Custom, Excise & Service Tax Tribunal
Cce & St Ahmedabad-Iii vs M/S Exclusive Steel & Casting Pvt Ltd on 22 August, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : E/11592/2014 (Arising out of OIA No. AHM-EXCUS-003-APP-337-13-14 dated 21.01.2014 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Ahmedabad) CCE & ST Ahmedabad-III : Appellant (s) Vs M/s Exclusive Steel & Casting Pvt Ltd : Respondent (s)
Represented by:
For Appellant (s) : Shri S. K. Shukla, Authorised Representative For Respondent (s): None CORAM :
Dr. D. M. Misra, Hon'ble Member (Judicial) Date of Hearing/Decision: 22.08.2017 ORDER No. A/11959 / 2017 Per : Dr. D. M. Misra None present for the Respondent. Heard the Ld. AR for the Revenue.
2. The short question involved in the present case is whether the Respondent could utilize Cenvat credit in discharging their duty liability under Rule 8(3A) of the Central Excise Rules, 2002 during the defaulted period from September 2011 to October 2011.
3. Ld. AR for the Revenue submits that this decision of the Honble High Court has been stayed by the Supreme Court reported in UOI vs Indsur Global Ltd. 2016 (335) A-109 (SC), he submits that therefore, the judgement of the Honble Gujarat High Court in Indsur Global Ltd. (supra) cannot be followed by this Tribunal.
5. I find that the issue rest only on the outcome of the Appeal before the Honble Supreme Court, appeal filed by the Revenue against the judgment of the Honble Gujarat High Court in Indsur Global Ltd.s case (supra). In these circumstances, the matter is remanded to the adjudicating authority to decide the issue on the basis of the outcome of the pending case before the Honble Supreme Court on the appeal filed by the Revenue. Needless to mention, there is no recovery nor refund of the amount during the intervening period before the adjudicating authority. The appeal is allowed by way of remand.
(Dictated and pronounced in the Court) (D. M. Misra) Member (Judicial) G.Y. 2 Appeal No. E/11592/2014