Custom, Excise & Service Tax Tribunal
Diamines And Chemicals Ltd vs Vadodara-I on 22 November, 2024
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
AHMEDABAD
REGIONAL BENCH, COURT NO. 1
EXCISE APPEAL NO. 11964 OF 2017
[Arising out of Order-in-Original/Appeal No VAD-EXCUS-001-APP-061-2017-18 dated
01.05.2017 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs
and Service Tax-VADODARA-I]
DIAMINES AND CHEMICALS LTD Appellant
Plot No.,13 P.c.c. Area, Po. Petrochemicals,
Vadodara, Gujarat
Vs.
C.C.E. & S.T.--VADODARA-I Respondent
1st Floor...Central Excise Building, Race Course Circle, Vadodara, Gujarat- 390007 Appearance:
Present for the Appellant : Shri Dhaval K Shah Advocate Present for the Respondent: Shri P. Ganesan, Superintendent (AR) CORAM: HON'BLE MR. C. L. MAHAR, MEMBER ( TECHNICAL ) FINAL ORDER NO._13227/2024 Date of Hearing : 22/11/2024 Date of Decision : 22/11/2024 C. L. MAHAR
1. The facts of the matter are that a show cause notice dated 04.02.2013 came to be issued against the appellant, demanding reversal of the CENVAT Credit amounting to Rs. 80,039/- for the period January, 2012 to December, 2012 stating that the CENVAT Credit taken by the appellant on Courier Agency Service, Clearing and Forwarding Agent Service or Custom House Agent Service is not available to them. The matter has reached up to the level of Commissioner (Appeal) and the learned Commissioner (Appeal) vide its impugned Order-In-Appeal dated 01.05.2017 has disallowed the CENVAT Credit of the Service Tax taken on 'Courier Service' against which the appellant are before me.
2. It has been the contention of the learned Advocate that the matter is no longer res integra as this Tribunal in case of the M/s. Matrix Comsee Private Limited vide Final Order No. A/10301/2022 dated 06.04.2022 has categorically held that CENVAT Credit paid on 'Courier Service' is admissible for the CENVAT Credit by the appellant.
3. I have also heard the Departmental Representative who has reiterated finding as given in the Order-In-Appeal.
4. Having heard both the sides I find that issue is no longer res integra as it has been already decided by this Tribunal in case of M/s. Matrix Comsee Private Limited V/s. CCE & ST - VADODARA-I vide its Final Order No. A/10301/2022 dated 06.04.2022 wherein it has been held that appellant is entitled for CENVAT Credit of Service Tax paid on 'Courier Services'. The relevant extract of the above order is reproduced here below :-
"8. I have considered the submissions made by both the sides and perused the records. I find that the limited issue to be decided that whether the Appellant is entitled for cenvat credit on Courier Service. I find that the Appellant claimed that the Courier Service was used for delivery of their export goods from their factory premises to the premises of customers abroad. The impugned service was used by the Appellant for export of goods. In these circumstances, I hold that the appellant is entitled to avail Cenvat credit on input service namely Courier Services which have been availed by the appellant in the course of their business to export of goods. further, I find that in number of cases Tribunal has consistently taken a view that Cenvat Credit in respect of Courier Service is admissible. Some of the Judgments are as below :
(i) Haldyn Glass Ltd. & Ors Vs. CCE 2017(8) TMI 1217- CESTAT AHMEDABAD
(ii) Raymond Uco Denim Pvt. Ltd. 2020(33)GSTL 207(Tri.- Mumbai)
(iii) Sew Eurodrive India Pvt. Ltd. 2021(10) TMI 89- CESTAT (Ahmd.)
(iv) Radical Instrument Vs CCE Delhi 2016(46)S.T.R. 631
(v) Amul Industries Pvt. Ltd. Vs. CCE and ST Rajkot 2018(2)TM1473-CESTAT AHEMDABD
(vi) Modern Petrofils Dty Div & Ors Vs. CCE 2017(9)TMI 206 CESTAT AHMEDABAD
9. As regard the judgement of Hon'ble Supreme Court in the case of M/s Ultra Tech Cement Ltd. (supra) relies upon by the Ld. Commissioner (Appeals), we find that The Ultra Tech Cement (Supra) decision is about admissibility of Cenvat Credit on GTA services, whereas in present matter dispute is related to admissibility of Cenvat Credit of Courier Service which were used for export of goods. Hence ratio of said judgment is not applicable in the present matter.
10. In view of above, we do not find merit in impugned order -in-appeal, consequently the same is set aside and the appeal is allowed with consequential relief, if any, as per law."
Following the above order I hold that there is no merit in the impugned Order
-In-Appeal and therefore, I set aside the same.
5. Accordingly, the appeal is allowed.
(Dictated and pronounced in the open court ) (C. L. MAHAR) MEMBER ( TECHNICAL ) Arpita