Custom, Excise & Service Tax Tribunal
Panchmahal Steel Ltd vs C.C.E.C. & S.T., Vadodara Ii on 23 November, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, 2nd Floor, Bahumali Bhavan, Asarwa, Ahmedabad Central Excise Appeal No.10580 of 2015-SM Arising out of the Order-in-Appeal No.SUR-EXCUS-VDR-APP-23-2014-15(final order) dated 30.1.2015 passed by the Commissioner (Appeals I), Central Excise, Customs & Service Tax, Surat. Panchmahal Steel Ltd .. Appellants Vs. C.C.E.C. & S.T., Vadodara II .. Respondent
Appearance:
Present Shri Willingdon Christian, Advocate for the Appellants Present Shri K.J. Kinariwala, A.R. for the Respondent-Revenue Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision:23.11.2017 Final Order No.A/13591/2017 Per Dr. D.M. Misra:
Heard both sides. This is an Appeal filed against the Order-in-Appeal No. SUR-EXCUS-VDR-APP-23-2014-15(final order) dated 30.1.2015 passed by the Commissioner (Appeals I), Central Excise, Customs & Service Tax, Surat.
2. The short issue involved in the present Appeal is: whether the Appellant is entitled to Cenvat Credit of service tax paid on security agency service provided at the residence of Managing Director of the company during the period December 2005 to January 2010. Ld. Advocate, Shri Willingdon Christian for the Appellant fairly submits that the issue on merit is decided against the Appellant in the case of C.C.E.& Cus. vs. Gujarat Heavy Chemicals Ltd. 2011 (22) STR 610 (Guj.), however, the extended period of limitation cannot be applied in view of the subsequent judgment of the Honble Gujarat High Court in the case of C.C.E. vs. Saurashtra Cement Ltd. 2016 (42) STR 632 (Guj.) on the very same services.
3. The ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner (Appeals).
4. I find that the issue on merit is covered against the Appellant in Gujarat Heavy Chemicals Ltd.s case (supra), however, in view of the judgment in Saurashtra Cement Ltd.s(supra), the demand should be limited to the normal period. Accordingly, for computing the liability for the normal period, the matter is remanded to the adjudicating authority. The Appeal is disposed of as above.
(Dr. D.M. Misra) Member (Judicial) Scd/ E/10580/2015-SM 1