Custom, Excise & Service Tax Tribunal
M/S.Sharon Veneers (P) Ltd vs Commissioner Of Central Excise, ... on 7 September, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.E/695/2007
[Arising out of Order-in-Appeal No.107/2007 (M-II), dated 29.06.2007 passed by the Commissioner of Central Excise (Appeals), Chennai]
For approval and signature:
Honble Ms. JYOTI BALASUNDARAM, Vice-President
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 the Member wishes to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
M/s.Sharon Veneers (P) Ltd.
Appellants
Versus
Commissioner of Central Excise, Chennai
Respondent
Appearance :
Shri R.J. Pillai, Cons. Shri T.H. Rao, SDR For the Appellants For the Respondent CORAM:
Honble Ms. Jyoti Balasundaram, Vice-President Date of hearing : 07.09.2009 Date of decision : 07.09.2009 Final Order No.____________ In this case, credit of service tax on GTA services availed by the appellants herein had been disallowed on the ground that the document on the strength of which credit has been taken, namely TR-6 challan, was not a valid document during the period prior to 16.06.2005.
2. I have heard both sides and find that the issue stands settled in favour of the assessees by the Tribunals decision in Commissioner of Central Excise, Goa Vs Crompton Greaves Ltd. [2008 (226) E.L.T.117 (Tribunal)], Nestle India Ltd. Vs Commissioner of Customs & Central Excise, Goa [2008 (223) E.L.T. 309 (Tri.-Mumbai)] and Commissioner of Central Excise, Meerut Vs Shree Sidhbali Steels Ltd. [2009 (235) E.L.T. 182 (Tri.-Del.)].
3. Following the ratio of the above decisions, I hold that credit of the amount in dispute is admissible to the appellants and, therefore, set aside the impugned order and allow the appeal. (Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT ksr 07-09-2009 ??
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