Bioplus Life Sciences Pvt Ltd vs Commissioner Of Customs And Service Tax ...
- CitationAppeal No. 160--2009 dated 30/11/2009 passed by Commissioner of Customs (Appeals), Bangalor
Ratio decidendi
The rule this decision rests on
The Tribunal's reasoning rests on its own earlier decisions: where the Tribunal has already decided the identical issue in favour of the assessee in an interim order and in the assessee's own earlier case, the impugned orders are set aside and the matter is remanded to the original adjudicating authority to decide the refund claim afresh within four months, the earlier decisions being treated as binding on the same issue between the same parties.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 160--2009 dated 30/11/2009 passed by Commissioner of Customs (Appeals), Bangalore]
[Arising out of Order-in-Appeal No. 161-2009 dated 30/11/2009 passed by Commissioner of Customs (Appeals), Bangalore]
[Arising out of Order-in-Appeal No. 162-2009 dated 30/11/2009 passed by Commissioner of Customs (Appeals), Bangalore]
[Arising out of Order-in-Appeal No. 173-2009 dated 30/11/2009 passed by Commissioner of Customs (Appeals), Bangalore]
For approval and signature:
HON'BLE SMT ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes
BIOPLUS LIFE SCIENCES PVT LTD S.NO.10-1A, HOODI VILLAGE, K.R. PURAM BANGALORE Appellant(s)
Versus
Commissioner of Customs and Service Tax BANGALORE-CUS C.R. BUILDING,QUEENS ROAD, P.B.NO. 5400, BANGALORE, - 560001 KARNATAKA Respondent(s)
Appearance:
Mr. Ashok Deshpande, Adv
RAVISHANKAR & CHANDER KUMAR ADVS #504, 4TH FLOOR, OXFORD TOWERS, 139 OLD AIRPORT ROAD, KODIHALLI, BANGALORE - 560008 KARNATAKA For the Appellant Mr. MOHAMMAD YUSUF, A.R. For the Respondent
Date of Hearing: 01/09/2015
Date of Decision: 01/09/2015
CORAM:
HON'BLE SMT ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER
Final Order No. 21818-21821 / 2015
Per : ARCHANA WADHWA
All the four appeals are being disposed of by a common order as the issue involved is identical. The appellant is a 100% EOU engaged in the manufacture and export of pharmaceuticals and neutraceuticals. The issue involved in the present appeal is refund of the CENVAT credit of duty availed on various raw materials and input services in terms of the provisions of Rule 5 of CENVAT Credit Rules 2004.
2. Learned advocate has drawn our attention to an Interim Order No 79-152/2014 dated 29/08/2014 passed by the Tribunal wherein all the issues involved in the present appeals stand discussed and decided. Further, there is a direct decision of the Tribunal in the assessees own case reported as CC & ST Vs Bioplus Life Sciences Pvt Ltd., [2014 (309)ELT 734 (Tri-Bang)]. In the said decision, identical input services were involved which were held as cenvatable input services by the lower authorities and the appeal filed by the Revenue stands rejected. Inasmuch as the issue stands decided in favour of the assessee, we deem it fit to set aside the impugned orders and remand the matters to the original adjudicating authority for processing the appellants refund claim. The same should be decided within a period of four months from today. All the appeals are disposed of in above manner.
(Order pronounced in open court)
ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER
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