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June 2016

2016 (42) S.T.R. 6 (Kar.) C.C.E. & S.T. vs. Mangalore Refinery & Petrochemicals Ltd.

By Puloma Dalal
Jayesh Gogri
Mandar Telang; Chartered Accountants
Reading Time 1 mins
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The Court is bound by an earlier decision of its co-ordinate Bench even if such decision was not challenged by Revenue due to its policy decision

Facts
Facts In a dispute relating to availment of CENVAT credit on certain services, the Respondent assessee relied on the earlier judgement of co-ordinate Bench of the Court which upheld the availability of credit. The department contended that since the amount involved in the said judgement was below the monetary ceiling prescribed, no appeal was filed against it. Therefore the said judgement has no value of precedence and the Court should decide the present dispute afresh.

Held
The Court rejected the argument of the department and held that a decision attains finality in absence of any challenge before higher Court. Reason for nonchallenging has no relevance and accordingly dismissed the appeal filed.

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