M/S Shree Cement Limited vs Cce, Jaipur

Customs Excise and Service Tax Appellate Tribunal20 February 2015

CitationExcise Appeal No. 353 of 2007

Ratio decidendi

The rule this decision rests on

Where the only dispute is whether Cenvat credit of input services is admissible on the strength of a TR-6 challan evidencing payment of service tax by the service provider, and that issue has already been decided by binding Tribunal decisions in favour of the assessee, the impugned order is set aside and the appeal allowed on the authority of those decisions.

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

Judgment

As delivered

IN THE CUSTOMS, EXCISE & SERVICE TAXAPPELLATE TRIBUNALWest Block No. 2, R.K. Puram, New Delhi 110 066.Principal Bench, New DelhiCOURT NO. IIIDATE OF HEARING : 20/02/2015.DATE OF DECISION : 20/02/2015.Excise Appeal No. 353 of 2007

[Arising out of the Order-in-Original No. 21/CE/JPR-II/2006 dated 17/11/2006 passed by The Commissioner, Customs & Central Excise, Jaipur.]

For Approval and signature :

Honble Shri Rakesh Kumar, Member (Technical)

Honble Shri 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 would 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 :

Department Authorities?

M/s Shree Cement Limited Appellant

Versus

CCE, Jaipur Respondent

Appearance

Ms. Surabhi Sinha, Advocate for the Appellant.

Shri Ranjan Khanna, Authorized Representative (DR) for the Respondent.

CORAM : Honble Shri Rakesh Kumar, Member (Technical)

Honble Shri Ashok Jindal, Member (Judicial)

Final Order No. 50527/2015 Dated : 20/02/2015

Per. Rakesh Kumar :-

The only point of dispute in this case is as to whether Cenvat credit of input services would be admissible on the basis of TR-6 challan under which the service tax has been paid by the service provider in respect of the input services.

2. Heard both the sides.

3. The issue involved in this case stands decided in favour of the appellant by the following judgments of the Tribunal Gaurav Krishna Ispat (I) Pvt. Ltd. vs. CCE, Raipur reported in 2009 (13) S.T.R. 629 (Tri. Del.), CCE, Meerut II vs. Hindustan Coco Cola Beverages (P) Ltd. reported in 2011 (22) S.T.R. 292 (Tri. Del.), M/s Hira Steels Ltd. vs. CCE & CUS, Raipur reported in 2009 TIOL 2153 CESTAT DEL. and Dhampur Sugar Mills Ltd. vs. CCE, Meerut reported in 2010 (260) E.L.T. 106 (Tri. Del.). In view of this, the impugned order is set aside. The appeal is allowed.

(Dictated and pronounced in open court.)

(Rakesh Kumar)

Member (Technical)

(Ashok Jindal)

Member (Judicial)

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