Custom, Excise & Service Tax Tribunal
M/S Vvf (India) Ltd vs Commissioner Of Central Excise, ... on 15 December, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. I Appeal No. E/85567/17 (Arising out of Order-in-Appeal No. SK/111/M-I/2016 dated 30.12.2016 passed by the Commissioner of Central Excise (Appeals), Mumbai-I). M/s VVF (India) Ltd. Appellant Vs. Commissioner of Central Excise, Mumbai-I Respondent
Appearance:
Shri Karan Sarawagi, C.A. for Appellant Shri S.J. Sahu, AC (AR) for Respondent CORAM:
HONBLE MRS. ARCHANA WADHWA, JUDICIAL MEMBER Date of Hearing/Decision: 15.12.2017 ORDER NO.
Per: Mrs. Archana Wadhwa The dispute in the present appeal relates to the CENVAT Credit availed by the appellant on the basis of ISD invoices issued on 31.3.2012 on the ground that the services were utilized by other factory of the same assessee whereas credit stands availed by them. The said credit was availed prior to 1.4.2012 when the provisions of Rule 7 debarred such distribution of credit.
2. I find that the issue is otherwise covered by the Tribunals decision in the case of Ecof Industries Pvt. Ltd. Vs. Commissioner of Central Excise, Bangalore-I 2010 (23) STR 515 (Tri-Bang), which stands confirmed by the Honble Karnataka High Court reported as 2011 (23) STR 337 (Kar) as also by various other decisions. Reference can be made to the Tribunals decision in the case of Praj Industries Ltd. Vs. Commissioner of Central Excise, Pune-III 2014 (36) STR 1273 (Tri-Mum).
3. Inasmuch as the issue stand decided, I find no merit in the Revenues stand. Accordingly, the impugned order is set aside and appeal is allowed with consequential relief to the appellant.
(Dictated and pronounced in the open Court) (Archana Wadhwa) Judicial Member Sinha 2 Appeal No. E/85567/17