Custom, Excise & Service Tax Tribunal
Cce & C, Jaipur vs M/S. Shree Rajasthan Texchem Ltd on 14 January, 2008
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO. 2, R.K. PURAM, NEW DELHI PRINCIPAL BENCH, NEW DELHI SERVICE TAX APPEAL Nos. 497, 531 & 56 OF 2007-SM [Arising out of Order-in-Appeal Nos. 381-382(HKS)ST/JPR-II/2007 dated 26.6.2007, 332(HKS)/ST/JPR-II/2007 dated 28.5.2007 & 343-344(HKS)ST/JPR-II/2007 dated 31.5.2007 all passed by the Commissioner (Appeals-II), Customs & Central Excise, Jaipur] For approval and signature: Honble Mr. S.S. Kang, Vice President 1. Whether Press Reporters may be allowed to see the order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it would 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 the order? 4. Whether order is to be circulated to the Departmental authorities? CCE & C, Jaipur Appellant Vs. M/s. Shree Rajasthan Texchem Ltd., M/s. Guljag Industries Ltd., M/s. Rajasthan Spg. & Wvg. Mills Ltd., Respondents
Appearance:
Ms. Archana Panday Mittal, Jt. CDR, for the appellant, Shri S. Vasudevan, & Shri Keshav Malloo, Advocates for the respondents, Coram:
Honble Mr. S.S. Kang, Vice President Date of Hearing: 14.1.2008 FINAL ORDER NO._________________ dated __________ Per S.S. Kang:
Heard both sides.
2. Since the common issue involved in all these appeals, they are being taken together for hearing.
3. Revenue has filed these appeals against the impugned orders whereby the Commissioner (Appeals) has allowed payment of service tax payable in respect of Goods Transport Agency. This issue is already settled by the Tribunal against Revenue vide its decisions in the case of CCE, Chandigarh vs. Nahar Industrial Enterprises Ltd., reported in 2007 (7) STR 26 (Tri.-Del) and in the case of India Cements Ltd. vs. CCE, Salem, reported in 2007 (7) STR 569 (Tri.-Chennai). Present appeals are filed mainly on the ground that the Revenue is contemplating appeals against the order passed by the Tribunal. Since the issue has already been settled by the Tribunal and the Revenue has failed to produce any stay order or order setting aside the decision passed by the Tribunal, therefore, I find no merit in the appeals and dismiss the appeals.
(Dictated & pronounced in the Open Court.) (S.S. KANG) VICE PRESIDENT Dated 15th January, 2008 RK