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Service Tax - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The HC held that an appeal against the CESTAT order would lie ...


Taxability, CENVAT credit & penalty issues make CESTAT order appealable before SC despite only examining limitation.

December 30, 2024

Case Laws     Service Tax     HC

The HC held that an appeal against the CESTAT order would lie before the Supreme Court u/s 35L of the Central Excise Act, 1944, as the original order passed by the Commissioner considered issues relating to taxability, allowability of CENVAT credit, and imposition of penalty, despite CESTAT only examining the limitation issue. Consequently, the HC dismissed the present appeal as not maintainable before it.

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