Custom, Excise & Service Tax Tribunal
Berger Paints India Limited Unit I vs C.C.E. & S.T.-Jammu & Kashmir on 7 March, 2018
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH 160 017 COURT NO. I Appeal Nos. E/53529,54277-54282,54561-54565,54721-54722/2014-DB E/54885-54886,54956-54966,55060-55062,55133-55139,55149,55197/2014 E/55153-55155,55216,55255-55256,55429,55575-55587,55891/2014 E/55937-55949,56036-56037/2014 Date of Hearing/ Decision : 07.03.2018 Sr. No Appeal Nos. Impugned Order Date Passed By Appellant Respondent1
E/53529/2014 OIA-JNK/CEX/000/003/2014 01/04/2014 Commissioner of Central Excise, CUSTOMS (Adjudication)-JAMMU & KASHMIR Berger Paints India Limited Unit I C.C.E. & S.T.-Jammu & Kashmir 2 E/54277/2014 OIA-JNK-EXCUS-000-APP-279-283 05/06/2014 Commissioner of Central Excise and Service Tax-JAMMU & KASHMIR Vmco Alloys C.C.E. & S.T.-Jammu & Kashmir 3 E/54278/2014 OIA-JNK-EXCUS-000-APP-279-283 05/06/2014 Commissioner of Central Excise and Service Tax-JAMMU & KASHMIR Vmco Alloys C.C.E. & S.T.-Jammu & Kashmir 4 E/54279/2014 OIA-JNK-EXCUS-000-APP-279-283 05/06/2014 Commissioner of Central Excise and Service Tax-JAMMU & KASHMIR Vmco Alloys C.C.E. & S.T.-Jammu & Kashmir 5 E/54281/2014 OIA-JNK-EXCUS-000-APP-279-283 05/06/2014 Commissioner of Central Excise and Service Tax-JAMMU & KASHMIR Vmco Alloys C.C.E. & S.T.-Jammu & Kashmir 6 E/54282/2014 OIA-JNK-EXCUS-000-APP-279-283 05/06/2014 Commissioner of Central Excise and Service Tax-JAMMU & KASHMIR Vmco Alloys C.C.E. & S.T.-Jammu & Kashmir 7 E/54561/2014 OIA-JNK-EXCUS-000-261-266-14-15 06/06/2014 Commissioner of Central Excise-JAMMU & KASHMIR Insecticides India Ltd C.C.E. & S.T.-Jammu & Kashmir 8 E/54562/2014 OIA-JNK-EXCUS-000-261-266-14-15 06/06/2014 Commissioner of Central Excise-JAMMU & KASHMIR Insecticides India Ltd C.C.E. & S.T.-Jammu & Kashmir 9 E/54563/2014 OIA-JNK-EXCUS-000-261-266-14-15 06/06/2014 Commissioner of Central Excise-JAMMU & KASHMIR Insecticides India Ltd C.C.E. & S.T.-Jammu & Kashmir 10 E/54564/2014 OIA-JNK-EXCUS-000-261-266-14-15 06/06/2014 Commissioner of Central Excise-JAMMU & KASHMIR Insecticides India Ltd C.C.E. & S.T.-Jammu & Kashmir 11 E/54565/2014 OIA-JNK-EXCUS-000-261-266-14-15 06/06/2014 Commissioner of Central Excise-JAMMU & KASHMIR Insecticides India Ltd C.C.E. & S.T.-Jammu & Kashmir 12 E/54721/2014 OIA-JNK-EXCUS-000-APP-444-445-14-15 17/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Sree Ramacides Chemicals Pvt Ltd C.C.E. & S.T.-Jammu & Kashmir 13 E/54722/2014 OIA-JNK-EXCUS-000-APP-444-445-14-15 17/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Sree Ramacides Chemicals Pvt Ltd C.C.E. & S.T.-Jammu & Kashmir 14 E/54885/2014 OIA-JNK-EXCUS-000-APP-216-233-14-15 26/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Berger Paints India Limited Unit Ii C.C.E. & S.T.-Jammu & Kashmir 15 E/54886/2014 OIA-JNK-EXCUS-000-APP-216-233-14-15 26/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Berger Paints India Limited Unit Ii C.C.E. & S.T.-Jammu & Kashmir 16 E/54956/2014 OIA-171-CE-APPL-CHD-II-J&K-2013 09/04/2014 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Vmco Alloys C.C.E. & S.T.-CHANDIGARH-II 17 E/54957/2014 OIA-171-CE-APPL-CHD-II-J&K-2013 09/04/2014 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Vmco Alloys C.C.E. & S.T.-CHANDIGARH-II 18 E/54958/2014 OIA-171-CE-APPL-CHD-II-J&K-2013 09/04/2014 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Vmco Alloys C.C.E. & S.T.-CHANDIGARH-II 19 E/54959/2014 OIA-171-CE-APPL-CHD-II-J&K-2013 09/04/2013 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Vmco Alloys C.C.E. & S.T.-CHANDIGARH-II 20 E/54960/2014 OIA-171-CE-APPL-CHD-II-J&K-2013 09/04/2013 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Vmco Alloys C.C.E. & S.T.-CHANDIGARH-II 21 E/54961/2014 OIA-171-CE-APPL-CHD-II-J&K-2013 09/04/2013 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Vmco Alloys C.C.E. & S.T.-CHANDIGARH-II 22 E/54962/2014 OIA-171-CE-APPL-CHD-II-J&K-2013 09/04/2014 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Vmco Alloys C.C.E. & S.T.-CHANDIGARH-II 23 E/54963/2014 OIA-171-CE-APPL-CHD-II-J&K-2013 09/04/2013 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Vmco Alloys C.C.E. & S.T.-CHANDIGARH-II 24 E/54964/2014 OIA-171-CE-APPL-CHD-II-J&K-2013 09/04/2013 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Vimco Alloys C.C.E. & S.T.-CHANDIGARH-II 25 E/54965/2014 OIA-171-CE-APPL-CHD-II-J&K-2013 09/04/2014 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Vmco Alloys C.C.E. & S.T.-CHANDIGARH-II 26 E/54966/2014 OIO-171-CE-APPL-CHD-II-J&K-2013 09/04/2013 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Vmco Alloys C.C.E. & S.T.-CHANDIGARH-II 27 E/55060/2014 OIA-JNK-EXCUS-000-APP-315-336-14-15 09/06/2014 Commissioner of Central Excise-JAMMU & KASHMIR B B F Industries Unit I C.C.E. & S.T.-Jammu & Kashmir 28 E/55061/2014 OIA-JNK-EXCUS-000-APP-315-336-14-15 09/06/2014 Commissioner of Central Excise-JAMMU & KASHMIR B B F Industries Unit I C.C.E. & S.T.-Jammu & Kashmir 29 E/55062/2014 OIA-JNK-EXCUS-000-APP-315-336-14-15 09/06/2014 Commissioner of Central Excise-JAMMU & KASHMIR B B F Industries Unit I C.C.E. & S.T.-Jammu & Kashmir 30 E/55133/2014 OIO-JNK-EXCUS-000-APP-420-426-14-15 11/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Coromandel International Ltd C.C.E. & S.T.-Jammu & Kashmir 31 E/55134/2014 OIO-JNK-EXCUS-000-APP-420-426-14-15 11/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Coromandel International Ltd C.C.E. & S.T.-Jammu & Kashmir 32 E/55135/2014 OIO-JNK-EXCUS-000-APP-420-426-14-15 11/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Coromandel International Ltd C.C.E. & S.T.-Jammu & Kashmir 33 E/55136/2014 OIO-JNK-EXCUS-000-APP-420-426-14-15 11/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Coromandel International Ltd C.C.E. & S.T.-Jammu & Kashmir 34 E/55137/2014 OIO-JNK-EXCUS-000-APP-420-426-14-15 11/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Coromandel International C.C.E. & S.T.-Jammu & Kashmir 35 E/55138/2014 OIO-JNK-EXCUS-000-APP-420-426-14-15 11/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Coromandel International Ltd C.C.E. & S.T.-Jammu & Kashmir 36 E/55139/2014 OIA-JNK-EXCUS-000-APP-420-426-14-15 11/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Coromandel International Ltd C.C.E. & S.T.-Jammu & Kashmir 37 E/55149/2014 OIA-JNK-EXCUS-000-APP-435-442-14-15 09/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ritzy Polymers C.C.E. & S.T.-Jammu & Kashmir 38 E/55197/2014 OIA-JNK-EXCUS-000-APP-435-442-14-15 09/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ritzy Polymers C.C.E. & S.T.-Jammu & Kashmir 39 E/55153/2014 OIA-JNK-EXCUS-000-APP-427-429-14-15 11/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Emcure Pharmaceuticals Ltd C.C.E. & S.T.-Jammu & Kashmir 40 E/55154/2014 OIA-JNK-EXCUS-000-APP-427-429-14-15 11/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Emcure Pharmaceuticals Ltd C.C.E. & S.T.-Jammu & Kashmir 41 E/55155/2014 OIA-JNK-EXCUS-000-APP-427-429-14-15 11/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Emcure Pharmaceuticals Ltd C.C.E. & S.T.-Jammu & Kashmir 42 E/55216/2014 OIA-JNK-EXCUS-000-APP-530-14-15 27/08/2014 Commissioner of Central Excise-JAMMU & KASHMIR Biostadt India Ltd C.C.E. & S.T.-Jammu & Kashmir 43 E/55255/2014 OIA-JNK-EXCUS-000-APP-980-988-13-14 26/02/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 44 E/55256/2014 OIA-JNK-EXCUS-000-APP-980-988-13-14 26/02/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 45 E/55429/2014 OIA-JNK-EXCUS-000-APP-979-13-14 26/02/2014 Commissioner of Central Excise-JAMMU & KASHMIR Berger Paints India Limited Unit I C.C.E. & S.T.-Jammu & Kashmir 46 E/55575/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 47 E/55576/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 48 E/55577/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 49 E/55578/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 50 E/55579/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 51 E/55580/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 52 E/55581/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 53 E/55582/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 54 E/55583/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 55 E/55584/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 56 E/55585/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 57 E/55586/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 58 E/55587/2014 OIA-JNK-EXCUS-000-APP-124-136-14-15 01/05/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 59 E/55891/2014 OIA-JNK-EXCUS-000-APP-443-14-15 11/07/2014 Commissioner of Central Excise-JAMMU & KASHMIR Jindal Drugs Ltd C.C.E. & S.T.-Jammu & Kashmir 60 E/55937/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 61 E/55938/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 62 E/55939/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 63 E/55940/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 64 E/55941/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 65 E/55942/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 66 E/55943/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 67 E/55944/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 68 E/55945/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 69 E/55946/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 70 E/55947/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 71 E/55948/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 72 E/55949/2014 OIA-JNK-EXCUS-000-APP-545-576-14-15 09/09/2014 Commissioner of Central Excise-JAMMU & KASHMIR Ultimate Flexipack Ltd C.C.E. & S.T.-Jammu & Kashmir 73 E/56036/2014 OIA-JNK-EXCUS-000-APP-800-801-14-15 01/12/2014 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Sree Ramacides Chemicals Pvt Ltd C.C.E. & S.T.-Jammu & Kashmir 74 E/56037/2014 OIA-JNK-EXCUS-000-APP-800-801-14-15 01/12/2014 Commissioner of Central Excise-CHANDIGARH-II( Appeal) Sree Ramacides Chemicals Pvt Ltd C.C.E. & S.T.-Jammu & Kashmir Appearance:
Shri Manish Gaur, Shri Jatin Mahajan, Shri Ajay Jain, Shri Gautam Chugh, Shri Arvind Arora, Advocate for the Appellant(s) Shri Atul Handa, Shri Vijay Gupta, A.Rs. for the Respondent(s) CORAM:
Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. B. Ravichandran, Member (Technical) Final Order No. 60846-60919/2018 Per : Justice (Dr.) Satish Chandra All these appeals are with reference to entitlement of the assessee for refund/exemption for education/ higher education cess paid on the finished goods cleared under Notification No. 56/2002-CE dated 14.11.2002. The Revenue held a view that exemption under the said notification is not available to the assessee for education/higher education cess.
2. Both sides agreed that the issue pertaining to the Education/Higher Education Cess has already been decided by the Honble Supreme Court in the case of M/s. SRD Nutrients Pvt. Limited vs CCE, Guwahati - 2017 (355) ELT 481 (SC), wherein it was observed that the assessees are entitled to the refund of Education/Higher Education Cess which was paid along with excise duty, once the excise duty itself is exempted.
3. No other issue is pressed in the present appeals. Accordingly, the dispute with reference to eligibility of exemption for education cess is decided in favour of the assessees. By following the ratio of Apex court as above, all the appeals, on this issue are accordingly allowed. (Order dictated and pronounced in the court) (B. Ravichandran) Member (Technical) (Justice Dr. Satish Chandra) President KL 5 Appeal Nos. E/53529,54277-54282,54561-54565,54721-54722/2014, E/54885-54886,54956-54966,55060-55062,55133-55139,55149,55197/2014, E/55153-55155,55216,55255-55256,55429,55575-55587,55891/2014, E/55937-55949,56036-56037/2014