(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) Heard Mr. Darshan M. Parikh, learned Standing Counsel for the revenue.
ADMIT.
We formulate the following substantial questions of law which arise in these appeals :-
"(i) Whether the CESTAT, WZB, Ahmedabad is right in allowing use of Cenvat Credit for discharging service tax on the service falling under the category of "transport of goods by road" treating the same as an "output service" at the end of recipient who has used it as "input service" ?
(ii) Whether the learned CESTAT, WZB, Ahmedabad is right in placing reliance on the judgment of the Hon'ble High Court of Karnataka in the case of Aravind Fashions Limited where the facts are different ?
Issue notice to the other side. Paper book be filed within 3 months.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Savariya Top