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2017 (12) TMI 435

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....appellant. Heard the Ld. AR for the Revenue. 2. This is an application filed seeking early hearing of the appeal on the ground that similar issue has been disposed by this tribunal. Accordingly, after allowing early hearing application, the appeal is taken up for disposal. 3. The principal issue involved in the present appeal relates to the eligibility of CENVAT credit on the service tax paid on....

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....ryana High Court, categorically held that the judgment of the jurisdictional High Court should prevail over the Circular and judgment of other High Court. Also, their Lordship rejected the request of the Advocate for referring the issue to the Larger Bench of the High Court. Subsequently, an explanation was inserted to the definition of 'input service' by issuance of Notification No.2/2016 CE(NT) ....

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....cal observation of the Hon'ble High Court Gujarat High Court in Astik Dyestuff Pvt. Ltd.'s case (supra) that the judgment is binding on all situated within the territorial jurisdiction of High Court, in my opinion, it would be inappropriate, to decide the issue following the Division Bench judgment when the matter is on Board of the High Court. In similar circumstances, a Division Bench of this Tr....