2019 (8) TMI 38

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....or The Opponent (s) : MR PARESH M DAVE (260) ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 This Tax Appeal under Section 35G of the Central Excise Act, 1944 (for short, "the Act, 1944") read with Section 174(2) of the Central Goods and Service Tax Act, 2017 (for short, "the GST Act") is at the instance of the Revenue and is directed against the order passed by the Customs, Excise a....

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.... Rule 2(I) of Cenvat Credit Rules 2004 pertains to "input service". 3 We have heard Mr. Ankit Shah, the learned standing counsel appearing for the Revenue and Mr. Dhaval Shah, the learned counsel appearing for the respondent. The question of law as proposed by the Revenue is no longer res integra in view of the decision of this Court in the case of the Principal Commissioner vs. M/s Alembic Ltd ....