Custom, Excise & Service Tax Tribunal
M/S. J. K. Files & Tools vs Commissioner Of Central Excise, Pune-I on 15 October, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI APPEAL NO. E/1107/08 & E/1108/08 (Arising out of Order-in-Appeal No. PII/PAP/139-140/2008 dated 23.07.2008 passed by the Commissioner of Central Excise (Appeals), Pune-II For approval and signature: Honble Shri 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 :
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. J. K. Files & Tools, :
Appellants VS Commissioner of Central Excise, Pune-I Respondents Appearance Shri Mehul Jivani, C.A. for Appellants Shri T. Tiju, SDR Authorized Representative CORAM:
Shri Ashok Jindal, Member (Judicial) Date of decision : 15/10/2009 ORDER NO.
Per : Ashok Jindal, Member (Judicial) These appeals are filed by the appellants against the denial of Cenvat Credit availed by them on GTA Service.
2. The issue involved in this case is whether the appellants are entitled to avail Cenvat credit on goods transport agency service.
3. The Ld. Counsel for the appellant submit that the issue involved is squarely covered by the case of M/s. ABB Ltd 2009-TIOL-830-CESTAT-BANG-LB and submitted in that case it is held that in the similar facts and circumstances the appellants are entitled for availment of Cenvat credit on the GTA Service.
4. On the other hand, the Ld. SDR submitted that to avail Cenvat credit on GTA Service the assessee has to comply the conditions laid down in the Circular No.97/8/2007-ST dated 23.08.2007. To support this contention, he relied on Ambuja Cements Ltd. 2009-TIOL-110-HC-P & H-ST. He further submits that in the impugned order or the lower authority has not examined the case of the appellant in the light of the above said circular and further submitted that it would be in the interest of justice if the matter be remanded back to the original adjudicating authority to examine the case in the light of the Circular No. 97/8/2007-ST dated 23.08.2007 and to pass the necessary orders.
5. Heard.
6. On careful examination, and the submissions made by both the parties I find that to avail Cenvat credit on GTA Service the assessee has to be examined in the light of the conditions laid down in Circular No. 97/8/2007-ST dated 23.08.2007, which was not examined in these matters. Accordingly, I remand back the matters to the original to the adjudicating authority to examine the issue in the light of the conditions laid down in Circular No. 97/05/2007-ST dated 23.08.07 for availment of Cenvat credit on GTA service after following the principles of natural justice within three months of the receipt of this order. With these directions, the appeals are allowed by way of remand.
(Pronounced in court) (Ashok Jindal) Member (Judicial) Sm 2