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[Cites 1, Cited by 1]

Custom, Excise & Service Tax Tribunal

Jindal Photo Limited vs C.C.E.-Chandigarh 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/1409-1411,1625-1628,1799,2041-2043,2089-2093/2010-DB
E/2292-2302,2400,2671-2678,1922-1934,2224-2225/2010-DB
(E/Misc/60022-60024/2018 in Appeal Nos. E/1409-1411/2010)
Date of Hearing/ Decision  :  07.03.2018

S/No
Appeal Nos.
Impugned Order 
Date of Order 
Passed By
Appellant
Respondent
1

E/1409/2010 OIA- 132/CE/APPL/CHD-II(JK-/2010 08/03/2010 Commissioner of Central Excise-CHANDIGARH-I JINDAL PHOTO LIMITED C.C.E.-CHANDIGARH 2 E/1410/2010 OIA- 223/CE/APPL/CHD-II(JK-/2010 18/03/2010 Commissioner of Central Excise-CHANDIGARH-I JINDAL PHOTO LIMITED C.C.E.-CHANDIGARH 3 E/1411/2010 OIA- 220/CE/APPL/CHD-II(JK-/2010 09/03/2010 Commissioner of Central Excise-CHANDIGARH-I JINDAL PHOTO LIMITED C.C.E.-CHANDIGARH 4 E/1625/2010 OIA- 247-250/CE/APPL/CHD-II(JK-/2010 22/03/2010 Commissioner of Central Excise-CHANDIGARH-I SUN PHARMACEUTICAL INDUSTRIES C.C.E.-CHANDIGARH 5 E/1626/2010 OIA- 247-250/CE/APPL/CHD-II(JK-/2010 22/03/2010 Commissioner of Central Excise-CHANDIGARH-I SUN PHARMACEUTICAL INDUSTRIES C.C.E.-CHANDIGARH 6 E/1627/2010 OIA- 247-250/CE/APPL/CHD-II(JK-/2010 22/03/2010 Commissioner of Central Excise-CHANDIGARH-I SUN PHARMACEUTICAL INDUSTRIES C.C.E.-CHANDIGARH 7 E/1628/2010 OIA- 247-250/CE/APPL/CHD-II(JK-/2010 22/03/2010 Commissioner of Central Excise-CHANDIGARH-I SUN PHARMACEUTICAL INDUSTRIES C.C.E.-CHANDIGARH 8 E/1799/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 26/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 9 E/2041/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SHIVALIK AGRO CHEMICALS,

-C.C.E. JAMMU 10 E/2042/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SHIVALIK AGRO CHEMICALS,

-C.C.E. JAMMU 11 E/2043/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SHIVALIK AGRO CHEMICALS,

-C.C.E. JAMMU 12 E/2089/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SUMIL CHEMICALS INDUSTRIES PVT. LTD.

-C.C.E. JAMMU 13 E/2090/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SUMIL CHEMICALS INDUSTRIES PVT. LTD.

-C.C.E. JAMMU 14 E/2091/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SUMIL CHEMICALS INDUSTRIES PVT. LTD.

-C.C.E. JAMMU 15 E/2092/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SUMIL CHEMICALS INDUSTRIES PVT. LTD.

-C.C.E. JAMMU 16 E/2093/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-J & K SUMIL CHEMICALS INDUSTRIES PVT. LTD.

-C.C.E. JAMMU 17 E/2292/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SIDHI VINAYAK ALLOY INDUSTRIES,

-C.C.E. JAMMU 18 E/2293/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SIDHI VINAYAK ALLOY INDUSTRIES,

-C.C.E. JAMMU 19 E/2294/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SIDHI VINAYAK ALLOY INDUSTRIES,

-C.C.E. JAMMU 20 E/2295/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SIDHI VINAYAK ALLOY INDUSTRIES,

-C.C.E. JAMMU 21 E/2296/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SIDHI VINAYAK ALLOY INDUSTRIES,

-C.C.E. JAMMU 22 E/2297/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SIDHI VINAYAK ALLOY INDUSTRIES,

-C.C.E. JAMMU 23 E/2298/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SIDHI VINAYAK ALLOY INDUSTRIES,

-C.C.E. JAMMU 24 E/2299/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SIDHI VINAYAK ALLOY INDUSTRIES,

-C.C.E. JAMMU 25 E/2300/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SIDHI VINAYAK ALLOY INDUSTRIES,

-C.C.E. JAMMU 26 E/2301/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SIDHI VINAYAK ALLOY INDUSTRIES,

-C.C.E. JAMMU 27 E/2302/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SIDHI VINAYAK ALLOY INDUSTRIES,

-C.C.E. JAMMU 28 E/2400/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 26/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR K. S. PROFILES,

-C.C.E. JAMMU 29 E/2671/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SATYAM CEMENTS,

-C.C.E. JAMMU 30 E/2672/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SATYAM CEMENTS,

-C.C.E. JAMMU 31 E/2673/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SATYAM CEMENTS,

-C.C.E. JAMMU 32 E/2674/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SATYAM CEMENTS,

-C.C.E. JAMMU 33 E/2675/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SATYAM CEMENTS,

-C.C.E. JAMMU 34 E/2676/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SATYAM CEMENTS,

-C.C.E. JAMMU 35 E/2677/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SATYAM CEMENTS,

-C.C.E. JAMMU 36 E/2678/2010 OIA- 523-574/CE/APPL/CHD-II(J&K-/2010 27/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR SATYAM CEMENTS,

-C.C.E. JAMMU 37 E/1922/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 38 E/1923/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 39 E/1924/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 40 E/1925/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 41 E/1926/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 42 E/1927/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 43 E/1928/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 44 E/1929/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 45 E/1930/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 46 E/1931/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 47 E/1932/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 48 E/1933/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 49 E/1934/2010 OIA- 288-325/CE/APPL/CHD-II(J&K-/2010 30/03/2010 Commissioner of Central Excise-JAMMU & KASHMIR NITIN ENTERPRISES,

-C.C.E. JAMMU 50 E/2224/2010 OIA- 449-477/CE/APPL/CHD-II(J&K-/2010 20/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR K.C. SHREE METAL INDUSTRIES,

-C.C.E. JAMMU 51 E/2225/2010 OIA- 449-477/CE/APPL/CHD-II(J&K-/2010 20/04/2010 Commissioner of Central Excise-JAMMU & KASHMIR K.C. SHREE METAL INDUSTRIES,

-C.C.E. JAMMU Appearance:

Ms. Nidhi Naval, Shri S.K. Malhotra, Shri Jatin Mahajan, Advocates for the Appellant(s) Shri Tarun Kumar, A.R. for the Respondent(s) CORAM:
Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. B. Ravichandran, Member (Technical) Final Order No. 60696-60746/2018 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 held 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. Misc. applications also disposed of. (Order dictated and pronounced in the court) (B. Ravichandran) Member (Technical) (Justice Dr. Satish Chandra) President KL 5 Appeal Nos. E/1409-1411,1625-1628,1799,2041-2043,2089-2093/2010-DB E/2292-2303,2400,2671-2678,1922-1934,2224-2225/2010-DB