Custom, Excise & Service Tax Tribunal
M/S. Mauria Udyog Ltd vs Cce, Delhi Iv on 5 November, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
COURT NO. III
Excise Appeal No. 3020/2010-EX[SM]
[Arising out of Order-In-Appeal No. 88/CE/APPL/DLH-IV/2010, dated 21.06.2010 passed by CCE, Delhi-IV]
For approval and signature:
Honble Ms. Archana Wadhwa, Judicial Member
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. Mauria Udyog Ltd. Appellant
Vs.
CCE, Delhi IV Respondent
Appearance:
Shri Yuvraj Shekher Kumar, Advocate for the Appellant Shri M.S. Negi. DR for the Respondent Coram: Honble Ms. Archana Wadhwa, Judicial Member Date of Hearing: 05.11.2013 FO ORDER NO. 58199/2013_ Per Ms. Archana Wadhwa:
The short issue involved in the present appeal is as to whether the appellant is entitled to use the Cenvat credit availed in respect of various inputs and input services for payment of GTA services received by him.
2. I find that the law is no more res-integra and stand settled by various decisions of the Tribunal as also of Hon'ble High Court. However instead of referring to all of them, I take note of recent decision of Hon'ble Delhi High Court in the case of Commissioner of Service Tax V/s. Hero Honda Motors Ltd.2013 (29) S.T.R.358 (Del.) laying down that such utilization is in accordance with the Cenvat credit Rules.
3. Accordingly, I set aside the impugned order of the lower authorities and allow the appeal on merits, without going into aspect of limitation.
(Pronounce in the open Court) (Archana Wadhwa) Member (Judicial) Jyoti* ??
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