Custom, Excise & Service Tax Tribunal
M/S. Pritam Singh Hunjan & Brothers vs C.C.E., Chandigarh-I on 24 March, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066
Date of Hearing 24.03.2014
For Approval &Signature :
Honble Mrs. Archana Wadhwa, 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 would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Appeal No. E/127/2012-EX[SM]
[Arising out of Order-in-Appeal No.399/CE/APPL/CHD-I/11, dated 12.10.2011, passed by C.C.E.(Appeals), Chandigarh-I]
M/s. Pritam Singh Hunjan & Brothers Appellants
Vs.
C.C.E., Chandigarh-I Respondents
Appearance None - for the appellants Shri MS Negi, DR - for the respondents CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Final Order No.51241, dated 24.03.2014 Per Honble Mrs. Archana Wadhwa :
The appellants made a prayer for the decision on merits. Accordingly, I have heard Shri MS Negi, Ld. Departmental Representative appearing for the Revenue and I have gone through the impugned order.
2. The benefit of CENVAT credit of Rs.1,31,051/- (Rupees one lakh thirty one thousand and fifty one only) stands denied to the appellants along with confirmation of interest and imposition of penalty of identical amount on the ground that invoices received by them from the registered dealer M/s. Sidh Balak Enterprises, were not proper cenvatable invoices for the purpose of availment of the credit.
3. I find that the identical issue stands discussed by the Tribunal in the case of Shakti steel Rolling Mills Vs. CCE, Chandigarh, Vide Final Order No.A5023/2014-EX(SM), dated 24.01.2014, the denial of CENVAT credit on the basis of invoices issued by M/s. Sidh Balak Enterprises stands set aside.
4. By following the said decision, I set aside the impugned order and allow the appeal with consequential relief to the appellants.
(Dictated and pronounced in Open Court) (Archana Wadhwa) Member (Judicial) SSK -2-