COMMISSIONER OF CENTRAL EXCISE AND S.T., MUMBAI Vs. RELIANCE INDUSTRIES LTD.
LAWS(BOM)-2018-4-254
HIGH COURT OF BOMBAY
Decided on April 02,2018

Commissioner Of Central Excise And S.T., Mumbai Appellant
VERSUS
RELIANCE INDUSTRIES LTD. Respondents

JUDGEMENT

S.C. Dharmadhikari, J. - (1.) Having heard both sides, by consent, the appeal is admitted on the following substantial question of law : Whether the assessee is eligible to utilize Cenvat credit accumulated on account of manufacturing activities for the payment of service tax payable as a recipient under the category of 'Goods Transport Agency' during the period April, 2007 to March, 2008 i.e. after amendment of Rule 2(p) of Cenvat Credit Rules, 2004 vide Notification No. 8/2006-C.E. (N.T.), dated 19-4-2006, OR should have discharged the service tax liability in cash?"
(2.) The appeal is directed against the order of the Tribunal dated 29th May, 2015.
(3.) In a short cryptic order, the Tribunal has disposed of the subject appeal challenging the appellate order of the Commissioner of Central Excise and Service Tax (Appeal), Mumbai, dated 21st December, 2009. The impugned order of the Tribunal reads as under : 3. Heard Both sides and perused the record. ;


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