COMMISSIONER OF CENTRAL EXCISE BELGAUM vs VASAVADATTA CEMENTS LTD.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2018 Supreme(SC) 507

A.K.SIKRI, ASHOK BHUSHAN
COMMISSIONER OF CENTRAL EXCISE BELGAUM – Appellant
Versus
VASAVADATTA CEMENTS LTD. – Respondent

Advocates:
Advocate Appeared:
For the Appellants : Mr. K. Radha Krishnan, Sr. Adv., Mr. Y.P. Adhyaru, Sr. Adv., Mr. Arijit Prasad, Adv., Mr. Rupesh Kumar, Adv., Ms. Sadhana Sandhu, Adv., Mr. H.R. Rao, Adv., Ms. Gargi Khanna, Adv., Mr. Mansih Pushkaran, Adv., Ms Nisha Bagchi, Adv., Ms. Shirin Khajuria, Adv., Mr. Zohib, Adv., Ms. Ooja Sharma, Adv, Ms. Sanskriti Bhardwaj, Adv., Ms. Ayushi Gaur, Adv., Mr. B. Krishna Prasad, AOR, Ms. Anil Katiyar, Adv., Mr. Arup Banerjee, AOR, Mr. Sarbendra Kumar, Adv., Mr. Prakash Sharma, Adv., Mr. Chava Badrinath Babu, Adv., Mr. V.V. Rayudu, Adv., Mr. Rameshwar Prasad Goyal, AOR, Mr. Kartik K., Adv., Mr. Praveen Kumar, AOR, Mr. S.B. Sharma, Adv., Ms. Babita S., Adv.
For the Respondent: Mr. S. Bagaria, Sr. Adv., Mr. V. Lakshmi Kumaran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Ajit Kumar, Adv., Mr. Victor Das, Adv., Ms. Apeksha Mehta, Adv., Mr. M.P. Devanath, Adv., Mr. R. Parthasarthy, Adv., Mr. S.J. Amith, Adv., Mr. Purushottham Sharma Tripathi, Adv., Mr. Mukesh Kumar Singh, Adv., Mr. R.C. Prakash, Adv., Dr. (Mrs. ) Vipin Gupta, AOR, Mr. Sumit Goel, Adv.Mr. Abhiram Naik, Adv.Ms. Tanuj Agarwal, Adv.M/S. Parekh & Co., AOR , Ms. Vanita Bhargava, Adv., Mr. Abhisaar Bairagi, Adv., M/S. Khaitan & Co., AOR, Mr. Ranjit B. Raut, Adv., Mrs. Bina Gupta, AOR, Ms. Surbhi Kapoor, Adv., Mr. Nikhil Swami, Adv., Ms. Divya Swami, Adv., Mrs. Prabha Swami, AOR, Mr. B. Krishna Prasad, AOR, Mr. Anand Sukumar, Adv., Mr. S. Sukumaran, Adv., Mr. Bhupesh Kumar Pathak, Adv., Ms. Meera Mathur, AOR, Mr. L. Badri Narayanan, Adv., Mr. Aditya Bhattacharjee, Adv., Mr. Victor Das, Adv., Mr. Apeksha Mehta, Adv., Mr. Yogendra Aldak, Adv., Mr. Karan Sachdev, Adv., Mr. M. P. Devanath, AOR, Mr. Balaji Srinivasan, AOR, Mr. Garvesh Kabra, AOR, Mr. Somnath Shukla, Adv., Mr. Udit Jain, Adv., Mr. Vivek Sharma, Adv., Ms. Ashwini Chandrasekaran, Adv., Mr. M.P. Devanath, Adv., Mr. Praveen Kumar, AOR, Mr. M.P. Devanath, Adv., Mr. Vivek Sharma, Adv., Mr. Abhishek Anand, Adv., Mr. Udit Jain, Adv., Ms. Ashwini Chandrasekaran, Adv., Mr. Praveen Kumar, Adv., Mr. Harish Pandey, AOR

JUDGMENT :

A.K.SIKRI, J.

C.A Nos. 11710/2016, C.A. No. 11923/2016, C.A. No. 11914/2016, C.A. No. 11898/2016, C.A. No. 11899/2016, C.A. No. 11919/2016, C.A. No. 11904/2016, C.A. No. 11925/2016, C.A. No. 11870/2016, C.A. No. 11924/2016, C.A. No. 11900-11901/2016, C.A. No. 11909/2016, C.A. No. 11402/2016, C.A. No. 11403/2016, C.A. No. 11947/2016, C.A. No. 11946/2016, C.A. No. 11920/2016, C.A. No. 11874/2016, C.A. No. 11903/2016, C.A. No. 10300/2011, C.A. No. 11913/2016, C.A. No. 11399/2016, C.A. No. 11401/2016, C.A. No. 11902/2016, C.A. No.11877-11884/2016, C.A. No. 11876/2016, C.A. No.11922/2016 & C.A. No. 11921/2016.

2. These appeals are preferred by the Central Excise Department against the judgment and order passed by the Customs, Excise & Service Tax Appellate Tribunal (herein after referred to as “CESTAT”) whereby the CESTAT has allowed to the respondents (hereinafter referred to as “assessees”) CENVAT credit on goods transport agency service availed for transport of goods from the place of removal to depots or the buyers premises. The lead judgment was given by the CESTAT in the case of Commissioner of Central Excise & S.T Unit Bangalore vs. M/s. ABB Limited. The aforesaid judgmen

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2018 Supreme(SC) 507

A.K.SIKRI, ASHOK BHUSHANCOMMISSIONER OF CENTRAL EXCISE BELGAUM – AppellantVersusVASAVADATTA CEMENTS LTD. – Respondent

A.K.SIKRI, ASHOK BHUSHAN
COMMISSIONER OF CENTRAL EXCISE BELGAUM – Appellant
Versus
VASAVADATTA CEMENTS LTD. – Respondent