Custom, Excise & Service Tax Tribunal
Cce, Meerut-Ii vs M/S. Triveni Engg. & Inds. Ltd on 9 April, 2012
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM,
NEW DELHI-110066
COURT NO. II
E/Stay/937-938/2012 in &
Central Excise appeal No. 764-765 of 2012-SM
[Arising out of Order-in-Appeal No. 10-11CE/MRT-II/2012 dated 16.12.2011 passed by the Commissioner, Customs & Central Excise, Meerut-II, Meerut]
Date of Hearing/decision: 09th April, 2012
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?
CCE, Meerut-II Appellant
Vs.
M/s. Triveni Engg. & Inds. Ltd., Respondent
Present for the Appellant : Mrs. R. Jagdev, SDR Present for the Respondent : None Coram: Honble Shri D.N. Panda, Judicial Member FINAL ORDER NO. ________________ Per D.N. Panda:
None present for the respondent.
2. Learned representative for Revenue says that there is no discussion of evidence in support of claim of Cenvat credit for GTA service availed to delivery the goods at the buyers end. Therefore, first appellate order shall not stand. According to Revenue, restoration of adjudication order confirming demand of Rs. 3,29,234/- with penal consequence and interest shall be justified.
3. Heard Revenue.
4. Since the appeals are on narrow compass the same is disposed dismissing both the stay applications.
5. Perusal of the order passed by both the authorities below does not throw light, as to how the allegation surfaced. Certainly tax must have been paid against the invoices giving description of the goods and the destination. Unless thread bare examination as to receipt of goods at the buyers end, actual delivery thereof and cost of freight incurred is done, no Cenvat credit is admissible. Therefore, matter is remanded to the adjudicating authority to examine the evidence on record and pass appropriate order.
6. Consequently, both stay applications and both the appeals are disposed.
(Dictated & pronounced in the Open Court.) (D.N. PANDA) JUDICIAL MEMBER RK