Skf Technologies India Pvt Ltd vs Commissioner Of Central Excise ...
- CitationAppeal No 538-2013
Ratio decidendi
The rule this decision rests on
The CENVAT credit of service tax paid on pest control services is allowed, the question being already decided against the Revenue in an earlier Tribunal decision on the same issue, which the Tribunal follows in preference to re-examining it afresh. Where the appellant does not press a claim for CENVAT credit of service tax paid on gift vouchers, that claim is disallowed as not pursued. Penalty proportionate to the disputed credit on pest control services falls with the credit and is set aside, whereas penalty relating to the gift voucher credit, which is disallowed, is upheld.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No 538-2013 dated 23/10/2013 passed by Commissioner of Central Excise , BANGALORE-I( Appeal) ]
For approval and signature:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER
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 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 the Order?
4 Whether Order is to be circulated to the Departmental authorities?
SKF Technologies India Pvt Ltd Plot No.36, Kiadb Industrial Area, Nh 212, Nanjangud Road, Kadakola, Kochinahalli Road, MYSORE - 571311 KARNATAKA Appellant(s)
Versus
Commissioner of Central Excise ,Customs and Service Tax Bangalore-i POST BOX NO 5400...CR BUILDINGS, BANGALORE, - 560001 KARNATAKA Respondent(s)
Appearance:
Smt. Vijaya Prakash, Advcoate S. RAGHU ADV NO.543, 12TH CROSS, 8TH MAIN, J.P.NAGAR 2ND PHASE, BANGALORE 560 078 For the Appellant
Shri Mohd. Yusuf, Addl. Commissioner(AR) For the Respondent
Date of Hearing: 23/01/2015
Date of Decision: 23/01/2015
CORAM:
HON'BLE Shri B.S.V.MURTHY, TECHNICAL MEMBER
Final Order No. 20139 / 2015
Per : B.S.V.MURTHY
Even though only stay application is listed for hearing, after hearing both the sides, I find that the appeal itself can be disposed since the issues involved are no longer res integra and have been considered and decided earlier. Accordingly the appeal itself is taken up for final disposal.
2. The service tax credit availed on pest control and gift vouchers have been disallowed. Learned counsel relies upon the decision in the case of Bal Pharma Ltd. Vs. CCE,C&ST, Bangalore-I [2014(34) STR 752 (Tri. Bang.)] to submit that the very same issue regarding CENVAT credit on pest control had been considered and the matter had been finally decided. I find this to be so. Accordingly, the appeal relating to CENVAT credit of service tax paid on pest control service is allowed. As regards gift voucher, the learned counsel submits that she is not pressing for the credit of the tax on the same. Therefore the CENVAT credit of tax paid on gift vouchers is disallowed. As regards penalties, penalty pertaining to the amount of credit involved on pest control is set aside and penalty relating to gift voucher is upheld. Appeal is disposed of in above terms.
(Order pronounced and dictated in open court)
B.S.V.MURTHY TECHNICAL MEMBER
Raja.
2
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