Custom, Excise & Service Tax Tribunal
M/S Bearing Manufacturing Co vs Commissioner (Appeals) Central Excise on 28 October, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad -ooOoo- Appeal No. : E/13965/2013 Arising out of OIA-VAD-EXCUS-002-APP-349-13-14 dt 3.9.2013 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) - VADODARA-II M/s Bearing Manufacturing Co - Appellant(s) Vs Commissioner (Appeals) Central Excise, Customs and Service Tax-Vadodara ii - Respondent(s)
Represented by For Assessee : Shri Dhaval Shah, Advocate For Revenue : Shri S N Gohil, Authorised Representative. For approval and signature :
Dr. D.M. Misra, Hon'ble Member (Judicial) 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? Yes 3 Whether their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes CORAM :
Dr. D.M. Misra, Hon'ble Member (Judicial) Date of Hearing / Decision : 28/10/2016 ORDER No. A/11508 / 2016 dt 28/10/2016 Per : Dr D.M. Misra, Heard both sides.
2. This appeal is filed against OIA-VAD-EXCUS-002-APP-349-13-14 dt 3.9.2013 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) - VADODARA-II.
3. The appellant is engaged in the manufacture of excisable goods falling under CH 84 of CETA, 1985 and the issue involved in the present case is admissibility of Cenvat Credit on CHA Service for the period of July 2007 Feb. 2012. The said issue is no more res integra as has been settled by the Honble Gujarat High Court in the case of Commissioner Vs. Dynamic Industries - 2014(35)STR.674(Guj.). In the result, the impugned order is set aside and the Appeal is allowed with consequently relief, if any, as per law.
(Dictated and pronounced in the Court) (D.M. Misra) Member (Judicial) Swami ??
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