Custom, Excise & Service Tax Tribunal
M/S. Uttam Galva Steels Ltd vs Commissioner Of Central Excise, Raigad on 3 November, 2014
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
Appeal No.
E/272/08
- Mum
(Arising out Order-in-Appeal No. SRK/516/RGD/2007 dated 17.12.2007 passed by the Commissioner of Central Excise (Appeals), Mumbai II)
For approval and signature:
Honble Mr. Ashok Jindal, Member (Judicial)
1. Whether Press Reporters may be allowed to see No
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 Yes CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy Yes
of the Order?
4. Whether Order is to be circulated to the Departmental Yes
authorities?
M/s. Uttam Galva Steels Ltd.
Appellant
Vs.
Commissioner of Central Excise, Raigad
Respondent
Appearance:
Shri J.H. Motwani, Advocate for the appellant Shri Ashutosh Nath, AC (AR) for the respondent CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Date of hearing : 03-11-2014 Date of decision : 03-11-2014 O R D E R No:..
The appellant is in appeal against the impugned order wherein input service credit has been denied to the appellant on Outward Transportation Service availed by the appellant during the period February 2005 to March 2006 on the premise that Cenvat credit on input service on Outward Transportation Service is available up to the place of removal.
2. The ld. counsel for the appellant submits that the issue came up before the Hon'ble High Court in the case of Parth Poly Wooven P. Ltd. 2012 (25) STR 4 (Guj.) and ABB Ltd. 2011 (23) STR 97 (Kar) wherein the issue of availment of Cenvat credit of input service on Outward Transportation Service was considered and it was held prior to 01.04.2008 Cenvat credit is available.
3. On the other hand, ld. AR relied on the decision of the Vesuvious India Ltd. 2013-TIOL-1038-HC-KOL-ST to deny the Cenvat credit.
4. Heard the parties. Considered the submissions.
5. The issue whether the appellant is entitled to take Cenvat credit on Outward Transportation Service was dealt by the various Hon'ble High Courts and in the majority of the High Court decision it was held that Cenvat credit is available on Outward Transportation Service prior to 01.04.2008. This issue came up before the Hon'ble High Court of Gujarat in Ellora Time Ltd. 2014 (34) STR 801(Guj) wherein again it was held that Cenvat credit on the above said service is available prior to 01.04.2008. In the light of the majority decision of the Hon'ble High Court I am of the view that the appellant is entitled to get Cenvat credit on Outward Transportation Service in the light of the larger bench decision in ABB Ltd. 2009 (15) STR 23(Tri-LB).
6. With these terms, impugned order is set aside. Appeal is allowed with consequential relief.
(Dictated in Court) (Ashok Jindal) Member (Judicial) //SR 3