Custom, Excise & Service Tax Tribunal
Bapl Industries Ltd vs Commissioner Of Central Excise, ... on 16 September, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.S/20/2008
[Arising out of Order-in-Appeal No.14/2007-ST dated 15.11.2007 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Coimbatore]
For approval and signature:
Honble Ms.JYOTI BALASUNDARAM, 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 should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Member wishes to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
BAPL Industries Ltd.
Appellants
Versus
Commissioner of Central Excise, Coimbatore
Respondent
Appearance:
Shri M.Karthikeyan, Consultant Shri T.H.Rao, SDR For the Appellants For the Respondent CORAM:
Honble Ms.Jyoti Balasundaram, Vice-President Date of hearing : 16.9.2009 Date of decision : 16.9.2009 Final Order No.____________ The issue for determination in this appeal is whether the assessees herein, who are manufacturers of excisable goods, are entitled to take CENVAT credit of service tax paid on GTA service received by them the contention of the Revenue as upheld by the authorities below is that GTA service received by them was not an output service and the assessees therefore could not utilize CENVAT credit for payment of the service tax.
2. On hearing both sides, I find that the issue stands settled in favour of the assessees by the decisions of the Tribunal in the cases of India Cements Ltd. Vs CCE Salem, [2007 (7) S.T.R. 569], R.R.D.Tex Pvt. Ltd. Vs CCE Salem, [2007 (8) STR 186] and Pallipalayam Spinners Pvt. Ltd. Vs CCE Salem [2008 (9) STR 544]. Following the ratio of the above decisions, I set aside the impugned order and allow the appeal.
(Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT gs 2