2018 (6) TMI 1858 - HC - Central Excise

Seeking dismissal of present appeal on the ground that the case is covered by the decision of this Court in COMMISSIONER OF SERVICE-TAX SERVICE TAX VERSUS MISYS SOFTWARE SOLUTIONS INDIA PVT. LTD., M/S. LG SOFT INDIA PVT. LTD, NVIDIA GRAPHICS PVT. LTD. AND PRINCIPAL COMMISSIONER OF SERVICE-TAX SERVICE TAX VERSUS ANZ OPERATIONS AND TECHNOLOGY PVT. LTD. 2018 (6) TMI 1202 - KARNATAKA HIGH COURT , in which it was held that ' respectfully agreeing with the order of the Coordinate Bench, we do not find any substantial question of law in the remand the order of the Tribunal and therefore, present appeals are liable to be dismissed and the same are accordingly dismissed.' HELD THAT - In view of the submission made by the learned counsel for the appellant-Revenue and on perusal of the judgment, the present appeal of the appellant-Revenue is dismissed.

Summary

The High Court of Karnataka dismissed the appeal by the Revenue, stating that the case is covered by a previous decision. The appeal was related to a remand order by the Customs, Excise & Service Tax Appellate Tribunal regarding the refund of unutilized CENVAT Credit. The Court found no substantial question of law and dismissed the appeal accordingly.