Custom, Excise & Service Tax Tribunal
M/S. Plastichemix Industries vs Commissioner Of Central Excise & S.T., ... on 30 November, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad Appeal No. : E/10256-10257/2013 (Arising out of OIA-PJ/390&391/VDR-I/2012 dated 31.12.2012, passed by Commissioner (Appeals) Central Excise & Service Tax, Vadodara) M/s. Plastichemix Industries : Appellant (s) Shri Mayur Seth VERSUS Commissioner of Central Excise & S.T., Vadodara : Respondent (s)
Represented by :
For Appellant (s) : Adjournment request For Respondent (s) : 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 : 30.11.2016 ORDER No. A/11655-11656/2016 Dated 30.11.2016 Per : Dr. D.M. Misra;
None present for the appellants. Heard the ld. AR for the Revenue.
2. This appeal is filed against OIA No. PJ/390&391/VDR-I/2012 dated 31.12.2012, passed by Commissioner (Appeals) Central Excise & Service Tax, Vadodara.
3. The short issue involved in the present appeal for decision is whether the appellant is eligible for the CENVAT credit on the invoices issued by Head Office which was not registered as Input Service Distributor. The issue is no more res-integra and covered by the decision of Division Bench of this Tribunal in the case of Dashion Limited vs. CCE, Ahmedabad 2013 (288) ELT 291 (Tri. Ahmd.) and affirmed by the Hon'ble Gujarat High Court reported as Commissioner of Central Excise vs. Dashion Limited 2016 (41) STR 884 (Guj).
4. In the result, the impugned order is set-aside and appeals are allowed with consequential relief, if any, as per law. (Dictated and pronounced in the open Court) (Dr. D.M. Misra) Member (Judicial) ..KL 2