2019 (4) TMI 730

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..... no provisions of appeal against the rejection of declaration. It is noted that the Hon’ble Punjab & Haryana High Court in the case of Barnala Builders & Property Consultants vs. Dy. C.C.E. & S.T., Dera Bassi, [2013 (12) TMI 568 - PUNJAB AND HARYANA HIGH COURT] has dismissed the writ petition as withdrawn, with liberty to file an appeal - Further, the Tribunal in the case of C.C.E. & S.T., Jaip .....

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..... Central Excise, Bhiwandi. 2. The facts of the case, in brief are that the appellant is engaged in providing the taxable services under the category of consultancy service, plantation service, works contract service etc., and for that purpose, was registered with the service tax authorities. It had filed a declaration dated 31.12.2013 of tax dues of ₹ 1,63,147/- for the period July 2017 .....

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..... Bassi, 2014 (35) S.T.R. 65 (P H) has dismissed the writ petition as withdrawn, with liberty to file an appeal. Further, the Tribunal in the case of C.C.E. S.T., Jaipur vs Vision Freight Solutions India Ltd., 2018 (4) TMI 1467-CESTAT has held that as per VCES, there is no bar for utilization of credit up to 31.12.2012. However, the above decisions were not examined by the authorities below for as .....

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