M/S. Alpanil Industries vs Commissioner Of Central Excise & S.T., ...

(Arising out of 2013-AHD-I-CE-AK-COMMR-A-AHD dated 14.02.2013, passed by Commissioner (Appeals) Central Excise, & S.T., Ahmedabad)

M/s. Alpanil Industries : Appellant (s)

VERSUS

Commissioner of Central Excise & S.T., Ahmedabad : Respondent (s)

Represented by :

For Appellant (s) : Shri Piyush Shah, Executive For Respondent (s) : Shri J. Nair, Authorised Representative

For approval and signature :

Mr. P.K. Das, Honble Member (Judicial)

1 Whether Press Reporter 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 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?

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

Yes

CORAM :

Mr. P.K. Das, Honble Member (Judicial)

Date of Hearing / Decision : 03.08.2015

ORDER No. A/11149/2015 Dated 03.08.2015

Per : Mr. P.K. Das;

After hearing both the sides and on perusal of the records, I find that the input service credit was denied on CHA services, for the period September 2008 to March 2010.

2. The Learned Representative on behalf of the appellant submits that the Tribunal in their own case by Final Order No. A/470/WZB/AHD/2011 dated 04.03.2011, on the identical issue for the different period, allowed the credit. He also submits that the Hon'ble Gujarat High Court in the case of Commissioner vs. Shakti Polyweave Pvt. Limited  2015 (39) STR J35 (Guj), allowed the credit on CHA services. In view of the decision of the Tribunal in the appellants own case and the decision of the Hon'ble Gujarat High Court, the denial of CENVAT credit on CHA services cannot be sustained. Accordingly, the impugned order is set-aside. Appeal filed by the appellant is allowed.

(Order dictated and pronounced in the Court)

(P.K. Das) Member (Judicial) .KL

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