M/S Shree Digvijay Cement Co. Ltd vs Commissioner, Central Excise & Service ...

Customs Excise and Service Tax Appellate Tribunal30 April 2015

CitationAppeal No.E/923/2007-DB

Ratio decidendi

The rule this decision rests on

The CENVAT credit on service tax paid on outward transportation of goods from the factory gate to the customer's premises under a goods transport agency service cannot be denied for the period up to 01.08.2008, following the view taken by the Karnataka High Court that such credit is not deniable on that basis.

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

Judgment

As delivered

In The Customs, Excise & Service Tax Appellate TribunalWest Zonal Bench At Ahmedabad

Appeal No.E/923/2007-DB [Arising out of OIA-102/2007/COMMR-A-/RAJ, dt. 04/05/2007, passed by Commissioner (Appeals), Central Excise & Service Tax, Rajkot]

M/s Shree Digvijay Cement Co. Ltd. Appellant

Commissioner, Central Excise & Service Tax, Rajkot Respondent

Represented by:

For Appellant: None For Respondent: Shri T.K. Sikdar, Authorised Representative

For approval and signature:

Honble Mr. P.K. Das, Member (Judicial) Honble Mr. H.K. Thakur, Member (Technical)

1. Whether Press Reporters may be allowed to see the No Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should 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 Seen the order?

4. Whether order is to be circulated to the Departmental Yes authorities?

CORAM:

HONBLE MR. P.K. DAS, MEMBER (JUDICIAL) HONBLE MR. H.K. THAKUR, MEMBER (TECHNICAL)

Date of Hearing/Decision:30.04.2015

Order No. A/10448 / 2015 dt.30.04.2015

Per: P.K. Das

1. None appears on behalf of the Appellant. There is no application for adjournment in the record.

2. After hearing the learned Authorised Representative for the Revenue and on perusal of the records, we find that the issue involved in this case is disallowing the CENVAT Credit on the service tax paid on GTA service on outward transportation from the factory gate to the customers premises during the period January 2005 to July 2005. The Honble Karnataka High Court in the case of Commissioner of C.Ex. & S.T., LTU, Bangalore Vs ABB Limited 2011 (23) STR 97 (Kar.), held that the CENVAT Credit cannot be denied on outward transportation upto the Customers premises upto 01.08.2008.

3. In view of that, we find that the impugned order cannot be sustained. Accordingly, the impugned order is set aside and the appeal filed by the Appellant is allowed.

(Dictated & Pronounced in Court)

(H.K. Thakur) (P.K. Das) Member (Technical) Member (Judicial)

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