C.C.E. & S.T. Indore vs M/S. Gabriel India Ltd

[Arising out of Order-in-Appeal No. IND-CEX-000-App-202-2013 dated 27.12.2013 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Indore].

For approval and signature:

Honble Shri Ashok Jindal, Member (Judicial)

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

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?

4 Whether Order is to be circulated to the Departmental authorities?

C.C.E. & S.T. Indore .Appellants

Vs.

M/s. Gabriel India Ltd. .Respondent

.

Appearance:

Shri G.R. Singh, DR for the Appellant

Ms. Madhulika Bose, Advocate for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing: 26.06.2015

FINAL ORDER NO. 52070/2015-EX(SM)

Per Ashok Jindal:

The short issue involved in the matter is that whether respondent is entitled to take Cenvat Credit on outward transportation services during the period February 2011 to November 2011 when the respondent has complied with the conditions of the CBEC Circular No. 97/08/2007 dated 23.08.2007 or not.

2. It is not disputed that the respondent has complied with the conditions of the CBEC Circular No. 97/08/2007 dated 23.08.2007. Therefore, I hold that respondent is entitled to avail Cenvat Credit on outward transportation services.

3. In these terms, I do not find any infirmity with the impugned order. Same is upheld. Appeal filed by the Revenue is dismissed. Cross Objection is also disposed off in the above terms.

(Dictated and pronounced in the open court)

(Ashok Jindal) Member (Judicial)

Bhanu

2

E/51868/2014-EX(SM)