Custom, Excise & Service Tax Tribunal
M/S Godrej Industries Ltd vs C.C.E. Bharuch on 22 November, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/10970-10972/2016-SM [Arising out of OIA No. CCESA-VAD-APP-II-PJ-75-77-2015-16 dated 03.02.2016 passed by the Commissioner (Appeals-II) Central Excise Customs & Service Tax, Vadodara] M/s Godrej Industries Ltd. Appellant Vs C.C.E. Bharuch Respondent
Represented by:
For Appellant: Shri R. Subramanya (Advocate) For Respondent: Shri J. Nagori (A.R.) CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/decision:22.11.2017 Final Order No.A/ 13633-13635/2017 Per: Dr. D.M. Misra Heard both the sides.
2. This is an appeal filed against order-in-appeal No. CCESA-VAD-APP-II-PJ-75-77-2015-16 passed by the Commissioner (Appeals) Central Excise Customs & Service Tax, Vadodara. The short issue involved in the present appeal for determination is whether the appellant are entitled to avail cenvat credit of service tax paid on Steamer Agent service utilized for export of their goods.
3. Ld. Advocate Sh. Subramanya for the appellant submits that the issue is covered by the judgment of the Honble Gujarat High Court in the case of Commissioner vs Dynamic Industries Ltd. 2014 (35) STR 674 (Guj.), where under their Lordships have held that place of removal incase of export is at the port, therefore, the credit is admissible to them.
4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals).
5. I find that the issue is covered by the judgment of the Honble Gujarat High Court in the case of Dynamic Industries case. In the result, the impugned orders are set aside and the appeals are allowed with consequential relief, if any, as per law. (Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Neha 2 | Page E/10970-10972/2016-SM