Full Judgment Text
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
Date of Decision: 19.07.2019
+ SERTA 11/2019
PRINCIPAL COMMISSIONER, CENTRAL TAX SOUTH
..... Appellant
Through: Mr. Sameer Jain, Standing Counsel
versus
M/S JC DECAUX ADVERTISMENT INDIA PVT. LTD.
..... Respondent
Through: Mr. Gaurav Gupta & Mr. Balkrishan
Sharma, Advs.
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE C.HARI SHANKAR
JUDGMENT
D.N. PATEL, CHIEF JUSTICE (ORAL)
CM APPL.15866/2019
Allowed, subject to all just exceptions.
Application stands disposed of.
CM APPL.15865/2019
This is an application filed by the appellant seeking condonation of
270 days delay in filing the present appeal.
For the reasons stated in the application, the delay of 270 days in
filing the present appeal is condoned.
Application stands disposed of.
SERTA 11/2019
1. This appeal has been preferred challenging the order passed by
SERTA 11/2019 Page 1 of 2
CESTAT dated 17.04.2018 whereby the order in original passed by the
Commissioner dated 17.07.2014 has been quashed and set aside.
2. The issue involved in this appeal was that the respondent had wrongly
availed and utilized the CENVAT credit on capital goods and inputs used in
the construction of Bus-Q-Shelter, steel structures/aluminium panels, steel
framework, police booth, electrical equipment for panoramic/free standing
panel etc. amounting to Rs.6,85,79,559/-.
3. As the CESTAT has quashed and set aside the order in original, the
Department has preferred the present appeal in the year 2011-2012 for
Rs.72,71,717/-. Counsels appearing for both the sides jointly submitted that
in SERTA 04/2019, the Division Bench of this court has already passed an
order dated 01.04.2019, whereby the appeal preferred by the Department has
been dismissed and the CENVAT credit was allowed to be availed by the
assessee for the year 2006-2007 to 2010-2011.
4. The present appeal is for the year 2011-2012. There is no change in
the facts of the case in hand and the case already decided by this Court as
stated above which is reported in 2018 (13) GSTL 30 for the same reasons.
5. In view of the above, as there is no substantial question of law we
dismiss this appeal preferred by the Department.
CHIEF JUSTICE
C.HARI SHANKAR, J
JULY 19, 2019/ ns
SERTA 11/2019 Page 2 of 2