Custom, Excise & Service Tax Tribunal
Cce, Bhopal vs B.S.N.L on 21 March, 2012
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM,
NEW DELHI-110066
COURT NO. IV
Service Tax appeal No. 737/2011-SM
(Arising out of Order-in-Appeal No. 36/BPL/2011 dated 21.2.2011 passed by the Commissioner of Central Excise (Appeals), Bhopal)
Date of Hearing/decision: 21st March, 2012
For approval and signature:
Honble Shri D.N. Panda, Judicial Member
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, Bhopal Appellant
Vs.
B.S.N.L. Respondent
Present for the Appellant : Shri K.K. Jaiswal, D.R. Present for the Respondent : Shri Kamal Khemuka, Adv. Coram: Honble Shri D.N. Panda, Judicial Member FINAL ORDER NO. ________________ Per D.N. Panda:
Reading of page 5 of first appellate order does not appeal to the common sense, how learned Commissioner (Appeals) came to a conclusion that he had no option but to allow Cenvat credit for Rs. 6,39,021/-. It is, therefore, necessary to send back the matter to the learned Commissioner (Appeals) to state the reason why such credit is admissible and decide the appeal on merit without any bald observation. Thus, appeal is remanded for examination of credit to the above extent. (Pronounced in the open Court) (D.N.PANDA) JUDICIAL MEMBER RK 2