Custom, Excise & Service Tax Tribunal
M/S Surya Global Steel Tubes Limited vs C.C.E.-Kutch (Gandhidham) on 10 January, 2018
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench 2nd Floor, Bahumali Building, Nr Girdharnagar Bridge, Asarwa Ahmedabad 380 004 Appeal No. : E/10970/2017 Arising out of OIA-KCH-EXCUS-000-APP-057-16-17 dt 13/01/2017 passed by the Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-RAJKOT. M/s Surya Global Steel Tubes Limited - Appellant(s) Vs C.C.E.-Kutch (Gandhidham) - Respondent(s)
Represented by For Applicant(s) : Shri R S Sharma, Advocate For Respondent(s) : Shri S Shukla, Authorised Representative CORAM :
Shri M V Ravindran, Hon'ble Member (Judicial) Date of Hearing / Decision : 10/01/2018 ORDER No. A/10188 / 2018 Per : Shri M V Ravindran, This appeal is directed against OIA-KCH-EXCUS-000-APP-057-16-17 dt 13/01/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-RAJKOT.
2. Heard both sides and perused the records.
3. On perusal of the records it transpires that the document on which cenvat credit has been availed does not indicate the Service Tax Registration Number of the service provider.
4. On perusal of the records, I find that the cenvat credit has been availed by the appellant on a letter written by Gujarat Energy Transmissions Corporation Ltd (GETCO Ltd) stating that they have discharged service tax liability of Rs 3,78,000/-. On a specific query from Bench, Ld Counsel submits that after the adjudication has taken place they had requested GETCO Ltd to give copies of the challans vide which they had discharged service tax liability and submits a copy of letter dt 9.1.2018 received from service provider, along with challans. Prima facie, I find that the letter received from GETCO Ltd dt 9.1.2008 alongwith Annexures of the challan indicate that service tax liability has been discharged. However, these documents needs to be considered by lower authorities to come to a conclusion. In view of this, I find that the issue needs reconsideration by the Adjudication Authority and accordingly, the impugned order is set aside and the matter is remanded back to the Adjudicating Authority to reconsider the issue afresh, after following the principles of natural justice. The appellant is at liberty to produce additional documents on which they wish to rely upon.
5. The appeal stands disposed of by way of remand to the Adjudicating Authority.
(Dictated and pronounced in the open Court) (M V Ravindran) Member (Judicial) swami