Service Value Appeals Under Central Excise Act Go to SC, Not High Court

Commissioner of Central Goods & Services Tax and Central Excise Vs Walchandnagar Industries Limited (Meghalaya High Court)

The Hon’ble Meghalaya High Court dismissed department appeal. It held that the appeal relating to value of service does not lie to the Hon’ble High court under section 35G of the Central Excise Act. Such an appeal would lie before the Hon’ble Supreme Court under section 35L of the Central Excise Act.

The respondent assessee undertook a works contract for supply, erection, installation and commissioning of project. The supply included ma

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