The Supreme Court on Wednesday dismissed a plea filed by Fox Mandal & Co challenging the order by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upholding a ₹2 crore service tax dispute under the pre-GST regime.

A Bench of Justice P.S. Narasimha and Justice Alok Aradhe declined to interfere with the tribunal’s order, holding that no case was made out to expand or revisit the scope of order in Civil Appeal.

The Court observed that the limited remand directed by the tribunal did not warrant interference, and emphasised that the Supreme Court would not ordinarily re-examine or enlarge the scope of such order in SLP jurisdiction unless a clear error is demonstrated.

Accordingly, the plea was dismissed, allowing the proceedings to continue in terms of the remand already ordered by CESTAT.

Appearances:

For Fox Mandal & Associates: Surjendu Shankar Das, AoR alongwith Vishwajeet Shekhawat and Yoovika Toor, Advocates