Custom, Excise & Service Tax Tribunal
C.C.E. & S.T. Bangalore-Ltu vs M/S. Asea Brown Boveri Ltd on 18 October, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: ST/364/2007-SM [Arising out of Order in Appeal No.14/2007 dt 23/07/2007 passed by the Commissioner of Central Excise & Service Tax (Appeals), Bangalore.] C.C.E. & S.T. BANGALORE-LTU Appellant Versus M/s. ASEA BROWN BOVERI LTD. Respondent
Appearance:
Mr. R. Gurunathan, Addl. Commissioner (AR) For the Appellant Ms. Sandhya, Advocate For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY , TECHNICAL MEMBER Date of Hearing: 18/10/2013 Date of Decision: 18/10/2013 Final Order No 26793 / 2013 Order Per : B.S.V.MURTHY Revenue is challenging the impugned order wherein the Commissioner (A) has set aside the penalty imposed on the appellant. The learned counsel submits that issue involved is whether the appellant is eligible for CENVAT credit of service tax paid on GTA service received by them and this issue in very same case as regards the admissibility of CENVAT credit had travelled up to the Honble High Court of Karnataka. The Honble High Court in its decision reported in 2011 (23) S.T.R. 97 (Kar.) held in favour of the assessee. As a result, the impugned order confirming the demand for CENVAT credit availed by them in respect of GTA service has been set aside, consequently there is no demand. When there is no demand for CENVAT credit, the question of imposition of penalty under Rule 15 read with Section 11AC does not arise. In the result, appeal filed by the Revenue has no merit and is rejected. (Order dictated and pronounced in open court) B.S.V.MURTHY TECHNICAL MEMBER rv