Custom, Excise & Service Tax Tribunal
M/S Shreno Limited vs Cce & St Vadodara-I on 5 September, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : E/11233/2015 (Arising out of OIA No. VAD-EXCUS-001-APP-29/2015-16 dated 15.04.2015 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Vadodara) M/s Shreno Limited : Appellant (s) Vs CCE & ST Vadodara-I : Respondent (s)
Represented by:
For Appellant (s) : Shri S. Vyas, Advocate For Respondent (s): Shri G. Jha, Authorised Representative CORAM :
Dr. D. M. Misra, Hon'ble Member (Judicial) Date of Hearing/Decision: 05.09.2017 ORDER No. A/12291 / 2017 Per : Dr. D. M. Misra Heard both sides.
2. The short issue involved in the present case is: whether the appellant are entitled to Cenvat credit of Rs.2,39,507/- availed on the input invoices issued by the service provider M/s Global Cops Total Security Solution (in short M/s Global), where the registration number was not Pan based.
3. The Ld. Advocate for the appellant submits that copy of the PAN based registration of the said service provider M/s Global retrieved from the NSDL Site and submitted to the department. It is his grievance that even though it is produced before the Ld. Commissioner (Appeals), however, the same was not taken into consideration.
4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals).
5. I find that the only ground under which credit was denied to the Appellant is that the input invoices of the service provider are not PAN based. However, from the record that I find that later the appellant produced the PAN based registration of the service provider from NSDL site and placed before the Ld. Commissioner (Appeals). The Ld. Commissioner (Appeals) without taking cognizance of the said fact upheld the adjudication order. I do not find merit in the impugned order, accordingly, the impugned order is set-aside and the appeal is allowed with consequential relief, if any, as per law.
(Dictated and pronounced in the Court) (D. M. Misra) Member (Judicial) G.Y. 2 Appeal No. E/11233/2015