Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Ultratech Cement Ltd on 1 May, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: E/1463/2012-SM [Arising out of Order-in-Appeal No. 57/2012-CE dated 15/03/2012 passed by the Commissioner of Central Excise (Appeals-I), Bangalore. ] For approval and signature: HON'BLE SMT. 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? 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 Commissioner of Central Excise, Service Tax And Customs BANGALORE-II PB 5400 CR BUIDING, QUEENS ROAD, BANGALORE 560 001. Appellant(s) Versus ULTRATECH CEMENT LTD VILLAGE VEERAPUR, DODDABALLAPUR 561 203 Respondent(s)
Appearance:
Mr. R. Gurunathan, Addl. Commissioner (AR) For the Appellant Mr. Raghavendra.B, Advocate For the Respondent Date of Hearing: 01/05/2015 Date of Decision: 01/05/2015 CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER Final Order No. 21202 / 2015 Per : ARCHANA WADHWA Being aggrieved with the order passed by the Commissioner (A), Revenue has filed the present appeal. After hearing both the sides duly represented by Shri R. Gurunathan, Addl. Commissioner (AR) for the Revenue and Shri B. Raghavendra, Advocate for the respondent, as also after going through the impugned orders, I find that the dispute in the present appeal relates to availment of CENVAT credit on service tax paid on the GTA services availed by the appellant for outward transportation of the goods from the appellants factory premises to the customers premises.
2. Without going into the details, I find that the said issue is decided in the appellants own case reported as M/s. Ultratech Cement Ltd. vs. CCE, Raipur: 2015 (37) S.T.R. 364 (Tri.-Delhi). It stands held that inasmuch as the goods were sold on FOR basis and the assessable value included the freight charges, credit of service tax paid on such freight charges would be available to the assessee. Reference can also be made to another decision of Honble High Court of Chhattisgarh in the case of Ultratech Cement Ltd. vs. CCE, Raipur: 2014 (307) E.L.T. 3 (Chhattisgarh).
3. In view of the above, I find no infirmity in the views adopted by Commissioner (A). Revenues appeal is accordingly rejected. (Order pronounced in open court) ARCHANA WADHWA JUDICIAL MEMBER RV 2