Custom, Excise & Service Tax Tribunal
M/S.Jamna Auto Industries Ltd vs Cce, Delhi-Iii on 1 November, 2011
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
SINGLE MEMBER BENCH
Court No.3
Excise Appeal No.2346-48 of 2008-SM
(Arising out of Order-in-Appeal No.181-183/ANS/PCK/2008 dt.20.8.08 passed by the CCE, Gurgaon, Delhi-III)
Date of Hearing/Decision: 01.11.2011
For approval and signature:
Honble Mrs.Archana Wadhwa, Member (Judicial)
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.Jamna Auto Industries Ltd. Appellant
Vs.
CCE, Delhi-III Respondent
Present for the Appellant: Shri Joy Kumar, Advocate
Present for the Respondent: Shri B.l.Soni, SDR
Coram: Honble Mrs.Archana Wadhwa, Member (Judicial)
ORDER NO._______________
PER: ARCHANA WADHWA
The issue involved in all the three appeals is identical and as such a common order is passed. The issue relates to availability of cenvat credit in respect of service tax paid on outward transportation of the goods.
2. Learned Advocate appearing for the respondents submits that the Tribunal vide its Final Order No.652-669/2011-SM (Br) dt. 27.9.11, has remanded identical matters in their own case, with the directions to follow the larger bench decision in the case of ABB Ltd., as confirmed by the Karnataka High Court in the case of CCE vs. ABB Ltd. reported in 2011 (23) STR 97 (Kar.). He prays for remand of the present appeals also.
3. No objection by the learned SDR.
5. In view of the above, I set aside the impugned order and remand all the appeals for fresh decision in the light of the law declared by the Karnataka High Court in the above referred judgement in the case of M/s.ABB Ltd.
(Pronounced in the open court) (ARCHANA WADHWA) MEMBER (JUDICIAL) mk 4