Custom, Excise & Service Tax Tribunal
M/S. Hwashin Automotive India Pvt. Ltd vs Cce, Chennai Iv on 17 December, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/40306/2014
(Arising out of Order-in-Appeal 252/2013 (M-IV) dated 2.12.2013 passed by the Commissioner of Central Excise (Appeals), Chennai)
M/s. Hwashin Automotive India Pvt. Ltd. Appellant
Vs.
CCE, Chennai IV Respondent
Appearance Shri V. Parthasarathy, Consultant for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 17.12.2015 Final Order No. 41711 / 2015 Learned consultant says that although the impugned invoices are in the name of Unit I of the appellant, the services were utilized by the appellant itself and there is integral connection between the input and the output. Therefore, if enquiry is conducted by the Department, appellant shall satisfy as to use of the input.
2. Revenue says that there is no such averment in the order or in the pleadings of the appellant.
3. Heard both sides and perused the records.
4. As has been suggested by learned consultant that object of the course of natural justice shall be achieved if an enquiry is made by the Department to satisfy that the invoice relating to the input service, although is technically in the name of Unit I, service was actually utilized in the appellants factory, let these be an enquiry. If such a satisfaction is arrived and identification of the input service provider is established on record there may not be difficulty to grant CENVAT credit to the appellant. Therefore, appellant is directed to provide necessary details to the adjudicating authority for such enquiry as and when called by that authority.
5. Appellant shall be entitled to the reasonable opportunity of hearing in the course of re-adjudication confronting it the result of the enquiry.
6. Appeal is disposed remanding the matter to the adjudicating authority with the direction as above. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2