Custom, Excise & Service Tax Tribunal
M/S Rajhans Metals Pvt Ltd vs C.C.E. & S.T.-Rajkot on 10 January, 2018
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench 2nd Floor, Bahumali Building, Nr Girdharnagar Bridge, Asarwa Ahmedabad 380 004 Appeal No. : E/11885/2017 Arising out OIA-RAJ-EXCUS-000-APP-042-2017-18 dt 11/09/2017 passed by the Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-RAJKOT. M/s Rajhans Metals Pvt Ltd - Appellant(s) Vs C.C.E. & S.T.-Rajkot - Respondent(s)
Represented by For Applicant(s) : Shri Jigar Shah, Advocate For Respondent(s) : Shri S Chitkara, Authorised Representative CORAM :
Shri M V Ravindran, Hon'ble Member (Judicial) Date of Hearing / Decision : 10/01/2018 ORDER No. A/10180 / 2018 Per : Shri M V Ravindran, This appeal is directed against OIA-RAJ-EXCUS-000-APP-042-2017-18 dt 11/09/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-RAJKOT.
2. Heard both sides and perused the records.
3. On perusal of records, it transpires that the issue is regarding eligibility to avail Cenvat Credit of Service tax paid on premiums for Marine Insurance taken by the appellants in respect of the finished goods cleared for export. I find that the issue is no more res-Integra as the eligibility of Cenvat Credit of service tax paid on the Marine Insurance is already settled by the Tribunal in the case of M/s Wheels India Ltd vs CCE - 2015.TIOL.157.Cestat.Mad., UG Sugar & Industries Ltd vs CCE- 2013(287)ELT.355 and Gujarat Polybutenes Pvt Ltd vs CCE - 2017.TIOL.855.
4. As there is no dispute that Marine Insurance has been taken by this appellant for the purpose of goods for export, following the ratio laid down by the Tribunal in the above cited case laws, I hold the impugned order is unsustainable and liable to be set aside.
5. The impugned order is set aside and the appeals are allowed.
(Dictated and pronounced in the open Court) (M V Ravindran) Member (Judicial) swami