Custom, Excise & Service Tax Tribunal
M/S. Tube Investments India Ltd vs Cce, Ltu, Chennai on 17 December, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal Nos. E/40302 to 40304/2014
(Arising out of Order-in-Appeal Nos. 58, 59/2013 dated 18.11.2013 and Order-in-Appeal No. 4/2014 dated 2.1.2014 passed by the Commissioner (Appeals), Central Excise & Service Tax, LTU, Chennai)
M/s. Tube Investments India Ltd. Appellant
Vs.
CCE, LTU, Chennai Respondent
Appearance Shri Rohan Muralidharan, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 17.12.2015 Final Order No. 41708-41710 / 2015 Learned counsel says that canteen service was provided to the factory workers. Therefore, grant of CENVAT credit of the service tax paid on the catering service is admissible as CENVAT credit to the appellant.
2. Perusal of the order of learned Commissioner (Appeals) does not show whether he has examined any of the bills of the appellant and whether any enquiry was conducted to ascertain as to provision of such service to the workers. His order being unreasoned and non-speaking without examination of any evidence and averment of the appellant, matter has to go back to him for re-examination of the issues.
3. Appellant is directed to place entire evidence to the satisfaction of learned Commissioner (Appeals) to support its claim when the notice of hearing is issued. Appellant is directed to make an application to learned Commissioner (Appeals) within fifteen days of receipt of this order and pray for fixation of hearing. On the date of hearing fixed without seeking adjournment, the appellant shall comply to the direction above and plead its defence if any. Hearing the defence and also examining the evidence the authority shall pass appropriate order.
4. In the result, all the three appeals are remanded to learned Commissioner (Appeals). (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2