Custom, Excise & Service Tax Tribunal
Anchor Daewoo Industries Limited vs Rajkot on 20 December, 2018
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
West Zonal Bench, Ahmedabad
Appeal No. E/1235-1258/2010-DB
(Arising out of OIA No. 232-255/2010/COMMR-A-/RAJ dated 04/05/2010
passed by Commissioner of Central Excise, Customs and Service Tax-
Rajkot)
Anchor Daewoo Industries Ltd. - Appellant
Vs.
C.C.E. & S.T., - Rajkot - Respondent
Represented by:
For the appellant : Shri Aditya Tripathi (Advocate) For the respondent : Shri L. Patra, Asst. Commr.(AR) CORAM:
Hon'ble Mr. Ramesh Nair, Member (Judicial) Hon'ble Mr. Raju, Member (Technical) Date of Hearing: 30.11.2018 Date of Decision: 20.12.2018 ORDER NO. A/12868-12891/2018 Per: Ramesh Nair The issue involved is that whether the appellant availing area based exemption under notification 39/01-CE dated 31/07/2001, is entitled for refund of the amount of Education Cess and Secondary & Higher Education Cess paid from PLA.
2. Shri Aditya Tripathi, Ld. Counsel appearing on behalf of appellant submits that the issue is covered by the Hon'ble Supreme Court Judgement in the case of SRD Nutrients Pvt. Ltd. Vs. CCE 2017 (11) TMI 655 (SC). In the same matter Hon'ble Supreme Court dismissed the Review Petition filed by the Revenue reported at 2018 (7) TMI 1655-(SC).
3. Shri L.Patra, Ld. AR appearing on behalf of the Revenue reiterates the findings of the impugned order.
2 E/1235-1258/2018
4. Considering the position of the law as laid down by the Hon'ble Supreme Court in the case of SRD Nutrients (supra), the issue is no longer under dispute. Accordingly, appellant is entitled for the refund of Education Cess and Secondary & Higher Education Cess under notification no. 39/01- CE. Accordingly, the impugned order is set aside. The appeal is allowed.
(Pronounced in the open Court on 20.12.2018) (Raju) (Ramesh Nair) Member (Technical) Member (Judicial) DS