Custom, Excise & Service Tax Tribunal
M/S. Greaves Cotton Limited vs Cce, Chennai Iii on 16 December, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/40669/2014
(Arising out of Order-in-Appeal No.5/2014 (M-III) dated 2.1.2014 passed by the Commissioner of Central Excise (Appeals), Chennai)
M/s. Greaves Cotton Limited Appellant
Vs.
CCE, Chennai III Respondent
Appearance Ms. K. Ramya, Advocate for the Appellant Shri R. Subramaniam, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 16.12.2015 Final Order No. 41696 / 2015 The appellant says that it has worked out appropriate relief admissible to it towards CENVAT credit in respect of the service tax paid for the transportation service availed to transport its factory workers. Balance credit taken has been reversed.
2. In view of above submission, the matter is remanded to the adjudicating authority to examine whether the extent of reversal made by the appellant is correct and rest of the part of the claim is admissible since that is pertaining to the factory workers. Appropriate course of law shall apply in the process of examination as suggested above. If interest is paid to that extent the appellant shall get credit.
3. In view of the confusion in provision of law, there shall be no penalty.
4. In the result, appeal is remanded to the adjudicating authority for the reasons stated above. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2