PRINCIPAL COMMISSIONER Vs. CADILA HEALTHCARE LTD.

JUDGEMENT

(1.) Since the substantial questions of law formulated by this Court while admitting all the captioned tax appeals are the same, those were taken up for hearing analogously and are being disposed of by this common judgment and order.

(2.) For the sake of convenience, the Tax Appeal No.102 of 2022 is treated as the lead matter.

(3.) This tax appeal under Sec. -83 of the Finance Act, 1994 read with Sec. -35G of the Central Excise Act, 1944 is at the instance of the revenue and is directed against the final order No.A/ 11661-11675/2021 dtd. 27/4/2021 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad in the Service Tax Appeal No.ST/360/2012.