Custom, Excise & Service Tax Tribunal
M/S. Bharat Heavy Electricals Ltd vs Cce, C & St, Hyderabad-Ii on 2 November, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Bench SMB
Court I
Appeal No. E/25223/2013
(Arising out of Order-in-Appeal No. 125/2012(H-I) CE dt. 28.09.2012 passed by CC, CE & ST (Appeals-I&III), Hyderabad)
For approval and signature:
Honble Ms. Sulekha Beevi, C.S., Member(Judicial)
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 Lordship wish to see the fair copy of the Order?
4.
Whether Order is to be circulated to the Departmental authorities?
M/s. Bharat Heavy Electricals Ltd.,
..Appellant(s)
Vs.
CCE, C & ST, Hyderabad-II
..Respondent(s)
Appearance Shri. Sumanth, Advocate for the Appellant. Shri. Nagraj Naik, Deputy Commissioner (AR) for the Respondent.
Coram:
Honble Ms. Sulekha Beevi, C.S., Member (Judicial) Date of hearing: 02/11/2016 Date of decision: 02/11/2016 FINAL ORDER No._______________________ [Order per: Sulekha Beevi, C.S.] The issue involved is whether the appellants are liable to pay interest upon the credit availed by them but reversed before utilization. The above issue is settled by the decision laid in the case of CCE & ST, LTU, Bangalore Vs. Bill Forge Private Limited., Bangalore 2011-TIOL-799-HC-Kar-CX. This Tribunal in the case of M/s Rastriya Ispat Nigam Limited Vs. CCE, C & ST Visakhapatnam, 2016-TIOL-1776-CESTAT-Hyderabad had relied upon the decision laid in the case M/s. Bill Forge Pvt. Ltd., as well as the judgment rendered in CCE, Madurai Vs. Strategic and Engineering Ltd., Chartered and engineering [2014-TIOL-466-HC-Mad-CX] and held that the appellants are not liable to pay interest or penalty. Following the above decisions, I hold that the impugned order is not sustainable. The same is set side. The appeal is allowed with consequential reliefs, if any.
(Dictated & pronounced in open court) SULEKHA BEEVI C.S. MEMBER(JUDICIAL) Lakshmi 3