Custom, Excise & Service Tax Tribunal
M/S. Mitsubishi Heavy Industries Ltd vs Commissioner Of Central Excise, ... on 10 March, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/41872/2014
[Arising out of Order-in-Appeal No.17/20149(M-III)(D),dated12.05.2014 passed by the Commissioner of Central Excise(Appeals), Chennai]
M/s. MITSUBISHI HEAVY INDUSTRIES LTD.
APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE, CHENNAI
RESPONDENT
Appearance:
For the Appellant Shri R. Suresh, Adv.
For the Respondent Shri B. Balamurugan, AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 10-03-2016 FINAL ORDER NO. 40487 / 2016 Learned counsel says that Tribunal has disposed a batch of appeals relating to claim of Cenvat credit of service tax paid on outwards freight laying down certain principles vide Final Order Nos.40353-40379/2016, dated 02.02.2016. This matter having similar issue may be directed to be disposed following said principles. Therefore the matter may be remanded to learned Adjudicating Authority to do the needful.
2. Against above submission, Revenue has no objection.
3. In view of the amity between the parties, learned Adjudicating authority is directed to do the needful following the guidelines issued in terms of the aforesaid final order. He shall hear the appellant grating fair opportunity to hearing and shall pass a reasoned and speaking order considering defence plea. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 14-03-2016 DRAFT Remarks I II III Date of dictation 10.03.2016 Draft Order - Date of typing 14.03.2016 Fair Order Typing 14.03.2016 Date of number and date of dispatch 18/03/2016 2 E/41872/2014