Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Andhra Pradesh Paper Mills (Cp Unit) on 8 November, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No . 26957 / 2013 Appeal(s) Involved: ST/188/2008-SM [Arising out of Order-in-Appeal No. 1/2008(V-II) ST dated 19/02/2008 passed by Commissioner of Central Excise, Customs & Service Tax (Appeals) Visakhapatnam] Commissioner of Central Excise, Service Tax and Customs - VISAKHAPATNAM-II CENTRAL EXCISE BUILDING, PORT AREA, VISAKHAPATNAM, ANDHRA PRADESH-530035 Appellant(s) Versus ANDHRA PRADESH PAPER MILLS (CP UNIT) M.R.PALEM, EAST GODAVARI DIST, ANDHRA PRADESH. Respondent(s)
Appearance:
Ms. Sabrina Cano, Superintendent(AR) For the Appellant Mr. Jayakumar. N.D., Adv. For the Respondent No. 12 (Old No. 22), V Block, 14th Street, Annanagar, Chennai-40. CORAM:
HONBLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER ________________________________________ Date of Hearing: 08/11/2013 Date of Decision: 08/11/2013 Order Per : B.S.V. MURTHY The issue involved is whether the respondent can utilise Cenvat credit for payment of service tax on GTA service. Both sides agree that the issue is covered by decision of Honble High Court of Madras in the case of Commissioner of Central Excise, Salem vs. M/s Cheran Spinners Ltd. [2013-TIOL-665-HC-MAD-ST]. Since the issue is covered by Honble High Court in favour of the assessee, the appeal filed by Revenue stands rejected.
(Order dictated and pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER /vc/