1. This appeal, by special leave, takes exception to an order dated 1st June, 2022 of the Allahabad High Court.

1. Heard Shri Rajul Shrivastav, learned counsel for the defendant-appellant.

1. Leave granted.

1. Leave granted.

1. This is an application under Section 11(6) of the Arbitration and Conciliation Act, 19961 for the appointment of a Sole Arbitrator by Glock Asia-Pacific Ltd.2

1. Leave granted.

1. In all these appeals, orders of the Customs, Excise and Service Tax Appellate Tribunal1 (hereafter “CESTAT”) are impugned by the service tax authorities (hereafter “the revenue”), who argue that user development fee levied and...

1. The nineteen cases in this batch of appeals follow a similar pattern of facts.

1. Leave granted.

1. Heard learned counsel for the parties.