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TMI Blog2018 (2) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, with the liberty to approach the Tribunal after disposal of the cases pending before the higher forum. The present appeals are also disposed of with the liberty to both sides to approach the Tribunal - appeal disposed off. - Service Tax Appeal No.11752 of 2015 -SM - A/13639/2017 - Dated:- 24-11-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri A X S Jiwan, Consultant - for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service prescribed under Rule 2(l) of Cenvat Credit Rules, 2004. The said issue reached again before the Hon ble Gujarat High Court in a subsequent case, namely, Astik Dyestuff Pvt. Ltd. Vs. C.C.E. Cus. - 2014 (34) STR 814 (Guj.). Their Lordships following, the earlier judgment in Cadila Healthcare s case(supra) and considering the Circular issued by the Board dated 29.4.2011 and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les commission has been held to be admissible to CENVAT credit. Aggrieved by the said judgment of the Division Bench as contrary to the consistent view of the Hon ble High Court for the period prior to 03.2.2016, Revenue filed a Civil Appeal before the Hon ble High Court of Gujarat and it is informed by the ld. Advocate that the said appeal is on board of the High Court for last few months. Consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appeals are also disposed of with the liberty to both sides to approach the Tribunal soon after the verdict of the Hon ble High Court in the pending Appeal against the Division Bench judgment of this Tribunal in Essar Steel India Ltd.s case (supra) filed by the Revenue. Needless to mention, no recovery nor any refund would be processed during the period. Appeal is disposed of as above. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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