Custom, Excise & Service Tax Tribunal
M/S Gangesh Cement Pvt. Ltd vs Commissioner Of Central Excise, ... on 3 January, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No. ST/407/2012-CU[DB] (Arising out of Order-in-Appeal No. 192/ST/ALLD/2011 dated 22/12/2011 passed by Commissioner of Central Excise & Customs (Appeals), Allahabad) M/s Gangesh Cement Pvt. Ltd. Appellant Vs. Commissioner of Central Excise, Allahabad Respondent
Appearance:
Ms. Stuti Saggi (Advocate) for Appellant Shri Pawan Kumar Singh (Supdt) AR for Respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Honble Mr. Anil G. Shakkarwar, Member (Technical) Date of Hearing : 03/01/2018 Date of Decision : 03/01/2018 FINAL ORDER NO.70066/2018 Per: Archana Wadhwa
The appellant is engaged in the manufacture of cement and are availing the service of GTA. The appellant is required to discharge service tax liability on the reverse charge basis in respect of the GTA services so received by them. The appellant paid the service tax after availing the abatement of 75% in terms of Notification No. 32/2004-ST.
2. Proceedings were initiated against the appellant for denial of such abatement on the ground that they have not established that the GTA had not availed the cenvat credit in respect of capital goods and as such condition of the notification stands violated. Such proceedings resulted in confirmation of demands alongwith confirmation of interest and imposition of penalty.
3. After hearing both sides we find that issue is no more res-integra. The Tribunal in number of cases has held that where the GTA was not registered with the Department, there was no question of availment of credit. Reference can be made to the following decisions:-
(i) Venkateshwara Distributors (P) Ltd. vs. Commissioner of Central Excise, Delhi-I reported at 2013 (31) S.T.R. 469 (Tri. Del),
(ii) Indian Oil Corporation Ltd. vs. Commissioner of Central Excise, Mumbai-II reported at 2016 (41) S.T.R. 515 (Tri.- Mumbai) &
(iii) Lykes Line Ltd. vs. Commissioner of Service Tax, Mumbai-I reported at 2017 (50) S.T.R. 51 (Tri.- Mumbai).
4. In any case we note that the appellant had produced a general certificate of the GTA indicating that no credit was being availed by him. Revenues objection is that such certificate should be in respect of each and every consignment note. We find no merits in the above view of the Revenue inasmuch as if a certificate to the effect that no credit has been availed by the GTA stands produced in respect of a few number of invoices, the same would reflect upon the same fact that credit was not being availed in respect of balance invoice/consignment notes also.
5. In view of the above we set aside the impugned order and allow the appeal with consequential relief to the appellant.
(Dictated and pronounced in Court) Sd/- Sd/-
Anil G. Shakkarwar) Member (Technical) (Archana Wadhwa) Member (Judicial) Ankit 1 2 APPEAL No. ST/407/2012-CU[DB]