Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise & S.T., ... vs M/S. Panasonic Battery India Company ... on 13 February, 2015
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad Appeal No. : E/1754,1756-1757/2009 (Arising out of OIA-COMMR-A-/206&207/VDR-II/2009 dated 29.8.2009 and OIA-COMMR-A-/208&209/VDR-II/2009 dated 31.8.2009, Passed by Commissioner (Appeals) Central Excise, & S.T., Vadodara-II) Commissioner of Central Excise & S.T., Vadodara : Appellant (s) VERSUS M/s. Panasonic Battery India Company Limited : Respondent (s)
M/s. Philips Carbon Black Limited Represented by :
For Appellant (s) : Shri G.P. Thomas, Authorised Representative For Respondent (s) : Ms. Harpinder Sandhu, Advocate For approval and signature :
Mr. P.K. Das, Hon'ble Member (Judicial) 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes CORAM :
Mr. P.K. Das, Hon'ble Member (Judicial) Date of Hearing / Decision : 13.02.2015 ORDER No. A/10145-10147/2015 Dated 13.02.2015 Per : Mr. P.K. Das;
Common issue is involved in these appeal and therefore, both are taken up together for disposal.
2. Heard the learned advocate Ms. Harpinder Sandhu, appeared on behalf of M/s. Panasonic Battery India Company Limited. None appeared on behalf of M/s. Philips Carbon Black Limited.
3. After hearing both the sides and on perusal of the records, I find that the issue involved in this case is denial of CENVAT credit on service tax on freight charges for outward transportation from the place of removal. The Hon'ble Karnataka High Court in the case of Commissioner of Central Excise & S.T., LTU, Bangalore vs. ABB Limited 2011 (23) STR 97 (Kar.) held that input service credit on transportation of the goods from the place of removal, prior to 01.4.2008 is admissible. The Hon'ble Gujarat High Court in the case of Commissioner of Central Excise & Customs vs. Parth Poly Wooven Pvt. Limited 2012 (25) STR 4 (Guj.) also supported the view of the Hon'ble Karnataka High Court. Learned Authorised Representative for the Revenue relied upon the decision of the Hon'ble Calcutta High Court in the case of CCE, Kolkata VI vs. Vesuvious India Limited - 2014 (34) STR 26 (Cal.). It is seen that the Hon'ble High Court in that case had granted interim stay.
4. Respectfully following the decisions of the Hon'ble Gujarat High Court and Hon'ble Karnataka High Court, all the appeals filed by the Revenue are rejected.
(Dictated and pronounced in the Court) (P.K. Das) Member (Judicial) ..KL 3