Commissioner Of Central Excise, ... vs M/S. Chettinad Cement Corporation Ltd
- CitationAppeal No.91/2010, dated 31.05.2010 passed by the Commissioner of Customs & Central Exc
Ratio decidendi
The rule this decision rests on
The Tribunal cannot assume jurisdiction over an issue that was not decided in the impugned order and does not arise from it, so the appeal must be confined to the matters actually determined by the Commissioner (Appeals). Cenvat credit on service tax paid for the services of a geological consultant is admissible where the consultant's services were necessary for the mine, the service tax having been paid to avail those services. Cenvat credit on service tax paid for construction of walls and concrete flooring is admissible where the adjudicating authority has found the construction to be required in the mining area.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No.91/2010, dated 31.05.2010 passed by the Commissioner of Customs & Central Excise (Appeals), Trichy]
COMMISSIONER OF CENTRAL EXCISE, TIRUCHIRAPALLI APPELLANT
Versus
M/s. CHETTINAD CEMENT CORPORATION LTD. RESPONDENT
Appearance:
For the Appellant Shri L. Paneerselvan, AC (AR)
For the Respondent Shri R. Parthasarathy, Cons.
CORAM:
Honble Shri D.N. Panda, Judicial Member
Date of hearing/decision 09-07-2015
FINAL ORDER NO. 40772 / 2015
The order of Commissioner (Appeals) dealt with only two issues. First one is the Geological Consultant Service used for the mine and second is the Construction of Walls and Concrete Work made in the mining area. While these two issues were before Commissioner (Appeals), Revenue has come in appeal against adjudication to Tribunal raising issues other than the issues raised in the order of the Commissioner (Appeals). Law is well settled that Tribunal cannot create a jurisdiction for itself to decide an issue not before it and not emanating from the order impugned.
2. The present appeal is confined only to two issues which were dealt by Commissioner (Appeals). Order of that authority reveals that services of Geological Consultant was necessary for the mine, for which, the service tax was paid to avail his services. That makes the respondents eligible to the Cenvat credit of such tax. There is no dispute to that.
3. So far as the second issue of Construction of Walls and Concrete Work is concerned, learned Commissioner (Appeals) has shown justification as to requirement of the construction in the mining area. Therefore, there is no difference to the finding of the authority as to the eligibility of Cenvat credit of the services above availed i.e., for construction of Wall and Concrete Flooring used in mine.
2. According in both the counts Revenues appeal is dismissed.
(Dictated and pronounced in open court)
(D.N. PANDA) JUDICIAL MEMBER
ksr 13-07-2015
DRAFT Remarks
I II III
Date of dictation 0.07.2015
Draft Order - Date of typing 12.07.2015
Fair Order Typing 13.07.2015
Date of number and date of dispatch
3 E/528/2010
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