Custom, Excise & Service Tax Tribunal
M/S. Jayshree Chemicals Ltd vs Commissioner Of Central Excise, ... on 12 June, 2009
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EAST ZONAL BENCH:KOLKATA
STAY PETITION NO.249/09
AND
EXCISE APPEAL NO.197/09
[ARISING OUT OF ORDER-IN-APPEAL NO.02/CE/B-I/2009 DATED 14.01.2009 PASSED BY COMMISSIONER (APPEALS), CENTRAL, EXCISE & SERVICE TAX, BHUBANESWAR]
M/S. JAYSHREE CHEMICALS LTD.
APPLICANT(S)/APPELLANT(S)
VERSUS
COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, BHUBANESWAR-I
RESPONDENT(S)
APPEARANCE:
SHRI G.K.MUNDRA, CONSULTANT FOR THE APPLICANT(S)/APPELLANT(S) SHRI A.K.SHARMA, J.D.R. FOR THE RESPONDENT(S) CORAM:
SHRI S.S.KANG, HONBLE VICE PRESIDENT DATE OF HEARING/ DECISION: 12.06.09 ORDER NO. Per SHRI S.S.KANG Heard both sides.
2. The Applicants filed this Application for waiver of predeposit of the duty and penalty. The demand of Rs.2,32,811.00 was confirmed after denying the credit in respect of Service Tax paid on Goods Transport Agency for outward transportation of the manufactured goods.
3. I find that the issue involved in this Appeal is already settled by the Larger Bench of the Tribunal in the case of ABB Ltd. & Others vs. CCE, 2009(TIOL)-830-CESTAT-BANG-LB. Therefore, after waiving predeposit of the duty and penalty, the appeal itself is being taken up for hearing.
4. The Adjudicating Authority disallowed the Input Service Credit of the amount in question. The Appellants availed the credit in respect of the Service Tax paid on goods transport agency for outward transportation of the finished goods. This issue is now settled by the decision of the Honble Punjab & Haryana High Court in the case of Ambuja Cements Ltd. vs. Union of India and Others 2009-TIOL-110-HC-P&H-ST and by the Larger Bench of the Tribunal in the case of M/s. ABB Ltd.(supra). In the above-mentioned decision, the credit in respect of Service Tax paid towards the outward transport of finished goods was allowed as input credit. In view of the above decision, the impugned Order is set aside and the Appeal is allowed.
Pronounced and dictated in the open court.
Sd/-
(S.S.KANG) VICE PRESIDENT DUTTA/ 2 EXCISE APPEAL NO.197/09