Commissioner Of Customs ,Central ... vs Millennium Appliances India Ltd
- CitationAppeal No. 57/2008 (H-IV) CE dated 17/10/2008 passed by the Commissioner of Customs, Centra
Ratio decidendi
The rule this decision rests on
The Tribunal declined to entertain the Revenue's appeal, relying on the fact that the amount in dispute was small and that the issue concerning availment of CENVAT credit on outward transportation of goods up to the customer's premises is covered in the assessee's favour by earlier Tribunal decisions, which the order does not identify.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 57/2008 (H-IV) CE dated 17/10/2008 passed by the Commissioner of Customs, Central Excise & Service Tax, (Appeals-II), Hyderabad.]
For approval and signature:
HON'BLE SMT. 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? Yes 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 Customs ,Central Excise and Service Tax HYDERABAD-IV POSNETT BHAWAN, TILAK ROAD, RAMKOTI, HYDERABAD, - 500001 ANDHRA PRADESH Appellant(s)
Versus
MILLENNIUM APPLIANCES INDIA LTD HARDWARE PART, SURVEY NO.01/1, IMARAT KANCHA MANDAL, MAHESHWARAM MANDAL, RANGA REDDY DIST, A.P Respondent(s)
Appearance:
Mr. Mohd. Yusuf, AC (AR) For the Appellant
Mr. Raghavendra.B. Advocate V. LAKSHMIKUMARAN & V. SRIDHARAN WORLD TRADE CENTRE NO.404-406, 4TH FLOOR, SOUTH WING BRIGADE GATEWAY CAMPUS NO.26/1, DR. RAJKUMAR ROAD, MALLESWARAM, BANGALORE - 560 055 KARNATAKA For the Respondent
Date of Hearing: 02/02/2015
Date of Decision: 02/02/2015
CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER
Final Order No. 20202 / 2015
Per : ARCHANA WADHWA
Apart from the fact that the amount involved in the present appeal of the Revenue is only to the extent of Rs.49,919/-, I also find that the issue as regards availment of CENVAT credit in respect of outward transportation of the goods up to the customers premises is covered in their favour by various decisions of the Tribunal.
2. I find no reason to entertain the present appeal of the Revenue. The same is accordingly rejected.
(Order pronounced and dictated in open court)
ARCHANA WADHWA JUDICIAL MEMBER rv 2
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