Custom, Excise & Service Tax Tribunal
The Commissioner Of Central Excise vs Alvin Caramel Colours (I) Pvt Ltd on 4 August, 2009
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No.II APPEAL No.E/590/08 (Arising out of Order-in-Appeal No.RKR(130)22/2008 dated 18/03/2008 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabad) For approval and signature: Honble Mr. Ashok Jindal, 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 Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental : authorities? ==================================================== The Commissioner of Central Excise, Aurangabad Appellants Vs. Alvin Caramel Colours (I) Pvt Ltd., Respondents Appearance:
Shri.B.P.Pareira, JDR for Appellants Shri.S.B.Awate, Consultant for Respondents CORAM:
Mr. Ashok Jindal, Member (Judicial) Date of Hearing : 04/08/2009 Date of decision : 04/08/2009 O R D E R No:..
Per: Ashok Jindal
1. This appeal is filed by the Revenue against the order, wherein the order of the Assistant Commissioner was set aside.
2. The issue involved in this case is whether the respondent is entitled for the availment of Cenvat credit on the service tax paid on the outward freight service.
3. The Ld. SDR submitted that the impugned order has been passed considering the impugned order is based on the Circular No.97/8/2007 dated 23/08/2007 and the period involved in this case is prior to that. Hence, the Circular is not applicable in this case.
4. On the other hand, the Ld. Advocate appearing for the respondent submits that in the case of Ambuja Cements Ltd., Vs. UOI, (2009 (236) ELT 431 (P&H), the Honble High Court held that the Circular No.97/6/2007 dated 23/08/2007 is applicable retrospectively and the Commissioner (Appeals) after following the text laid down in the Circular set aside the order of the Assistant Commissioner.
5. Heard.
6. I am also with the agreement with the submission made by the Ld. Counsel for the appellant and hold that the said Circular has retrospective effect. In these terms, the appeal filed by the Revenue is rejected and the impugned order is upheld.
(Pronounced in Court) (Ashok Jindal) Member (Judicial) pj 1 2 2