Custom, Excise & Service Tax Tribunal
M/S.Vishal Pipes Ltd vs Commissioner, Central Excise, Noida on 22 March, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,SM Excise Stay Application No.E/S/2935/2011-SM in Excise Appeal No.E/2243/2011-SM [Arising out of Order-in-Appeal No.146/CE/APPL/NOIDA/2011 passed by the Commissioner (Appeals), Central Excise, NOIDA]. M/s.Vishal Pipes Ltd. Appellant Vs. Commissioner, Central Excise, NOIDA Respondent
Present for the Appellant : None Present for the Respondent:Shri.P.K. Sharma, DR Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:22.03.2012 ORDER NO. _______________ DATED:________ PER: D.N.PANDA None present for the appellant. Ld. DR is fair to state that in appeal No.2243 the only issue involved is commission paid to consignment agent suffering service tax shall whether enable the appellant to get cenvat credit of such tax paid. Reading para 4.1 and 2 of the appellate order he states the same.
2. Heard ld. DR.
3. There is no dispute about role of consignment agent attributing to the promotion of the sale. Once sale promotion falls within Rule 2 (l) of Cenvat Credit Rules 2004, admissibility of cenvat credit of the service tax paid in respect of such service availed is permissible.
4. Ld. DR at this stage points out that in the finding of ld. Commissioner (Appeals), it comes out that there was no evidence adduced in respect of claim. It may be stated that he has nowhere stated in the order as to whether the goods had gone from the consignor to consignee. So also he did not detach the consignment agent from the consignors relation. The finding on production of evidence although is of relevance, law also requires is that the service should be relevant and integrated. When the chain of distribution of goods is not disputed, impugned order does not get approval which is passed mechanically. In view of the above, pre-deposit is waived and appeal is allowed. [Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita