2024 (10) TMI 1445

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..... Central Excise, Delhi vs. M/s Evalueserve.com Pvt. Ltd. [ 2023 (12) TMI 902 - PUNJAB AND HARYANA HIGH COURT] has held that ' Keeping in view the above and the question of law itself raised, we hold that the appeal is not maintainable and dismiss the same. However, liberty is granted to take appropriate steps in accordance with law.' Taking into consideration the law as settled by the Divi .....

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..... preme Court and he has referred to the judgment passed by the Division Bench of this Court in Commissioner of Service Tax vs. DLF Golf Resorts Ltd, 2017 (7) G.S.T.L. 202 (P H) and another judgment passed in STA-23-2019 titled The Principal Commissioner vs. M/s. Raj Kishan and Co., decided on 12.03.2020 wherein it has been consistently held that appeal to High Court is not maintainable in a matter .....

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..... 011 (23) STR 220 (Kar.), Commissioner vs. B.A. Research India Ltd., 2013 (13) STR 663 and Commissioner of Central Excise and Service Tax, LTU, Bangalore vs. TNT Ltd., 2011 (23) STR 115 (Kar.). 8. Faced with this situation, counsels for the Revenue also could not point out any judgment to the contrary. 9. Keeping in view the above and the question of law itself raised, we hold that the appeal is no .....

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