Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, Nagpur vs Soni Polymers Pvt Ltd on 9 June, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. Appeal No. E/543/08 (Arising out of Order-in-Appeal No. AKD/35/NGP/2008 dated 11.3.2008 passed by Commissioner of Central Excise (Appeals), Nagpur.) For approval and signature: Honble Mr.P.G. Chacko Member (Judicial) ======================================================
1. Whether Press Reporters may be allowed to see : No 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 : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
====================================================== Commissioner of Central Excise, Nagpur Appellant Vs Soni Polymers Pvt Ltd Respondent Appearance:
Shri T. Tiju, J.D.R. for Appellant Shri G.L. Deshpande, Advocate, for Respondent CORAM:
Honble Mr.P.G. Chacko Member (Judicial) Date of Hearing: 09.06.2009 Date of Decision: 09.06.2009 O R D E R NO..
1. After examining the records and hearing both sides, I note that the short issue to be considered is whether, during the period from June 2005 to March 2007, the respondent was entitled to avail CENVAT Credit on outward transportation of goods from factory to buyers premises and utilize the same for payment of duty on such goods. This issue already stands settled in favour of the party by a judgment of the Honble High Court of Punjab & Haryana in the case of Ambuja Cements Ltd vs Union of India and others 2009-TIOL-110-HC-P&H-ST, as also by the Larger Benchs decision of this Tribunal in M/s ABB Ltd & others vs CCE & ST, Bangalore and others 2009-TIOL-830-CESTAT-BANG-LB. The Honble High Court, in approval of a circular issued by the Board, held that outward transportation of final product from factory to buyers premises fell within the definition of input services under Rule 2 (l) of the CENVAT Credit Rules, 2004. The High Courts ruling was followed by the Tribunal in the aforesaid case.
2. The order passed by the lower appellate authority is sustained in view of the case law noted above. In the result, the appeal gets dismissed.
(Dictated in Court.) (P.G. Chacko) Member (Judicial) rk 2