Custom, Excise & Service Tax Tribunal
Cce, Meerut-Ii vs M/S. Pashupati Acrylon Ltd on 30 March, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,SM Service Tax Appeal No.ST/835-837/2010-SM [Arising out of Order-in-Appeal No.96-99-ST/MRT-II/2010 dated 26.02.2010 passed by the Commissioner (Appeals), Customs and Central Excise, Meerut-II]. CCE, Meerut-II Appellant Vs. M/s. Pashupati Acrylon Ltd. Respondent
Present for the Appellant : Shri.P.K. Sharma, SDR Present for the Respondent:Shri.R.K. Hasija, Advocate Excise Appeal No.E/2560-2562/2010-SM [Arising out of Order-in-Appeal No.96-99-ST/MRT-II/2010 dated 26.02.2010 passed by the Commissioner (Appeals), Customs and Central Excise, Meerut-II].
M/s. Pashupati Acrylon Ltd. Appellant
Vs.
CCE, Meerut-II Respondent
Present for the Appellant : Shri.R.K.Hasija, Advocate
Present for the Respondent:Shri.P.K.Sharma, SDR
Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER
Date of Hearing/Decision:30.03.2012
ORDER NO. _______________ DATED:________
PER: D.N.PANDA
There is no dispute by either side about the discharge of tax liability from the claim of service tax paid on GTA service. Shri Hasija, ld. Counsel explains that the matter relates to the period before 1.3.08. There is also no dispute by either side that similar such issues are settled by Honble High Court of Punjab & Haryana in the case of Nahar Industries Enterprises reported in 2011 (104) RLT Online (P & H) and in the case of CCE, Jalandhar vs. Dillan Cool Drinks and Beverages Ltd. vs. CCE, Jalandhar (2011-TIOL-307-CESTAT-DEL.). No further dispute being arisen on any other context Appeal No.E/2560-2562/10 are allowed, which are filed by assessee and Revenue appeal in ST/ 835-837/10 is dismissed.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita