Custom, Excise & Service Tax Tribunal
M/S. Rohit Surfactants Pvt. Ltd vs Cc & Ce, Bhopal on 3 July, 2012
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM,
NEW DELHI-110066
COURT NO. II
Service Tax Appeal No. 722/2008
[Arising out of Order-in-Appeal No. 119/BPL/2008 dated 29th July, 2008 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal]
Date of Hearing/decision: 3rd July, 2012
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3
Whether Their Lordships wish to see the fair copy of the Order?
4
Whether Order is to be circulated to the Departmental authorities?
M/s. Rohit Surfactants Pvt. Ltd., Appellant
Vs.
CC & CE, Bhopal Respondent
Present for the Appellant : None Present for the Respondent : Shri S.R. Meena, D.R. Coram: Honble Shri D.N. Panda, Judicial Member;
Honble Shri Mathew John, Technical Member FINAL ORDER NO. ________________ Per D.N. Panda:
None present for the appellant. There is an application for adjournment of the matter. We do not find any merit in that said application to keep the matter pending which has resulted in service tax demand of Rs. 37,624/-. Therefore, we proceed to take up the appeal for hearing.
2. The impugned order shows that telephone & pager service, general insurance service, courier service and banking & other financial services were availed by the appellant. But neither in the show cause notice, nor in adjudication order as well as appellate order any attempt was made to indicate the reason why such services availed by appellantshall not be input service in the light of Rule 2(l) of Cenvat Credit Rules, 2004. A cryptic order was passed without any reason. Looking to the magnitude of demand, it is considered proper to dispose the appeal without any remand for re-examination. Appeal is thus allowed. (Dictated & pronounced in the Open Court.) (D.N. PANDA) JUDICIAL MEMBER (MATHEW JOHN) TECHNICAL MEMBER RK 2 ST/722/2008