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COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. AIR LIQUIDE PHILIPPINES, INC., RESPONDENT.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. AIR LIQUIDE PHILIPPINES, INC., RESPONDENT.

G.R. No. 210646 | 2015-07-29

SECOND DIVISION

D E C I S I O N

MENDOZA, J.:

This is a petition for review on certiorari seeking to reverse and set aside the July 29, 2013 Decision[1] and the December 17, 2013 Resolution[2] of the Court of Tax Appeals En Banc (CTA En Banc), in CTA EB Case No. 943, which reversed and set aside the July 3, 2012 Decision[3] and the September 24, 2012 Resolution of the Court of Tax Appeals Second Division (CTA Division), in a case involving an application for issuance of a tax credit certificate for unutilized input VAT.
 
Respondent Air Liquide Philippines, Inc. (ALPI) is a domestic corporation registered with the Bureau of Internal Revenue...