Appeal challenging taxability of service against order of CESTAT lies before Apex Court

Capital Enterprises Through Dhiraj Jain Partner Rawal Market Vs Commissioner of Customs And Central Excise Manik Bagh Palace (Madhya Pradesh High Court) Madhya Pradesh High Court held that appeal challenging the taxability of service, against the order of CESTAT, lies before Apex Court u/s 35L of the Finance Act, 1944 and not High Court. Facts- The appellant Capital Enterprises is a Partnership Firm working for Grasim Industries Limited (GIL) as a Clearing and Forwarding agent under C&F agreement dated 31.03.2000 continued up to 31.03.2004. As per terms and conditions of the aforesaid agre...