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2024 (6) TMI 908 - HC - Central ExciseIssues involved: The appeal filed under Section 35 G of the Central Excise Act, 1944 against the order of CESTAT, Regional Bench, Hyderabad, in appeal No.ST/30206 of 2018 decided on 04.07.2023. Comprehensive Details: Issue 1: Alleged sham arrangement between Automobile Companies and Insurance Company The appellant claimed a sham arrangement between Automobile Companies and the Insurance Company, citing that no actual business transactions took place despite available invoices and returns. The appellant argued that the Tribunal erred by relying solely on the invoices and returns filed by the other party, disregarding recorded statements of dealers and supporting emails. Issue 2: Eligibility for input services credit under CENVAT Credit Rules, 2004 The Tribunal examined the tripartite agreement between the car dealer, appellant, and insurance company, noting that the invoices were authentic and accounted for in returns. It was highlighted that no specific allegation was made in the show-cause notice regarding the services falling outside the ambit of Rule 2(l) of the CCR 2004. The Tribunal's decision was based on the lack of evidence to support the appellant's claims, and compliance with necessary formalities by the respondent. Conclusion: The High Court dismissed the appeal, emphasizing that the Tribunal's findings were based on plausible views and did not raise substantial questions of law. The Court noted the lack of parallel action against one party in the tripartite settlement as a factor supporting the Tribunal's decision. The appeal was deemed unsuccessful, with no costs awarded, and pending interlocutory applications were closed.
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