2018 (2) TMI 464

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....or the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This Appeal is filed against the Order-in-Appeal No.VAD-EXCUS-003-APP-171-16-17dated 25.11.2016 passed by the Commissioner(Appeals III), Central Excise, Customs & Service Tax, Vadodara. 2. The principal issue involved in the present Appeal relates to the eligibility of CENVAT credit on the service tax paid on sales c....

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....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) dated 03.02.2016. ....

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....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 Tribunal in the case ....