Custom, Excise & Service Tax Tribunal
Cce Hyderabad - Iv vs M/S. Hbl Power Systems Ltd on 30 September, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: E/Stay/1424/2011 in E/2345/2011-SM Appeal(s) Involved: E/2345/2011-SM [Arising out of Order-in-Appeal No.10/2010 (H-IV) (D) CE dated 30/03/2009 passed by the Commissioner of Customs, Central Excise & Service (Appeals), Hyderabad.] CCE HYDERABAD - IV Appellant Versus M/s. HBL POWER SYSTEMS LTD. Respondent
Appearance:
Mr. N. Jagdish, Superintendent (AR) For the Appellant Mr. B. Venugopal, Advocate For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY , TECHNICAL MEMBER Date of Hearing: 30/09/2013 Date of Decision: 30/09/2013 Final Order No 26634 / 2013 Order Per : B.S.V.MURTHY The issue involved in the stay application is whether Commissioner (A) was correct in allowing the benefit of CENVAT credit in respect of GTA service utilized for outward transportation. Both sides agree that the issue is covered by the decision of the Honble High Court of Karnataka in the case of M/s. ABB Ltd. vs. CCE, Bangalore: 2011 (23) S.T.R. 97 (Kar.) wherein it has been held that prior to 1.4.2008, credit would be admissible in respect of service tax paid on GTA service for outward transportation also. Since the issue is no longer res integra and covered by the decision of the Honble High Court, there is no point in deciding the stay petition and to take up the appeal later.
2. In view of the above observations, the stay application as well as the appeal is rejected. (Order dictated and pronounced in open court) B.S.V.MURTHY TECHNICAL MEMBER rv