BATA INDIA LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These appeals are filed by the assessee under Section 35G of the Central Excise Act, 1944 (for short, the Act) challenging the common order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (hereinafter called the Tribunal) dated 05.6.2018 in so far as it denies input service credit availed by the assessee in respect of GTA services after 01.4.2008.

(2.) The appeals are filed by raising the following common substantial questions of law :

(3.) We have heard Mr.R.Venkataraman, learned Senior Counsel, assisted by Mrs.Lakshmi Sriram, learned counsel for the appellant - assessee and Mr.T.L.Thirumalaiswamy, learned Senior Standing Counsel accepting notice for the respondent - Department.