Custom, Excise & Service Tax Tribunal
Arising Out Of I) ... vs Commissioner Of Central Excise, ... on 1 August, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench 2nd Floor, Bahumali Building, Nr Girdharnagar Bridge, Asarwa Ahmedabad 380 016 -ooOoo- Appeal No. : E/11767,12097,11768/2015 Arising out of i) OIA-VAD-EXCUS-001-APP-204-205-2015-16 dt 10/08/2015 and ii) OIA-VAD-EXCUS-001-APP-172-2015-16 dt 09/07/2015 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VADODARA-I M/s Panoli Intermediates India Pvt Ltd - Appellant(s) Vs Commissioner of Central Excise, Customs and Service Tax-VADODARA-I - Respondent(s)
Represented by For Applicant(s) : None For Respondent(s) : Shri J Nagori, authorised Representative CORAM :
Dr D.M. Misra, Hon'ble Member (Judicial) Date of Hearing / Decision : 01/08/2017 ORDER No. A/11751-11753/2017 Per : Dr D.M. Misra, None appeared on behalf of the appellant. Heard Ld AR for the revenue.
2. These appeals are filed against i) OIA-VAD-EXCUS-001-APP-204-205-2015-16 dt 10/08/2015 and ii) OIA-VAD-EXCUS-001-APP-172-2015-16 dt 09/07/2015 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VADODARA-I.
3. The short issue involved in the present case is whether CENVAT Credit is admissible on the Service Tax paid towards Outward Freight (GTA Services) for the period October 2013 to Sept. 2014. Following the judgement of this Tribunal in the case of M/s Unique Welding Products Pvt Ltd & others vs CCE, vide order No. A/10424-10473/2017 dt 27.2.2017, the appeals are remanded to the Adjudicating Authority to ascertain the facts of condition of sale in the light of the said judgment. Appeals are allowed by way of remand to the Adjudicating Authority.
(Dictated and pronounced in the open Court) (D.M. Misra) Member (Judicial) swami 2