Custom, Excise & Service Tax Tribunal
(Arising Out Of Order-In-Appeal No. ... vs The Commissioner Of Customs, Central ... on 5 June, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT BANGALORE COURT - I Stay Application No.: ST/Stay/2326/2012 in Service Tax Appeal No.: ST/3211/2012 Date of Hearing and Decision: 05.06.2013 (Arising out of Order-in-Appeal No. 227/2012 (H-IV) S. Tax dated 29.8.2012 passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals-II), Hyderabad.) M/s. Connexant Systems Pvt. Ltd. Appellant Versus The Commissioner of Customs, Central Excise & Service Tax, Hyderabad-IV Commissionerate, Hyderabad. Respondent
Appearance Mr. Ananthanarayana, Advocate for the appellant.
Mr. N. Jagdish, Superintendent (AR) for the respondent.
CORAM HONBLE MR. D. N. PANDA, MEMBER (JUDICIAL) HONBLE MR. B.S.V. MURTHY, MEMBER (TECHNICAL) MISC. ORDER No. ___________________ 2013 Order per: D. N. Panda After good length of hearing from both sides, from page 88-89 of appeal folder it transpires that various input services were subject matter of scrutiny to ascertain eligibility of the appellant to the CENVAT credit of tax, if any, paid to avail those services. Learned Commissioner (A) made observations in the stay order passed on 17.8.2012 that irregular credit was availed. But para 2 of the order does not speak about the length of examination nor the nature of examination conducted to reach to the above conclusion. Probably such a failure caused prejudice to the appellant at prima facie stage before him.
2. It is the submission on behalf of the appellant that the appellant shall prima facie satisfy the authority on the claims in respect of each input service embodied in page 88-89 of the appeal folder to seek relief on pre-deposit.
3. Considering that the materials available on record of learned Commissioner (A) needs testing at the prima facie stage, it is not proper to keep the appeal pending in Tribunal. Disposing the stay application, appeal is remanded to learned Commissioner (Appeals) to reach to a prima facie conclusion looking to the merits of the case so as to pass an appropriate order under Section 35F of the Central Excise Act, 1944 read with Finance Act, 1994.
4. In the result, the stay application is disposed of and the appeal is remanded to learned Commissioner (A). (Pronounced and dictated in open Court) (B.S.V. MURTHY) Member (Technical) (D. N. PANDA) Member (Judicial) rv 2