Custom, Excise & Service Tax Tribunal
M/S Gujarat Insecticides Ltd vs C.C.E. & S.T.-Surat-Ii on 21 March, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : E/12830,12834/2014 (Arising out of OIA-SUR-EXCUS-002-APP-019-020-14-15 dated 23/05/2014 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-SURAT-II) M/s Gujarat Insecticides Ltd : Appellant (s) Vs C.C.E. & S.T.-Surat-ii : Respondent (s)
Represented by:
For Appellant (s) : Shri H. Ganguly, Advocate For Respondent (s): Shri N. Satwani, Authorised Representative CORAM :
Dr. D. M. Misra, Hon'ble Member (Judicial) Date of Hearing/Decision: 21.03.2017 ORDER No. A/ 10642-10643/2017 Per : Dr. D. M. Misra These two appeals are filed against OIA No. SUR-EXCUS-002-APP-019-020-14-15 dated 23/05/2014 passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax-SURAT-II.
2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit of RS. 2,25,795/-(Appeal No. E/12830/2014) and Rs. 1,91,438/- (Appeal No. E/12834/2014) on the service tax paid on C & F Agents Service. Alleging that the said service does not satisfy the definition of input service, credit availed was proposed to be recovered with interest and penalty. Both the authorities below, confirmed the demands with interest and penalty.
3. Ld. Advocate Shri H. Ganguly for the appellant submits that the C & F Agents Service had been availed by them relates to Export of their Goods, hence, held to be an input service as defined under Rule 2(l) of CCR, 2004, in view of the judgement of Honble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-II vs. Cadila Healthcare Ltd. 2013 (30) S.T.R. 3 (Guj.).
4. Per contra, Ld. AR for the Revenue submits that even though in principle of CENVAT credit on service tax paid on C & F Agents Service for export of goods is admissible, however, it is not clear from the records, whether the said services were used in or in relation to export of the goods.
5. I find that the short issue involved in the present case is: whether the appellant is eligible to CENVAT credit of service tax paid on C & F Agents Service received during the relevant period and claimed to have been used for export of goods. The issue is covered by the decision of the Honble Gujarat High court in Cadila Healthcare Ltds case (supra). However from the records, it is not clear whether the said service had been provided exclusively for export of goods as claimed or otherwise. For the purpose of verification of the said fact, the matter is remanded to the Adjudicating Authority, who after scrutiny of the documents, record a finding in this regard. Appeals are allowed by way of remand.
(Dictated and pronounced in the Court) (D. M. Misra) Member (Judicial) G.Y. ??
??
??
??
2Appeal No. E/12830,12834/2014