Radel Electronics Pvt. Ltd vs Commissioner Of Central Excise, ...
- CitationAppeal No. 54/2011
Ratio decidendi
The rule this decision rests on
The benefit of Cenvat credit of service tax paid on courier services used for exporting the final product is not denied merely because the services were utilised for export and the relevant period precedes the 1 April 2008 amendment to the definition of input services; the denial is set aside by following the decision of the jurisdictional High Court that upheld a Larger Bench ruling allowing Cenvat credit for outward transportation of goods, which is binding on the Tribunal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 54/2011 dated 09/03/2011 passed by the Commissioner of Central Excise, Bangalore]
For approval and signature:
HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER
1 Whether Press Reporters 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 the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 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
Radel Electronics Pvt. Ltd. Plot No.74-D, Electronics City, Hosur Road, Bangalore - 560 100 Appellant(s)
Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-I Post Box No. 5400, CR Buildings, Bangalore 560 001 Karnataka Respondent(s)
Appearance:
Mr. K. Krishnamurthy, Consultant Skandalaya, Old No.4, New No. 7, Justice Sundaram Road, Mylapore, Chennai 600 004 Tamil Nadu For the Appellant
Mr. S. Ila, AR For the Respondent
Date of Hearing: 29/05/2015 Date of Decision: 29/05/2015 CORAM:
HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER
Final Order No. 21228 / 2015
Per : ARCHANA WADHWA
The appellants have been denied the benefit of cenvat credit of service tax paid on the Courier Services utilized by them for export of their final product i.e. musical instruments. The period involved is prior to 01.04.2008 when the definition of input services was amended.
2. I find that the Honble Karnataka High Court in the case of Commissioner of Central Excise & Service Tax, LTU, Bangalore Vs. ABB Ltd. [2011 (23) S.T.R. 97 (Kar.)] has upheld the decision of the Larger Bench allowing the benefit of the cenvat credit for outward transportation of the goods. Respectfully following the said decision, I set aside the impugned order and allow the appeal with consequential relief to the appellant. (Order pronounced in open court)
(ARCHANA WADHWA) JUDICIAL MEMBER
iss
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