Custom, Excise & Service Tax Tribunal
Cce, Indore vs M/S Kataria Wires Pvt. Ltd on 20 March, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Principal Bench, New Delhi COURT NO. III DATE OF HEARING : 20/03/2014. DATE OF DECISION : 20/03/2014. Excise Appeal No. 1223 of 2007 with CO Application No. 161 of 2007 and Appeal Nos. 1245-1246 of 2007 (SM) [Arising out of the Order-in-Appeal No. IND-I/355 to 357/2006 dated 28/11/2006 passed by The Commissioner (Appeals-I), Customs & Central Excise, Indore.] For Approval and signature : Honble Ms. Archana Wadhwa, Member (Judicial) 1. Whether Press Reporters may be allowed to see : the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it would be released under Rule 27 of : the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordships wish to see the fair : copy of the order? 4. Whether order is to be circulated to the : Department Authorities? CCE, Indore Appellant Versus M/s D.P. Wires Pvt. Ltd. ] M/s Kataria Wires Pvt. Ltd. ] Respondents
M/s Ratlam Wires Pvt. Ltd. ] Appearance Shri M.S. Negi, Authorized Representative (DR) for the appellant.
Shri Bipin Garg, Advocate for the Respondents.
CORAM : Honble Ms. Archana Wadhwa, Member (Judicial) Final Order No. 51273-51275/2014 Dated : 20/03/2014 Per. Archana Wadhwa :-
After hearing learned AR appearing for the Revenue in all the three matters and Shri Bipin Garg, Advocate, learned Counsel for the respondents, I find that the short issue involved is as to whether the respondents are entitled to the benefit of Cenvat Credit of Service Tax paid on outward transportation of the goods from their factory gate to the customers premises.
2. I find that the legal issue is no more res-integra and stand settled by the Honble Karnataka High Court decision in the case of CCE & ST, LTU, Bangalore vs. ABB Limited reported in 2011 (23) S.T.R. 97 (Kar.). However, the credit is available to an assessee only if the sales are on FOR basis. It is stand clarified by the Honble Punjab & Haryana High Court in the case of Ambuja Cements Ltd. vs. Union of India reported in 2009 (14) S.T.R. 3 (P&H).
3. I further find that the respondents have taken a specific stand before the lower authorities that the sale actually took place at the customers premises, but the said plea does not stand examined in detail. Accordingly, I set aside the impugned order and remand the matter to original Adjudicating Authority for fresh decision in the light of the above referred judgments, as also the Board Circular No. 97/6/2007-S.T. dated 23/08/2007. The Revenues appeals are disposed of in above manner. Cross Objection is in the nature of written submission, which is disposed of.
(Dictated and pronounced in open court) (Archana Wadhwa) Member (Judicial) PK ??
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