Custom, Excise & Service Tax Tribunal
Cce, Guntur vs M/S. Surya Colour Products Pvt. Ltd on 9 March, 2012
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench - SMB
Court I
Date of Hearing: 09/03/2012
Date of decision:09/03/2012
Appeal No.E/2029/2010
(Arising out of Order-in-Appeal No.33/2010(G)CE dt. 15/06/2010 passed by CCE&C(Appeals), Guntur)
For approval and signature:
Honble Mr. P.G. Chacko, Member(Judicial)
1.
Whether Press Reporters may be allowed to see 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 Lordship wish to see the fair copy of the Order?
4.
Whether Order is to be circulated to the Departmental authorities?
CCE, Guntur
..Appellant(s)
Vs.
M/s. Surya Colour Products Pvt. Ltd.
..Respondent(s)
Appearance Ms. Sabrina Cano, Superintendent for the Revenue.
None for the respondent.
Coram:
Honble Mr. P.G. Chacko, Member(Judicial) FINAL ORDER No._______________________ This is an appeal filed by the Department. There is no representation for the respondent who does not want to be heard and requests for a decision on merits.
2. On a perusal of the records and hearing the learned Superintendent(AR), I find that the issue involved in this case stands settled against the appellant inasmuch as, in the case of CCE&ST, LTU, Bangalore vs. ABB Ltd. [2011(23) STR 97 (Kar.)], the Honble High Court held that CENVAT credit was available to the manufacturer of excisable goods in respect of GTA service used for outward transportation of such goods from the factory to customers premises during the period prior to 01/04/2008. The period of dispute in the present case is from September, 2006 to March, 2008 and therefore this appeal of the Department is only liable to be dismissed. It is ordered accordingly. ( Pronounced and dictated in open court ) ( P.G. CHACKO ) MEMBER (JUDICIAL) Nr 2