2011 (2) TMI 236 - HC - Central Excise

Appeal to High Court - U/s 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 - Credit of input service - Inputs are cleared as such without being used - Held that the revenue fairly states that in view of amount involved in this appeal being about Rs.40,000/-, this Court need not go into the merits - Accordingly, the appeal is dismissed.

Summary

The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The appeal involved a question regarding the reversal of credit of input service availed at the time of receipt of inputs. The appeal was dismissed due to the small amount involved (about Rs.40,000/-).