Custom, Excise & Service Tax Tribunal
M/S. National Engineering Industries ... vs Commissioner Of Central Excise, Jaipur on 14 March, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,SM Excise Stay Application No. E/S/1325/2011-SM in Excise Appeal No.E/1074/2011 [Arising out of Order-in-Appeal No.121-122/DEM/2010 dated 08.11.2010 passed by the Commissioner (Appeals), Jaipur]. M/s. National Engineering Industries Ltd. Appellant Vs. Commissioner of Central Excise, Jaipur Respondent
Present for the Appellant : Ms. Sukriti Das, Advocate Present for the Respondent:Mr. Sanjay Jain, DR Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:14.03.2012 ORDER NO. _______________ DATED:________ PER: D.N.PANDA Ld. Counsel appearing on behalf of appellant submits that earlier in respect of self same assessee while disposing the appeal No.1708/2011 along with stay application certain observations were made in para 4 of the order which governs this case also. She brings to notice para 3 of the show cause notice to point out that if the Mobile-phone was not installed in the registered premises, that became the reason for denial of cenvat credit. Therefore, she prays dispensing requirement of pre-deposit, appeal may be allowed.
2. Ld. Representative for the Revenue says that in para 19 of the Order-in-Original the authority brought out why denial of cenvat credit was made.
3. Heard both sides and perused record. Following consistency and also looking to para 3 of the show cause notice, it is inconceivable how an input service wherever exists shall be reason to grant cenvat credit. The requirement of law is that such service must be relevant to manufacture or providing out put service. That was not disputed in the show cause notice. Therefore, dispensing requirement of pre-deposit, appeal is also allowed. [Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita