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Ultratech Cement Limited v. Commissioner
Factual and Procedural Background
On 19-8-2014 a Bench of the Bombay High Court (Hon'ble Mr. Justice S.C. Dharmadhikari and Hon'ble Mr. Justice A.K. Menon) admitted Central Excise Appeal No. 289 of 2013 with C.E.A. Nos. 290 and 292-293 of 2013 filed by Ultratech Cement Limited against CESTAT Final Order Nos. A/275-278/2013/WZB/C-IV(SMB), dated 15-4-2013 (Ultratech Cement Ltd. v. Commissioner). The impugned Appellate Tribunal order had held that credit on various services used in construction/maintenance of the assessee's employees' residential colony was not available.
Legal Issues Presented
- Whether input credit on various services used in construction/maintenance of the assessee's residential colony for employees is available.
Arguments of the Parties
The opinion does not contain a detailed account of the parties' legal arguments.
Table of Precedents Cited
| Precedent | Rule or Principle Cited For | Application by the Court |
|---|---|---|
| 2010 (20) S.T.R. 456 (Bom.) | Authority cited for the proposition that credit on services used in construction/maintenance of employee residential colony is not available. | The Appellate Tribunal relied on this decision to hold that such credit was not available. |
| 2011 (22) S.T.R. 610 (Guj. | Authority cited for the proposition that credit on services used in construction/maintenance of employee residential colony is not available. | The Appellate Tribunal relied on this decision to hold that such credit was not available. |
Court's Reasoning and Analysis
The provided text records that the Appellate Tribunal's impugned order held that credit on various services used in construction/maintenance of the assessee's employees' residential colony was not available, expressly relying on earlier High Court decisions (as cited). The High Court's order recorded above admits the appeal; no further reasoning by the High Court is contained in the provided excerpt.
Holding and Implications
Appeal Admitted
Direct effect: The Bombay High Court admitted the Central Excise appeals filed by Ultratech Cement Limited against the CESTAT final orders dated 15-4-2013. The provided opinion excerpt does not state any final disposal or broader precedent established by the High Court.
The Bombay High Court Bench comprising Hon’ble Mr. Justice S.C. Dharmadhikari and Hon’ble Mr. Justice A.K. Menon on 19-8-2014 admitted the Central Excise Appeal No. 289 of 2013 with C.E.A. Nos. 290 and 292-293 of 2013 filed by Ultratech Cement Limited against the CESTAT Final Order Nos. A/275-278/2013/WZB/C-IV(SMB), dated 15-4-2013 (Ultratech Cement Ltd. v. Commissioner). While admitting the appeal, the High Court passed the following order :
The Appellate Tribunal in its impugned order had held that credit on various services used in construction/maintenance of residential colony of employees of assessee was not available in view of precedent decisions of High Courts in 2010 (20) S.T.R. 456 (Bom.) and 2011 (22) S.T.R. 610 (Guj.).
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