Custom, Excise & Service Tax Tribunal
C.C.E., Indore vs M/S. M.B. Foods Pvt. Ltd on 12 February, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066
Date of Hearing 12.02.2014
For Approval &Signature :
Honble Mrs. Archana Wadhwa, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Application Nos.E/CROSS/216 & 217/2008
Appeal Nos. E/557 & 558/2008 -EX[SM]
[Arising out of Order-in-Appeal Nos.IND-I/21&22/2007, dated 06.02.2008 passed by the C.C.E.(Appeals), Indore-I]
C.C.E., Indore Appellants
Vs.
M/s. M.B. Bakers Pvt. Ltd.
M/s. M.B. Foods Pvt. Ltd. Respondents
Appearance Shri BB Sharma, DR - for the appellants Shri Vickrant Kackaria, Advocate - for the respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Final Order Nos.50666-50667, dated 12.02.2014 Per Honble Mrs. Archana Wadhwa :
Being aggrieved with the order passed by C.C.E.(Appeals), Revenue has filed the present two appeals. After hearing both the sides, I find that the respondents were engaged in the manufacture of biscuits on job work basis for principal manufacturer, M/s. Parle Products Ltd. (M/s. PPL). They were discharging duty liability on the said biscuits on the basis of MRP, i.e., price on which the biscuits were sold by M/s. PPL. They were also availing the benefit of CENVAT credit of service tax paid on outward transportation of goods from their factory to the depots of M/s. PPL.
2. The Revenue initiated the proceedings against them for denial of credit, which culminated into an order passed by the original adjudicating authority confirming the denial of credit. However, on appeal, Commissioner (appeals) has allowed the same.
Hence the present appeal.
3. I find that the identical dispute was the subject matter of earlier appeal filed by the Revenue in the same assesses case, which was rejected by observing as under:-
3. I find that an identical dispute about another job worker of M/s. PPL was the subject matter of the Tribunals decision in the case of M.P. Biscuits Pvt. Ltd. Vs. C.C.E., Allahahad [2012 (282) E.L.T. 563 (Tri.-Del.)], wherein the Tribunal observed that the job worker would be entitled to the CENVAT credit of service tax paid on outward transportation of biscuits upto the depot of M/s. PPL. By following the said decision of the Tribunal, I reject both the appeals filed by the Revenue.
4. In view of the above, present appeals filed by the Revenue are also rejected.
(Dictated and pronounced in the Open Court) (Archana Wadhwa) Member (Judicial) SSK -3-