Custom, Excise & Service Tax Tribunal
M/S Drolia Electro Steel Pvt. Ltd vs Cce, Raipur on 9 December, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block No. 2, R.K. Puram, New Delhi 110 066.
Date of Hearing : 9.12.2013
No. E/Stay/59044/2013-SM and E/58379/2013-SM
(Arising out of Order-in-Appeal No. 83/RPR-I/2013 dated 19.3.2013 passed by the Commissioner (Appeals), Customs & Central Excise, Raipur)
M/s Drolia Electro Steel Pvt. Ltd. Appellants/Applicants
Vs.
CCE, Raipur Respondent
Appearance None - Appeared for appellant Shri R.K. Mishra, A.R. - Appeared for respondent Coram: Honble Shri D.N. Panda, Judicial Member Final Order No. 58629/2013 Per D.N. Panda :
None present for the appellant nor there is any adjournment application. Ld. Commissioner (Appeals) doubting the use of vehicles in business disallowed service tax paid on insurance premium paid in respect of vehicles. He was of the view that the vehicles being used for a private purpose, disallow once of credit of service tax paid on the insurance premium would be justified. But ld. adjudicating authority has decided the issue in favour of the appellant.
2. In order to resolve the dispute which goes to root of the matter, remanding the matter to Commissioner (Appeals) to call for the details from the appellant and re-examine the evidence would be proper. Appellant shall produce necessary evidence as to use of the respective vehicle against which insurance premiums were paid and such premium suffered service tax. On examination of evidence and affording reasonable opportunity of hearing, appropriate order shall be passed by him.
3. In view of remand as above, stay application is allowed.
(Dictated & pronounced in open Court) (D.N. Panda) Judicial Member RM 2