M/S. Lincoln Pharmaceuticals Limited vs Commissioner Of Central Excise & S.T., ...

Customs Excise and Service Tax Appellate Tribunal10 June 2015

CitationAppeal No. : E/943/2012

Ratio decidendi

The rule this decision rests on

The admissibility of CENVAT credit on input service distributor (ISD) documents issued by a head office, in respect of services availed before the date of registration of the recipient unit, is governed by the settled position laid down in the jurisdictional High Court's decision in CCE v. Chandresh C. Shah and the consistent line of Tribunal rulings following it; where that settled position applies, the credit claim must be allowed and the appeal decided accordingly.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL,West Zonal Bench, AhmedabadAppeal No. : E/943/2012

(Arising out of OIA-179/2012-AHD-III-/SKS/COMMR-A-/AHD dated 20.11.2012, Passed by Commissioner (Appeals) Central Excise, & S.T., Ahmedabad )

M/s. Lincoln Pharmaceuticals Limited : Appellant (s)

VERSUS

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

Represented by :

For Appellant (s) : Shri Vipul Khandar, Chartered Accountant For Respondent (s) : Shri Lalatendu Patra

For approval and signature :

Mr. H.K. Thakur, Honble Member (Technical)

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. H.K. Thakur, Honble Member (Technical)

Date of Hearing / Decision : 10.06.2015

ORDER No. A/10785 / 2015 Dated 10.06.2015

Per : Mr. H.K. Thakur;

When this case was called out for hearing, Shri Vipul Khandar, (Chartered Accountant) appearing on behalf of the appellant argued that the issue involved is regarding taking CENVAT credit on the basis of ISD documents issued by their Head Office with respect to services, before the date of registration. He submits that this case is squarely covered by the following judgments:-

(a) Precision Wires India Limited vs. CCE, Vapi 2013 (31) STR 62 (Tri. Ahmd.)

(b) Doshion Limited vs. CCE, Ahmd. 2013 (288) ELT 291 (Tri. Ahmd.)

(d) CCE & ST, Vapi vs. Samita Conductors Limited Order No. A/10183/2015 dated 25.02.2015.

2. Heard both sides and perused the case records. It is observed from the case laws relied upon by the learned Chartered Accountant appearing on behalf of the appellant that the issue of admissibility of CENVAT credit on the ISD documents with respect to services availed before the date of registration stand settled by the series of judgments passed by CESTAT and jurisdictional High Court in the case of CCE vs. Chandresh C. Shah (supra). In view of the above settled proposition of law, appeal filed by the appellant is allowed. (Order dictated and pronounced in the Court)

(H.K. Thakur) Member (Technical) .KL

This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.

Research this judgment with Miss Lucy

Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.

Try Miss Lucy free