Custom, Excise & Service Tax Tribunal
Amul Industries Pvt. Ltd vs C.C.E. & S.T., Rajkot on 5 January, 2018
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, O-20, NMH Compound Ahmedabad Central Excise Appeal No.12053 of 2017-SM Arising out of the Order-in-Appeal No.RAJ-EXCUS-000-APP-056-2017-18 dated 15.9.2017 passed by the Commissioner, CGST & C.Ex., (Appeals), Rajkot. Amul Industries Pvt. Ltd .. Appellant Vs. C.C.E. & S.T., Rajkot .. Respondent
Appearance:
Present Shri P.V. Sheth, Advocate for the Appellant Present Shri A. Mishra, A.R. for the Respondent-Revenue Coram: Honble Mr. M.V. Ravindran, Member (Judicial) Date of hearing/decision5.1.2018 Final Order No.A/10035/2018 Per M.V. Ravindran:
This Appeal is directed against the Order-in-Appeal No. RAJ-EXCUS-000-APP-056-2017-18 dated 15.9.2017 passed by the Commissioner, CGST & C.Ex., (Appeals), Rajkot.
2. Heard both sides and perused the record.
3. On perusal of the record, I find that the issue is regarding eligibility to avail cenvat credit of service tax paid on the courier service which was received by the Appellant for export of the goods. I find that the issue is no more res integra and this Tribunal in the following cases has held that such cenvat credit is eligible to be availed :
a) Haldyn Glass Ltd. and others vs. C.C.E. & S.T., Vadodara 2017 (8) TMI 1217 CESTAT Hyderabad
b) Modern Petrofils Dty Div. vs. C.C.E. & S.T., Vadodara -2017 (8) TMI 206 CESTAT Hyderabad.
c) UCAL Fuel Systems Ltd. vs. C.C.E., Puducherry 2017 (48) STR167 (Tri-Chennai)
d). P.S. Auto Pvt. Ltd. vs. C.C.E., Mumbai III 2017 (49) STR 500 (Tri-Mumbai)
e) Kemwell Biopharma Pvt. Ltd. vs. C.C.E. & S.T., LTU Bangalore 2017 (47) STR 70 (Tri-Bangalore)
4. In view of the law as settled by the various decisions of this Tribunal, I hold that the impugned order is liable to be set aside and I do so. The impugned order is set aside and the Appeal is allowed.
(M.V.Ravindran) Member (Judicial) scd/ E/12053/2017-SM 1