J K Cement Works vs Commissioner Of Central Excise

[Arising out of Order-In-Original No. 2/CE/JPR II-COMM/2007 dated 28.02.2007 passed by Commissioner of Central Excise, Jaipur ]

For approval and signature:

Honble Mr 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?

J K Cement Works Appellants

Vs.

Commissioner of Central Excise Respondent

Jaipur I

Appearance:

Shri Hemant Bajaj, Advocate for the Appellants

Shri A K Dhawan, AR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing /decision: 26.02.2015

ORDER NO. FO/ A 50581 /2015-Ex(SM)

Per Ashok Jindal :

The short issue involved is whether the appellant is entitled to avail Cenvat Credit of service tax paid on outward transportation service or not during the period March, 2005 to December, 2005.

2. Heard the parties.

3. Considered the submissions. Issue stand settled by the decision of the Honble High Court of Karnataka in the case of ABB Ltd. [ 2011 (23) STR 97 (Kar)] wherein the Honble High Court held that prior to period 1.4.08 the assessee is entitled to take Cenvat Credit on outward transportation service where the goods are delivered on FOR basis. Therefore issue is no more res integra. Consequently, the impugned order is set aside. Appeal is allowed with consequential relief, if any.

(dictated and pronounced in the open court )

( Ashok Jindal ) Member(Judicial)

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