Custom, Excise & Service Tax Tribunal
M/S. St. John Stevedoring & Yard vs Commissioner Of Central Exicse, ... on 8 September, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/42150/2013
[Arising out of Order-in-Appeal No.204/2013, dated 28.06.2013 passed by the Commissioner of Central Excise (Appeals), Madurai]
M/s. ST. JOHN STEVEDORING & YARD
MANAGEMENT PVT. LTD.
APPELLANT
Versus
COMMISSIONER OF CENTRAL EXICSE, TIRUNELVELI
RESPONDENT
Appearance:
For the Appellant Shri J. Shankar Raman, [No vakalat on file] Adv.
For the Respondent Ms. Indira Sisupal, AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 15-09-2015 FINAL ORDER NO. 41219 / 2015 Although, there was an adjournment application made, the matter being in a narrow compass, it was considered proper to dispose the appeal itself. Accordingly, adjournment application is rejected.
2. The only dispute in this appeal is whether the wharfage charges paid by the appellant and service tax paid thereon is admissible to be claimed as Cenvat credit, while there is no dispute as to the availing of such services for providing output service.
2. Learned Adjudicating authority questioned admissibility of the Cenvat credit. Learned Commissioner (Appeals) has recorded that documents were not available. It is strange that how he made such observation while the audit examined the relevant documents and made their observation to issue show-cause notice. Learned Commissioner is therefore incorrect not to come to a conclusion without appreciating the materials on record. There is great departure to audit observation and manner of examination done by both the authorities.
3. The wharfage charges being integrally connected with output service of export, there should not be any dispute to grant Cenvat credit on the service tax paid in respect of the said services since eligibility to the claim was only in question. Accordingly, appeal is allowed. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 21-09-2015 DRAFT Remarks I II III Date of dictation 15.09.2015 Draft Order - Date of typing 18.09.2015 Fair Order Typing 21.09.2015 Date of number and date of dispatch 22.09.2015 3 ST/42150/2013