Custom, Excise & Service Tax Tribunal
Mrf Ltd vs The Commissioner Of Central Excise on 28 February, 2008
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No.II APPEAL No.E/1122 & 1311/07 (Arising out of Order-in-Appeal No.GOA/CEX/SB/44 & 45/2007 dated 20/04/2007 passed by Commissioner of Central Excise & Customs (Appeals), Goa) For approval and signature: Honble Mr. M.V. Ravindran, Member (Judicial) ====================================================
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? ==================================================== MRF Ltd., Appellants Vs. The Commissioner of Central Excise, Goa Respondents Appearance:
Shri.V.Deivasigamani, Manager Indirect Taxes for Appellants Shri.D.P.Mukhopadhya, SDR for Respondents CORAM:
Mr. M.V. Ravindran, Member (Judicial) Date of Hearing : 28/02/2008 Date of decision : 28/02/2008 O R D E R No:..
Per: Shri M.V.Ravindran, Member (Judicial)
1. These two appeals are directed against the order-in-appeal No. GOA/CEX/SB/44 & 45/2007 dated 20/04/2007.
2. Heard both sides and perused the records.
3. The issue involved in this case is regarding the denial of Cenvat credit to the appellants for the period 01/01/2005 to 15/06/2005 on the service tax paid on goods transports agencies. By a retrospective amendment, for the services rendered by the goods transport agencies, the recipient of the services was made liable to pay the Service Tax. The appellant in this case discharged the service tax liability through TR-6 challans. It is the contention of the revenue that prior to 16/06/2005, credit could not have been allowed on TR-6 challans to the appellants. I find that the Tribunal in series of judgement has upheld the eligibility of credit on such TR-6 challan. The Tribunal in the case of CCE Goa Vs. Essel Pro-Pack Ltd., as reported at 2007-TOIL-1643-CESTAT-MUM and in the case of Puja Ferro Alloys Ltd., Vs. CCE, Goa, as reported at 2008-TIOL-220-CESTAT-MUM, has allowed the appeal and settled the issue in favour of the assessee. As such, respectfully following the judgements, the impugned order denying the credit to the appellant is not sustainable and, hence, is set aside. Appeal allowed.
(Dictated in Court) (M. V. Ravindran) Member (Judicial) pj 1 3 2