Custom, Excise & Service Tax Tribunal
M/S Indo Nippon Chemicals Pvt. Ltd vs Commissioner Of C.Ex. & S.Tax on 2 December, 2016
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/10490/2013-SM [Arising out of OIA No.PJ/445/VDR-I/2012-13, dt.18.02.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara] M/s Indo Nippon Chemicals Pvt. Ltd. Appellant Vs Commissioner of C.Ex. & S.Tax, Vadodara Respondent
Represented by:
For Appellant: Shri R.C. Saxena, Advocate For Respondent: Shri N. Satwani, A.R. For approval and signature:
Honble Dr. D.M. Misra, Member (Judicial)
1. Whether Press Reporters may be allowed to see the No Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy of Seen the order?
4. Whether order is to be circulated to the Departmental Yes authorities?
CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/Decision:02.12.2016 Order No. A/11681 / 2016, dt.02.12.2016 Per: Dr. D.M. Misra Heard both sides.
2. The short issue involved in this appeal is whether the Appellants are eligible to CENVAT Credit of Rs.1,23,497/- on the Education Cess and Secondary Higher Education Cess on the goods received from an 100% EOU during the period August 2008 to November 2008.
3. The learned Advocate submits that the issue is covered by the decision of the Tribunal in the case of Jai Corp. Ltd Vs CCE Vapi 2015 (317) ELT 489 ((Tri-Ahmd) and Zabatex Textiles India Pvt. Ltd. Vs CCE Vapi 2016 (336) ELT 75 (Tri-Ahmd).
4. The learned Authorised Representative for the Revenue reiterates the findings of the learned Commissioner (Appeals).
5. I find that the issue of eligibility of CENVAT Credit on Education Cess and Secondary Higher Education Cess during the relevant period has been considered in the aforesaid decisions of the Tribunal and held to be admissible. I do not find any reason not to follow the said precedents. In the result, the impugned order is set aside and the appeals are allowed with consequential relief if any as per law.
(Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Cbb 2