Custom, Excise & Service Tax Tribunal
M/S. Guru Shipping & Clearing Pvt. Ltd vs Commr. Of Service Tax, Kolkata on 7 April, 2014
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EAST REGIONAL BENCH : KOLKATA
Stay Petition No. 721/2012
AND
Service Tax Appeal No. 312/2012
(Arising out of the Order-in-Appeal No.80/ST/KOL/2012 dated-28/02/2012 passed by the Commissioner of Central Excise (Appeals), Kolkata)
For approval and signature of:
DR.D.M. MISRA, HONBLE JUDICIAL MEMBER
DR. I.P. LAL, HONBLE TECHNICAL MEMBER
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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 ?
M/s. Guru Shipping & Clearing Pvt. Ltd.
APPELLANT(S)
VERSUS
Commr. of Service Tax, Kolkata
RESPONDENT(S)
APPEARANCE
Sri K.P. Dey, Advocate
FOR APPELLANT(S)
Sri Anirudha Roy, Supdt.(A.R.)
FOR THE RESPONDENT(S)
CORAM:
DR.D.M. MISRA, HONBLE JUDICIAL MEMBER
DR. I.P. LAL, HONBLE TECHNICAL MEMBER
DATE OF HEARING & DECISION: 07/04/2014
ORDER NO. FO/A/75140/2014
Per DR.D.M. MISRA
This is an application seeking waiver of pre-deposit of an amount of Rs.10.48 Lakhs and equal amount of penalty imposed under Section 78 read with Rule 15 of CENVAT Credit Rules, 2004.
2. At the outset, the Ld. Advocate Shri K.P. Dey submits that the Ld. Commissioner has dismissed their appeal for failure to make pre-deposit of Rs.10.00 Lakhs. He submits that the Ld. Commr. (Appeals) has not decided the issue on merit. He submits that they have reversed an amount of CENVAT Credit of Rs.68,727/- and the Ld. Commr. (Appeals) without considering the issue on merit, had directed them to deposit Rs.10.00 Lakhs as a condition to hear their appeal.He submits that the issue is debatable and they have evidence to show that the amount confirmed by the adjudicating authority, not payable by them. He makes an offer to deposit Rs.3.00 Lakhs.
3. Ld. A.R. for the Revenue reiterated the findings of the Ld. Commr. (Appeals). However, he also accepts that the issue has not been decided on merit and he has no objection to remit the case to the Ld. Commr. (Appeals) for deciding the issue afresh.
4. After hearing both sides we find that the appeal could be disposed off at this stage. Hence, with the consent of both sides, we take up the appeal for disposal. We find that the Ld. Commr. has not decided the issue on merit. We find that the amount offered by the Ld. Advocate is reasonable. Accordingly, we direct the applicant to deposit Rs.3.00 Lakhs (Rupees Three Lakhs) within a period of eight weeks and report compliance directly to Ld. Commr. (Appeal). Ld. Commr. (Appeal) after noting compliance will hear the case on merit without insisting for further deposit. All issues are kept open. The appeal is allowed by way of remand. S.P. disposed off.
( Dictated and pronounced in the open Court)
Sd/- 10.04.2014 Sd/- 09/4/2013
(DR.I.P.LAL) (DR. D.M. MISRA)
TECHNICAL MEMBER JUDICIAL MEMBER
k.b/-
Service Tax Appeal No. 312/2012
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