M/S. Ram Ratan Wires Limited vs Commissioner Of Central Excise & S.T., ...

(Arising out of OIA-SRP-188-VAPI-2012-13 dated 28.12.2012, passed by Commissioner (Appeals) Central Excise, & S.T., Vapi)

M/s. Ram Ratan Wires Limited : Appellant (s)

VERSUS

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

Represented by :

For Appellant (s) : Shri Dhaval K. Shah, Advocate 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/11148/ 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 adjudicating authority denied CENVAT credit availed on professional fees paid to the Chartered Accountant for preparation of appeal papers. Commissioner (Appeals) upheld the adjudication order.

2. The issue is no more res-integra in view of the decision of the Tribunal in the case of Commissioner of Central Excise, Visakhapatnam vs. Andhra Pradesh Paper Mills Limited  2011 (22) STR 126 (Tri. Bang.). It has been held that professional charges of Chartered Accountant are directly related to business and assessee is entitled to credit of service tax paid thereon under Rule 2(l) of Cenvat Credit Rules, 2004. In view of that, the impugned order 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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