Custom, Excise & Service Tax Tribunal
M/S. Jupiter Industries vs Cce, Jaipur Ii on 11 June, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI PRINCIPAL BENCH, COURT NO. III Excise Appeal No. 265 of 2011-SM(BR) [Arising out of Order-In-Appeal No 387(CB)CE/JPR-II/2010 dt. 28.10.2010 passed by Commissioner of Customs & Central Excise (Appeals II), Jaipur ] For approval and signature: Honble Ms. Archana Wadhwa, Member (Judicial) 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 Their Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? M/s. Jupiter Industries Appellants Vs. CCE, Jaipur II Respondent
Appearance:
Shri O.P. Agarwal, CA for the Appellant Mr. R.K. Verma, AR for the Respondents CORAM:
Hon'ble Ms. Archana Wadhwa, Member (Judicial) Date of Hearing : 11.06.2013 ORDER NO .FO/ 56590 /2013-SM(Br) Per Archana Wadhwa:
Commissioner (Appeals) vide its impugned order has held as under:
In view of the above, I hold that the Cenvat credit of service tax paid on transportation charges from factory to load port and agency charges is admissible under Cenvat Credit Rules, 2004, but since appellant did not submit the proper invoice in respect of transportation charges therefore credit of service tax paid on transportation charges is not admissible on this ground only.
2. As is seen from the above, the appellate authority has not disputed the availability of Cenvat credit of service tax paid on the transportation but has denied the same on the ground that proper invoices were not submitted. Learned advocate submits that they have all the evidence in their possession so as to prove that the service tax was paid on transportation undertaken by them from the factory to the load port.
3. In view of the above, I remand the matter to the original adjudicating authority for verification of the invoices and other documentary evidence which the assessee may produce before him.
4. The appeal is disposed of in the above manner.
(Pronounced in the open court )
( Archana Wadhwa ) Member(Judicial)
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