Commissioner Of Central GST And Central Excise J And K Jammu vs. M/S Cadila Pharmaceuticals LTD Igc Samba J And K

Facts

The Commissioner of CGST and Central Excise, Jammu (Appellant) filed an appeal against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside orders passed by the Commissioner (Appeals) and the Adjudicating Authority, directing a refund of Education Cess and Secondary & Higher Education Cess to M/s Cadila Pharmaceuticals Ltd. (Respondent). This decision was based on the Apex Court's ruling in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. A batch of similar appeals filed by the Commissioner, including the lead case CEA No. 10/2022, had been dismissed by a Coordinate Bench of the High Court on May 23, 2022. The present appeal was also based on similar grounds. The respondent was not represented.

Held

The High Court dismissed the present appeal, holding that it was based on similar grounds and challenged a similar CESTAT order as a batch of previous appeals that had been dismissed by a Coordinate Bench of the Court on May 23, 2022. The Court noted that the previous dismissals were in view of the Apex Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. To maintain parity, the Court applied the same reasoning and dismissed the instant appeal on the same terms and conditions as laid down in the previous judgment. Any subsisting interim directions were vacated. The Court did not expressly leave any issue undecided.

Key Issues

1. Whether the present appeal, challenging a CESTAT order directing refund of Education Cess and Secondary & Higher Education Cess, is to be dismissed on the same grounds and terms as a batch of similar appeals previously dismissed by a Coordinate Bench of this Court on May 23, 2022, in light of the Apex Court's decision in M/s SRD Nutrients Pvt. Ltd. V. Commissioner of Central Excise, Guwahati. Contentions: Appellant (Commissioner of CGST and Central Excise, Jammu): The appeal is to be dismissed on the same terms as the previous batch of appeals decided by the Coordinate Bench on May 23, 2022, as the grounds are identical and the matter is squarely covered by the precedent set in those appeals and the Apex Court's decision in SRD Nutrients. Respondent (M/s Cadila Pharmaceuticals Ltd.): No arguments were recorded for the respondent.