Custom, Excise & Service Tax Tribunal
M/S. Oracle Granito Limited vs Commissioner Of Central Excise & S.T., ... on 24 April, 2015
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad Appeal No. : E/13878/2014 (Arising out of OIA-AHM-EXCUS-003-APP-084-14-15 dated 19.09.2014, Passed by Commissioner (Appeals) Central Excise, & S.T., Ahmedabad) M/s. Oracle Granito Limited : Appellant (s) VERSUS Commissioner of Central Excise & S.T., Ahmedabad : Respondent (s)
Represented by :
For Appellant (s) : Shri N.K .Oza, Advocate For Respondent (s) : Shri G.P. Thomas, Authorised Representative For approval and signature :
Mr. P.K. Das, Honble Member (Judicial) 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether their Lordships wish to see the fair copy of the Order?
Seen 4 Whether Order is to be circulated to the Departmental authorities?
Yes CORAM :
Mr. P.K. Das, Honble Member (Judicial) Date of Hearing / Decision : 24.04.2015 ORDER No. A/10391/2015 Dated 24.04.2015 Per : Mr. P.K. Das;
After hearing both the sides and on perusal of the records, I find that the adjudicating authority disallowed the CENVAT credit of service tax amounting to Rs. 1,18,656/-, for the period December 2011 to March 2012. The Commissioner (Appeals) modified the adjudication order and partly allowed the appeal on the basis of certificate of Chartered Accountant. It has disallowed the credit as the appellant failed to prove that the cost of impugned service was included in the cost of final product. The Learned Advocate submits that they have produced the Chartered Accountant certificate for this particular period and drew the attention of the bench to Page No. 40 and 41 of the memorandum of appeal.
3. I find that the appellant placed Chartered Accountant certificate in respect of the disputed period and therefore, they should be given an opportunity to produce Chartered Accountant certificate before the Commissioner (Appeals), in the interest of justice.
4. In view of that, the matter is remanded to the Commissioner (Appeals) to examine the Chartered Accountant certificate. Needless to say that Commissioner (Appeals) shall give proper opportunity to the appellant before passing the order. The appeal is disposed of.
(Order dictated and pronounced in the Court) (P.K. Das) Member (Judicial) .KL 2