Custom, Excise & Service Tax Tribunal
Cce, Chennai Ii vs M/S. Godrej & Boyce Mfg. Co. Ltd on 31 August, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/54/2012
(Arising out of Order-in-Appeal No. 43/2011 (M-II) dated 24.10.2011 passed by the Commissioner of Central Excise (Appeals), Chennai)
CCE, Chennai II Appellant
Vs.
M/s. Godrej & Boyce Mfg. Co. Ltd. Respondent
Appearance Shri M. Rammohan Rao, JC (AR), for the Appellant Shri R. Neshini Bharathi, Advocate for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 31.08.2015 Final Order No. 41055 / 2015 Respondents submission is that the service tax relating to air ticketing and cab operator relates to marketing. Similarly, CENVAT credit on outward transport is admissible.
2. Nothing is examined by learned Commissioner (Appeals), in the light of the evidence on record. The order is totally unreasonable and non-speaking. Such an order not being possible to be reviewed at a higher forum, for legal infirmity, the same is sent back to learned Commissioner (Appeals) for re-examining in the light of the law, facts as well as material evidence on record. He shall pass appropriate order granting reasonable opportunity of hearing to the respondents. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2