Commissioner Of Central Excise, ... vs Pokarna Ltd
- CitationAppeal No. 76/2012 dated 18/10/2012 passed by the Commissioner of Customs, Central Excise &
Ratio decidendi
The rule this decision rests on
The respondent is entitled to take cenvat credit of service tax paid on cargo handling, clearing and forwarding, rail transportation of containerised goods, and fumigation services availed at the port area in respect of exported goods, that being the question resolved in the assessee's favour by the Larger Bench decision in Honest Bio-Vet Pvt. Ltd. v. CCE, Ahmedabad, which binds the Tribunal and is followed here.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 76/2012 dated 18/10/2012 passed by the Commissioner of Customs, Central Excise & Service Tax, Hyderabad-III ]
For approval and signature:
HON'BLE MRS. ARCHANA WADHWA, JUDICIAL 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? No 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
Commissioner of Central Excise, Customs And Service Tax Hyderabad-III Opp: LB Stadium Road, Basheerbagh, Hyderabad 500 004 Andhra Pradesh Appellant(s)
Versus
Pokarna Ltd. Unit-1, (100 % EOU), Choutuppal (Post & Mandal), Nalgonda Dist. Andhra Pradesh Respondent(s)
Appearance:
Mr. Pakshi Rajan, DR For the Appellant
Mr. T. Jagapathi Rao, Consultant 91/RT, Vijayanagar Colony, Hyderabad 500 057 For the Respondent
Date of Hearing: 03/08/2015 Date of Decision: 03/08/2015 CORAM:
HON'BLE MRS. ARCHANA WADHWA, JUDICIAL MEMBER
Final Order No. 21755 / 2015
Being aggrieved with the order passed by Commissioner (Appeals) the Revenue has filed the present appeal.
2. After hearing both the sides I find that the short issue involved is as to whether the respondent is entitled to avail the cenvat credit of service tax paid on Cargo Handling Services, Clearing and Forwarding Services, Transportation of Goods in Container by rail and Fumigation Services, which services are available at the port area, in respect of exported goods. It is seen that the issue stands decided in favour of the assessee by the Larger Bench decision of the Tribunal in the case of Honest Bio-Vet Pvt. Ltd. Vs. CCE, Ahmedabad [2014 (310) E.L.T. 526 (Tri.-LB)]. By following the same I find no reasons to interfere in the impugned order of Commissioner (Appeals). Revenues appeal is accordingly rejected.
(Order pronounced in open court)
(ARCHANA WADHWA) JUDICIAL MEMBER
iss
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