Custom, Excise & Service Tax Tribunal
M/S. Universal Heat Exchanges Ltd vs Commissioner Of Central Excise, ... on 22 September, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/42276/2013
[Arising out of Order-in-Appeal No.CMB-CEX-000-APP-252-13, dated 07-08-2013 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals)]]
M/s. UNIVERSAL HEAT EXCHANGES LTD.
APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE, COIMBATORE
RESPONDENT
Appearance:
For the Appellant None For the Respondent Shri L. Paneerselvan, AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 22-09-2015 FINAL ORDER NO. 41261 / 2015 Appellant is absent, despite notice. Revenue supports adjudication.
2. Record is perused.
3. Para 6 of the Adjudication order says that the dispute relates to the period Apr.07 to Mar.08 alleging that Cenvat credit of Rs.1,06,654/- taken on service tax paid on outward transportation is not admissible. Examination of the record reveals that none of the authorities have examined the issue as well as evidence in terms of intent and spirit Circular No.97/8/2007, Dt-23.08.2007 to reach to a proper conclusion for uniformity in application of law. Record only reveals reproduction of the above circular. Circular ipso facto does not deny benefit to the assessee. Therefore, Adjudicating authority should examine the material on record and apply the basic law to pass appropriate order, ordering reasonable opportunity of hearing. applicable. That was not done. In the result, appeal is remanded to Adjudicating authority. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 26-09-2015 DRAFT Remarks I II III Date of dictation 22.09.2015 Draft Order - Date of typing 23.09.2015 Fair Order Typing 26.09.2015 Date of number and date of dispatch 28.09.2015 2 E/42276/2013