Custom, Excise & Service Tax Tribunal
Gujarat State Fertilizers Chemicals ... vs Cce & St- Vadodara-I on 15 February, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : ST/10553,10555/2015 (Arising out of OIA-SUR-EXCUS-VDR-APP-26-2014-15 dated 30.01.2015 passed by Commissioner (Appeals) Central Excise, Service Tax & Customs, - Vadodara-I) Gujarat State Fertilizers Chemicals Ltd. : Appellant (s) Versus CCE & ST- Vadodara-I : Respondent (s)
Represented by:
For Appellant (s) : Shri W. Christian, Advocate For Respondent (s): Shri L. Patra, Authorised Representative CORAM:
Dr. D. M. Misra, Honble Member (Judicial) Mr. Raju, Honble Member (Technical) Date of Hearing/Decision : 15.02.2018 Order No. A/10495-10496/2018 Per: Dr. D. M. Misra Heard both sides.
2. These two appeals are filed against OIA-SUR-EXCUS-VDR-APP-26-2014-15 dated 30.01.2015 passed by Commissioner (Appeals) Central Excise, Service Tax & Customs, - Vadodara-I.
3. The short issue involved in the present appeals is: whether the service tax is required to be paid for transportation of effluent through pipeline or conduit to M/s Heavy Water Project, on the consideration received.
4. The Ld. Advocate for the appellants submits that the issue has been decided in their favour by the judgement of this Tribunal in their own case reported as Gujarat State Fertilizers & Chemicals Ltd. Vs. CCE Vadodara 2015 (37) STR 1076 (Tri Ahmd.) and also vide order No. A/11642/2014 dated 09.09.2014.
5. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals).
6. We find that the issue is covered by the above judgements of this Tribunal, whereunder it is held that for transportation of effluent through the pipeline or conduit to M/s Heavy Water Project is not liable to service tax. Following the said precedent, we set-aside the impugned order and allow the appeals filed by the appellants.
(Operative part of the order pronounced in the Court)
(Raju) (D. M. Misra)
Member (Technical) Member (Judicial)
G.Y.
2
Appeal No. ST/10553,10555/2015