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Case Law Details

Case Name : Capital Enterprises Through Dhiraj Jain Partner Rawal Market Vs Commissioner of Customs And Central Excise Manik Bagh Palace (Madhya Pradesh High Court)
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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 In

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