M/S Anvil Cables Pvt Ltd vs Commnr.Of Central Taxes & Service Tax

The Supreme Court allowed the Civil Appeal and directed the restoration of Tax Appeal No. 3 of 2013 to the High Court for a merits hearing, contingent upon the payment of Rs. 25,000/- as costs to the respondent within two months. The Court clarified that failure to deposit the amount would result in the impugned Judgment remaining in force. This decision underscores the importance of compliance with cost orders in tax matters.