M/S. Indusind Bank Ltd vs Commissioner Of Service Tax, Chennai
- CitationAppeal No.33/2011 (M-ST), dated 24.03.2011 passed by the Commissioner of Central Excise
Ratio decidendi
The rule this decision rests on
The only question the Tribunal decides is one of procedure: where the Commissioner (Appeals) has disallowed part of a Cenvat credit claim without recording whether the appellant failed to produce evidence on that part, the matter must be remanded to the Commissioner (Appeals) to call for evidence from the appellant and to examine only the disallowed remnant of the claim, and the appellant is entitled to an opportunity, consistent with natural justice, to produce the evidence and make submissions on facts and law before a fresh order is passed.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No.33/2011 (M-ST), dated 24.03.2011 passed by the Commissioner of Central Excise (Appeals), Chennai]
M/s. INDUSIND BANK LTD. APPELLANT
Versus
COMMISSIONER OF SERVICE TAX, CHENNAI RESPONDENT
Appearance:
For the Appellant Ms. Nandita, [No vakalat on file] Adv.
For the Respondent Shri L. Paneerselvan, AC (AR)
CORAM:
Honble Shri D.N. Panda, Judicial Member
Date of hearing/decision 08-08-2015
FINAL ORDER NO. 40972 / 2015
The only dispute in this case is whether the remnant Cenvat credit claim is supported by evidence. Learned Commissioner (Appeals) found that there were no materials before him in respect of such aspect of the controversy. He has not recorded whether the appellant has failed to produce evidence. Therefore, it is appropriate to send back the matter to the learned Commissioner (Appeals) to call for evidence from the appellant and examine only the remnant part of the claim of the Cenvat credit to the extent disallowed by his Order dated 24.03.2011. It is made clear that this remand has limited scope to the extent indicated above for examination.
2. Appellant is directed to make an applicationto the Commissioner (Appeals) within a month of receipt of this order for fixing of date of hearing. On the date fixed, the appellant shall produce entire evidence to the extent indicated above and make its submission both on facts and law as well as evidence, as an opportunity of following of natural justice. The authority considering submissions of the appellant shall pass appropriate order.
(Dictated and pronounced in open court)
(D.N. PANDA) JUDICIAL MEMBER
ksr 06-08-2015
DRAFT Remarks
I II III
Date of dictation 07.08.2015
Draft Order - Date of typing 08.08.2015
Fair Order Typing 08.08.2015
Date of number and date of dispatch
2 ST/00385/2011
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