Custom, Excise & Service Tax Tribunal
M/S. Srd Nutrients Pvt. Ltd vs Commr. Of Central Excise & Service Tax, ... on 31 August, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Arising out of the following Order-in-Appeal Nos. passed by the Commr. of Central Excise & Service Tax, Guwahati
SL No.
Appeal No.
Order-in-Appeal No. and date
Amount of Refund Involved
Period of Dispute
1
E/75486/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
98887
Feb, 2012
2
E/75487/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
166477
Jan, 2012
3
E/75488/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
146410
Nov, 2011
4
E/75489/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
141175
Oct, 2011
5
E/75490/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
177835
Aug, 2011
6
E/75491/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
201268
July, 2011
7
E/75492/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
203049
Aug, 2012
8
E/75493/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
232635
June, 2012
9
E/75494/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
189882
May, 2012
10
E/75495/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
180302
Aug, 2013
11
E/75496/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
200329
July, 2013
12
E/75497/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
188661
May, 2013
13
E/75498/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
173539
Apr, 2013
14
E/75499/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
248772
Apr, 2012
15
E/75500/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
202370
Nov, 2012
16
E/75501/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
174872
Oct, 2012
17
E/75502/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
203049
Aug, 2012
18
E/75503/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
172978
Feb, 2013
19
E/75504/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
202370
Nov, 2012
20
E/75505/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
203049
Aug, 2012
21
E/75506/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
189882
May, 2012
22
E/75507/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
98887
Feb, 2012
23
E/75508/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
146410
Nov, 2011
24
E/75509/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
177835
Aug, 2011
25
E/75510/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
180302
Aug, 2013
26
E/75511/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
173539
Apr, 2013
27
E/75512/2014
09/GHY/CE(A)/GHY/2014 dated 06.01.14
172978
Feb, 2013
28
E/75073/2015
87/GHY/CE(A)/GHY/2014 dated 27.10.2014
178085
Sep, 2013
29
E/75074/2015
87/GHY/CE(A)/GHY/2014 dated 27.10.2014
104073
Oct, 2013
30
E/75075/2015
87/GHY/CE(A)/GHY/2014 dated 27.10.2014
219657
Jan, 2014
31
E/75076/2015
87/GHY/CE(A)/GHY/2014 dated 27.10.2014
185722
Feb, 2014
32
E/75481/2015
11/GHY/CE(A)/GHY/2015 dated 09.02.2015
227093
Apr, 2014
33
E/75482/2015
11/GHY/CE(A)/GHY/2015 dated 09.02.2015
261877
May, 2014
34
E/75483/2015
11/GHY/CE(A)/GHY/2015 dated 09.02.2015
209557
June, 2014
35
E/75484/2015
11/GHY/CE(A)/GHY/2015 dated 09.02.2015
145274
July, 2014
36
E/75485/2015
25/GHY/CE(A)/GHY/2015 dated 26.02.2015
96825
Aug, 2014
37
E/75486/2015
25/GHY/CE(A)/GHY/2015 dated 26.02.2015
93105
Sep, 2014
38
E/75487/2015
25/GHY/CE(A)/GHY/2015 dated 26.02.2015
143865
Oct, 2014
M/s. SRD Nutrients Pvt. Ltd.
Applicant (s)/Appellant (s)
Vs.
Commr. of Central Excise & Service Tax, Guwahati,
Respondent (s)
Appearance:
Ms. Satabdi Chatterjee, Advocate , Sri Tanmoy Chatterjee, Advocate & Ms. Shreya Mundhra, C.A. Sri S. Mukhopadhyay,Supdt. (A.R.) for the Respondent (s) CORAM:
HONBLE SHRI JUSTICE (DR.) SATISH CHANDRA, PRESIDENT HONBLE SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Date of Hearing 31/08/2017 Date of Pronouncement :- 31/08/2017 ORDER NO :FO/77146-77183/2017 Per Shri Justice (Dr.) Satish Chandra The present appeals have been filed against the different orders-in-appeal Nos. as mentioned above passed by the Commissioner of Central Excise & Service Tax, Guwahati.
2. The issue in all the appeals is identical, hence, taken up together for disposal. The issue is whether Education Cess and Higher Secondary Education Cess is refundable or not, under Notification No. 20/07-CE dated-25/4/2007.
3. Heard Ms. Satabdi Chatterjee, Advocate, Sri Tanmoy Chatterjee, Advocate & Ms. Shreya Mundhra, C.A. for the appellants and Shri S. Mukhopadhyay, Supdt (A.R.) for the Department.
4. After hearing, all the parties have agreed that there are conflicting decisions of different Benches of the Tribunal and various High Courts. The matter has reached finally, to the Honble Supreme Court in the cases of Bharat Box Factory Ltd. Vs.Commissioner--2010 (249) ELT 828 (S.C.); SRD Nutrients Pvt. Ltd. Vs. Commmissioner-2016 (338) ELT A284 (S.C.);and Godrej Agro Agrovet Ltd. Vs. Commissioner -2016 (338) ELT A27 (S.C.).
5. All the parties have agreed that when the matter is pending before the Honble Supreme Court in the above mentioned cases, then present appeals cannot be decided.
6. In view of the above, with the consent of parties, the liberty is granted to the appellants to come again, after having the final verdict from the Honble Supreme Court, within the prescribed time, if advised so.
6. With the aforesaid liberty, all the appeals are disposed off.
(Dictated and pronounced in the open Court)
Sd/- Sd/-
(V. PADMANABHAN) (JUSTICE DR. SATISH CHANDRA)
TECHNICAL MEMBER PRESIDENT
k.b/-