the case of Capiq Engineering Pvt.Ltd. Order No.A/2299-2300/WZB/AHD/08, dt.26.9.08 and this order has not been accepted and a Tax Appeal has been preferred before Hon'ble High Court of Gujarat and the decision of Hon'ble High Court is still awaited.  Further, the Revenue has also relied upon the decision in the case of....

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....d have been utilized or not and whether the refund was admissible under notification No.5/2006. However, even admissibility of credit itself cannot be disputed now, in view of the Notification No.7/2010-CE(NT), dt.27.2.10, whereby the words 'used in' have been replaced by the words 'used in or in relation to' by amending Notification No.5/2006-CE(NT). This amendment was given retrospective effect ....