2018 (11) TMI 1457

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....espondent:- None Prashant Kumar Mishra, J. Heard. 1. Mr. Manish Sharma, learned counsel for the Revenue, would raise a ground on the strength of the order passed by the Coordinate Benches of this Court in Union of India Vs M/s Harshad Thermic Industries Pvt. Ltd (TAXC No.48 of 2012) decided on 22.11.2012 and Commissioner, Central Excise Customs & Service Tax Vs M/s Larfarge India Pvt. Ltd (TAXC....

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....rs judicial review by the Higher Courts, therefore, it is required to be set aside so that a detailed order is passed by the Tribunal or any other Subordinate Adjudicatory Body enabling the Superior Court to examine the correctness of the reasoning assigned by the authority while rendering the judgment. However, the present matte is bit different in the sense that the issue as to whether the struc....

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....tems would be inputs and as such liable to avail CENVAT Credit. 4. It is stated at the bar that the revenue is processing the matter for filing an SLP against the judgment in the matter of Vandana Global (supra). Admittedly, the legal issues on which the case would be decided on merits, even after remit, would be the same as has been decided by the Coordinate Bench of this Court in the matter of ....