2015 (8) TMI 501

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....are, therefore, being disposed off by this common judgment. We have heard Mr. Y.N. Ravani, learned advocate for the appellant and Mr. Jigar M. Patel, learned advocate for the respondent. 2. While admitting these appeals, the Court had formulated the following substantial questions of law : "(i)     Whether Honourable CESTAT has committed an error in interpreting Rule 5 o....

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....owed only in respect of input or input service used in the manufacture of final product, which is cleared for export?" 3. In these Tax Appeals, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has allowed the appeal of the assessee and set aside the Order-in-Appeal. The order of the CESTAT is challenged by the Revenue in these tax appeals. 4. A Division Bench ....