Custom, Excise & Service Tax Tribunal
M/S Rajasthan Spg. & Wvg. Mills Ltd vs Cce, Jaipur on 31 January, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Date of Hearing : 31.1.2012 Excise Appeal No. 1564 of 2007-SM [Arising out of the Order-in-Appeal No. 241(HKS)CE/JPR-II/2007 dated 30.3.2007 passed by the Commissioner (Appeals), Customs & Central Excise, Jaipur] Coram: Honble Shri Mathew John, Member (Technical) 1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Whether their Lordships wish to see the fair copy of the order? 4. Whether order is to be circulated to the Department Authorities? M/s Rajasthan Spg. & Wvg. Mills Ltd. Appellant Vs. CCE, Jaipur Respondent
Appearance:
Appeared for Appellant : Shri Amit Jain, Advocate Appeared for Respondent : Ms. R. Jagdave, A.R. CORAM: Honble Shri Mathew John, Member (Technical) Order No.dated.
Per Mathew John:
In this case the issue in dispute is whether the Cenvat credit can be taken on service tax paid on outward transportation of the goods from the place of removal. The period involved is 1.1.2005 to 31.12.2005. In view of the decision of the Karnataka High Court in the case of CST, Bangalore Vs. ABB Ltd. 2011 (23) STR 97 (Kar.), this issue stands decided in favour of the assessee. Therefore, the appeal filed by Appellant is allowed, with consequential benefit. (Dictated & pronounced in open Court) (Mathew John) Member (Technical) RM