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2014 (11) TMI 1182

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....e<br>HONOURABLE MR.JUSTICE AKIL KURESHI AND HONOURABLE MR.JUSTICE VIPUL M. PANCHOLI &nbsp;MR RJ OZA, ADVOCATE FOR THE APPELLANT ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. All these appeals are filed by the Department calling in question a common judgment dated 09.12.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal allowing the appeals of the assessee re....

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....at appellants herein filed monthly returns/ER1 returns to the departmental authority indicating therein the availment of Cenvat Credit on such invoices. It is also undisputed that these invoices were found to be nonexistence during the relevant period. 2. Both sides agree that the issue involved in these cases is covered by the judgment of Hon&#39;ble High Court of Gujarat in the case of ....