Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise & ... vs M/S.Shree Ganesh Sponge Iron (P) Ltd on 6 November, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
1-2) Appeal Nos. E/75921-75922/17
(Arising out of Order-in-Appeal No.159/CE/B-II/2017 dated 28.02.2017 passed by the Commissioner(Appeals) of Central Excise, Customs & Service Tax, Bhubaneswar.)
Commissioner of Central Excise & Service Tax, BBSR-II
Applicant (s)/Appellant (s)
Vs.
M/s.Shree Ganesh Sponge Iron (P) Ltd.
Respondent (s)
Appearance:
Shri S.Guha, AC(AR) for the Revenue NONE for the Respondent CORAM:
Honble Mrs. Archana Wadhwa, Member(Judicial) Date of Hearing/Decision :- 06.11.2017 ORDER NO.FO/A/77714-77715/2017 Per Mrs. Archana Wadhwa.
When the matter was called, none appeared on behalf of the respondent. After hearing the ld.AR for the Revenue I find that the dispute relates to availability of Cenvat Credit in respect of various iron and steels articles, which stand utilized by the respondents, as supporting structures, or used in fabrication of other items.
2. On going through the grounds of appeal, I find that the Revenue has relied upon the larger Bench decision of the Tribunal in the case of Vandana Global Ltd. v. CCE, Raipur [2010 (253) E.L.T. 440], wherein it was held that the explanation added to the definition of capital goods w.e.f. 07.07.2009 has to be held as explanatory and thus retrospective in nature. The said decision of the Tribunal was considered by the Honble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. v. CCE & Cus [2015 (39) S.T.R. 726 (Guj.)], wherein the said decision was not approved by the Honble High Court.
3. Inasmuch as the matter stands decided, I find no reasons to interfere in the impugned order of the authorities below. Accordingly the appeals filed by the Revenue are rejected.
(Operative part of the order was pronounced in the open court.)
SD/
(ARCHANA WADHWA) MEMBER(JUDICIAL)
sm
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Appeal Nos.E/75921-75922/17