Custom, Excise & Service Tax Tribunal
M/S. Sri Chakra Cements Ltd vs Cce, Guntur on 11 May, 2012
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench - SMB
Court I
Date of Hearing:11/05/2012
Date of decision:11/05/2012
Appeal No.E/112/2008
(Arising out of Order-in-Appeal No.66/2007(G)CE dt. 15/11/2007 passed by CC&CE(Appeals), Guntur )
For approval and signature:
Honble Mr. P.G. Chacko, 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 should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3.
Whether their Lordship wish to see the fair copy of the Order?
4.
Whether Order is to be circulated to the Departmental authorities?
M/s. Sri Chakra Cements Ltd.
..Appellant(s)
Vs.
CCE, Guntur
..Respondent(s)
Appearance Mr. Gautham Gururaj, Advocate for the appellant. Ms. Sabrina Cano, Superintendent(AR) for the Revenue.
Coram:
Honble Mr. P.G. Chacko, Member(Judicial) FINAL ORDER No._______________________ After hearing both sides, I find that the short question arising for consideration is whether the appellant was entitled, during March, 2005 to January, 2006, to take CENVAT credit on GTA service used for outward transportation of their excisable products from the factory to the premises of their customers. The Department did not recognize the said service as an input service as defined under Rule 2(l) of the CENVAT Credit Rules, 2004 and hence the demand raised by the original and first appellate authorities. The Honble High Court has held the same service, in similar circumstances, to be input service in the case of Commissioner vs. ABB Ltd. [2011(23) STR 97 (Kar.)].
2. In the result, the impugned order is set aside and this appeal is allowed. ( Pronounced and dictated in open court ) ( P.G. CHACKO ) MEMBER (JUDICIAL) Nr 2