Custom, Excise & Service Tax Tribunal
Cce, Indore vs M/S Krishna Electrical Industries Ltd on 31 January, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Date of Hearing : 31.1.2012 Excise Appeal No. 880 of 2007-SM & E/CO/99/2007-SM [Arising out of the Order-in-Appeal No. IND-I/380/2006 dated 29.12.2006 passed by the Commissioner (Appeals), Customs & Central Excise, Indore] Coram: Honble Shri Mathew John, Member (Technical) 1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? Yes 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 their Whether their Lordships wish to see the fair copy of the order? Seen 4. Whether order is to be circulated to the Department Authorities? No CCE, Indore Appellant Vs. M/s Krishna Electrical Industries Ltd. Respondent
Appearance:
Appeared for Appellant : Ms. R. Jagdave, A.R.
Appeared for Respondent : None
CORAM: Honble Shri Mathew John, Member (Technical)
Order No.dated.
Per Mathew John:
In this case the issue in dispute is whether the Cenvat credit can be taken on service tax paid on outward transportation of the goods from the place of removal. The period involved is January 2005 to September 2005. In view of the decision of the Karnataka High Court in the case of CST, Bangalore Vs. ABB Ltd. 2011 (23) STR 97 (Kar.), this issue stands decided in favour of the assessee. Therefore, the appeal filed by Revenue is rejected.
2. The cross-objection only supports argument in the impugned order and there is no separate prayer. So the cross-objection also stands disposed as per the above order. (Dictated & pronounced in open Court) (Mathew John) Member (Technical) RM