2018 (2) TMI 2153

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Judgement / Order / Decisions)<br>Dated:- 19-2-2018<br>TAXC No. 171 of 2017, TAXC No. 177 of 2017, TAXC No. 4 of 2018 & TAXC No. 173 of 2017 - -<br>GST<br>Hon&#39;ble Shri Justice Prashant Kumar Mishra And Hon&#39;ble Shri Justice Ram Prasanna Sharma For the Petitioners Shri Maneesh Sharma, Advocate. For the Respective Respondents : Ms Smiti Sharma, Shri Siddharth Dubey and Shri Ashish Sur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Beams, HR Coil, MS plates, JC sheets, HR sheets, and other steel products and cement commonly known as structural steel items (henceforth &#39;structural steel items&#39;) would fall within the meaning of capital goods or input is also involved in these appeals. 3. While agreeing with the submission made by Shri Maneesh Sharma, learned counsel for the Revenue, that if an order is non-speaking o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the Gujrat High Court in the matter of Mundra Ports & Special Economic Zone Ltd.; 2015 (39) S.T.R. 726 (Guj.) and one decided by the Madras High Court in the matter of M/s Thiruarooran Sugars Vs Customs, Excise and Service Tax Appellate Tribunal (CMA 3814/2014 and connections) that either before 7.7.2009 or in view of the clarificatory amendment made on 07.07.2009 in the CENVAT Credit Rules, ....