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2016 (11) TMI 1692 - SCH - Service TaxCENVAT Credit - Input services - output transportation - scope of input services - Rule 2(l) of CCR - It was held by High Court that Credit of service tax paid on outward transportation allowed prior to 1.4.2008 - HELD THAT - Appeal admitted.
Issues: Delay condonation, Leave granted, Appeal admitted
In this judgment by the Supreme Court of India, the issues of delay condonation, leave granted, and appeal admitted were addressed. The court first condoned the delay, then granted leave for the appeal, and finally admitted the appeal for further consideration. The case involved multiple Special Leave Petitions (SLPs) filed by the petitioner, represented by a team of advocates, and the respondent, represented by a large group of advocates from various law firms. The order was delivered by Hon'ble Mr. Justice Madan B. Lokur and Hon'ble Mr. Justice Adarsh Kumar Goel. Regarding the delay condonation issue, the court considered and condoned the delay in filing the petitions. This decision allowed the case to proceed despite the delay in submission. The court then moved on to address the issue of leave granted, where it decided to grant permission for the appeal to be heard. This step signified that the court found merit in the case and deemed it necessary to proceed with a detailed examination. Finally, the court declared the appeal admitted, indicating that the case would now move forward for a thorough review and consideration of the legal arguments presented by both parties. The detailed representation of advocates from both sides highlighted the significance and complexity of the case, leading to the court's decision to admit the appeal for further proceedings. Overall, the judgment showcased the procedural aspects of delay condonation, leave granted, and appeal admission in the context of a series of Special Leave Petitions. The meticulous consideration given to each stage of the process demonstrated the court's commitment to ensuring a fair and just resolution in the case. The involvement of multiple legal representatives from both sides underscored the importance of the matter at hand, warranting a comprehensive examination by the court.
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