Custom, Excise & Service Tax Tribunal
Cce, Bhopal vs M/S. Lupin Limited on 4 June, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. COURT NO. II E/COD/08/2010 IN EXCSIE APPEAL NO. 24 OF 2010 (Arising out of Order-in-Appeal No. 327/BPL/2009 dated 20.08.2009 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal) Date of Hearing/decision: 04.06.2010 CCE, Bhopal Appellant Versus M/s. Lupin Limited Respondent
Present for the Appellant: Shri S.K. Bhaskar, D.R.;
Present for the Respondent: Shri Manish Panda, Adv.
Coram:
Honble Mr. D. N. Panda, Judicial Member ORDER NO._______________ PER: D.N.PANDA E/Misc./08/2010-SM Revenue has filed application for condonation of 3 days delay in filing the appeal. It is explained by the appellant that delay is not attributed to any mala fide. Having no objection from other side, delay is condoned and application is disposed off. Appeal No. E/24 of 2010-06-07
2. The point for consideration in this appeal filed by Revenue is whether certain inputs claimed by the respondent shall be admissible for Cenvat credit. Perusal of the appellate order does not show that each and every service claimed by the appellant as input service has met the test of law in accordance with law laid down by the Apex Court in the case of Maruti Suzuki Ltd. Vs. CCE, Delhi-III, reported in 2009 (240) ELT 641 (S.C.). In view of the above, the appellate order is non-speaking and cryptic. For such reasons, the matter is liable to be remanded back to the learned Commissioner (Appeals) with the direction to test the matter in the light of the law laid down by the Apex Court in the aforesaid judgment. Consequently, appeal is disposed of by way of remand to the learned Commissioner (Appeals) to do the needful.
(D.N. PANDA) JUDICIAL MEMBER RK ??
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