2021 (10) TMI 536 - HC - Service Tax

Permission for withdrawal of appeal - Principles of natural justice - maintainability of appeal filed by the Department without considering the plea as to the necessity of possessing a registration certificate for availing CENVAT credit of service tax paid on input services for the purpose of claiming refund - HELD THAT - The learned Senior Standing Counsel appearing for the appellant sent a letter dated 28.9.2021 to the Registry seeking to list the above appeal for withdrawal. Hence, the matter is listed today under the caption 'for withdrawal'. Today, when the case is called, a similar request is made to that effect. The appeal is dismissed as withdrawn.

Summary

The High Court of Madras dismissed the appeal against the final order dated 16.7.2012. The appeal was admitted on 27.6.2013 based on a substantial question of law regarding CENVAT credit rules. The appellant requested withdrawal of the appeal, which was granted, and no costs were awarded.