Custom, Excise & Service Tax Tribunal
Echjay Industries Pvt. Ltd vs Commissioner Of Central Excise, Raigad on 31 December, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No. APPLICATION No. E/S/92391/13-Mum APPEAL No. E/85245/13-Mum (Arising out of Order-in-Appeal No. BC/314/RGD/2012-13 dated 19.10.2012 passed by Commissioner of Central Excise (Appeals), Raigad) For approval and signature: Honble Mr. Ashok Jindal, 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?
====================================================== Echjay Industries Pvt. Ltd. Appellant Vs. Commissioner of Central Excise, Raigad Respondent Appearance:
Shri Ganesh Iyer, Advocate, for appellant Shri B.S. Meena, Additional Commissioner (AR), for respondent CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Date of Hearing: 31.12.2013 Date of Decision: 31.12.2013 ORDER NO The appellant is in appeal along with stay application. Heard both sides. The issue involved in the case is whether during the period 1.10.2009 to 31.12.2010, the appellant was entitled to avail input service credit on outward transportation service or not. It is the contention of the appellant that they have complied with the condition of Circular No. 97/8/2007-ST dated 23.8.2007, therefore they are entitled for input service credit.
2. Considering the submissions by the learned counsel, I find that for the earlier period in the appellants own case, vide order No. A/261/2012/SMB/C-II dated 12.9.2012, this Tribunal has remanded the matter back to ascertain the fact whether the appellant complied with the condition of Circular No. 97/8/2007-ST dated 23.8.2007 or not. Therefore, following the said decision in appellants own case, I set aside the impugned order and remand the matter back to the adjudicating authority to ascertain the fact whether the appellant has complied with the condition of Circular No. 97/8/2007-ST dated 23.8.2007 or not and thereafter to pass an appropriate order in accordance with law, after affording a reasonable opportunity to the appellant to present their case. The appeal as well as the stay application are disposed of in above terms.
(Dictated in Court) (Ashok Jindal) Member (Judicial) tvu 1 2