Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2009 (10) TMI 962

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER This application filed by the appellant states that there is an error apparent from the records in final-order No. A/158/2009/SMB/C-IV dated 6-4-2009 passed by this Bench in appeal No. E/386/2008 [2009 (241) E.L.T. 474 (Tribunal)]. It is submitted that the following contentions of the appellant remain unaddressed in the final-order. (i) that, the subject service is covered b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... they consider as non-consideration of their pleas amounts to an error apparent from the records. According to them, the final-order requires to be recalled. The counsel has reiterated the above submissions. The learned DR opposes this application. He submits that all the issues have already been considered on merits and, therefore, the only course open to the appellant, if aggrieved, is to file an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llant is bereft of bona fides. Yet another grievance raised by the appellant is that they were statutorily required to maintain greenery on 33% of the factory premises, but this aspect was not considered. The above aspect turned out to be irrelevant in a situation where the subject service did not pass the test of the main part of the definition of the input service . The third aspect stated in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates