Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Sitaram Sales And Services on 21 January, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: ST/MISC/672/2012 in ST/318/2008-DB, ST/319/2008-DB, ST/320/2008-DB, ST/321/2008-DB, ST/322/2008-DB, ST/323/2008-DB, ST/324/2008-DB, ST/325/2008-DB, ST/326/2008-DB, ST/516/2008-DB, ST/578/2008-DB, ST/608/2008-DB, ST/609/2008-DB, ST/610/2008-DB, ST/626/2008-DB, ST/675/2008-DB, ST/104/2009-DB, ST/477/2009-DB, ST/20042/2015-DB, ST/20236/2015-DB, ST/20625/2015-DB, ST/617/2009-DB, ST/20765/2015-DB, ST/21013/2014-DB, ST/21094/2014-DB, ST/21295/2014-DB, ST/21296/2014-DB, ST/21501/2015-DB, ST/21767/2015-DB, ST/21843/2014-DB, ST/21844/2014-DB, ST/21838/2015-DB, ST/22147/2014-DB, ST/22220/2015-DB, ST/22299/2014-DB, ST/22331/2014-DB, ST/22405/2014-DB, ST/22407/2014-DB, ST/22408/2014-DB, ST/22413/2014-DB, ST/22415/2014-DB, ST/23085/2014-DB, ST/23086/2014-DB, ST/23088/2014-DB, ST/23091/2014-DB, ST/23093/2014-DB, ST/23462/2014-DB, ST/23726/2014-DB, ST/332/2011-DB, ST/995/2011-DB, ST/28190/2013-DB, ST/227/2007-DB, ST/35/2007-DB ST/CROSS/20596/2015 in ST/318/2008-DB, ST/319/2008-DB, ST/320/2008-DB, ST/321/2008-DB, ST/322/2008-DB, ST/323/2008-DB, ST/324/2008-DB, ST/325/2008-DB, ST/326/2008-DB, ST/516/2008-DB, ST/578/2008-DB, ST/608/2008-DB, ST/609/2008-DB, ST/610/2008-DB, ST/626/2008-DB, ST/675/2008-DB, ST/104/2009-DB, ST/477/2009-DB, ST/20042/2015-DB, ST/20236/2015-DB, ST/20625/2015-DB, ST/617/2009-DB, ST/20765/2015-DB, ST/21013/2014-DB, ST/21094/2014-DB, ST/21295/2014-DB, ST/21296/2014-DB, ST/21501/2015-DB, ST/21767/2015-DB, ST/21843/2014-DB, ST/21844/2014-DB, ST/21838/2015-DB, ST/22147/2014-DB, ST/22220/2015-DB, ST/22299/2014-DB, ST/22331/2014-DB, ST/22405/2014-DB, ST/22407/2014-DB, ST/22408/2014-DB, ST/22413/2014-DB, ST/22415/2014-DB, ST/23085/2014-DB, ST/23086/2014-DB, ST/23088/2014-DB, ST/23091/2014-DB, ST/23093/2014-DB, ST/23462/2014-DB, ST/23726/2014-DB, ST/332/2011-DB, ST/995/2011-DB, ST/28190/2013-DB, ST/227/2007-DB, ST/35/2007-DB Appeal(s) Involved: ST/318/2008-DB, ST/319/2008-DB, ST/320/2008-DB, ST/321/2008-DB, ST/322/2008-DB, ST/323/2008-DB, ST/324/2008-DB, ST/325/2008-DB, ST/326/2008-DB, ST/516/2008-DB, ST/578/2008-DB, ST/608/2008-DB, ST/609/2008-DB, ST/610/2008-DB, ST/626/2008-DB, ST/675/2008-DB, ST/104/2009-DB, ST/477/2009-DB, ST/20042/2015-DB, ST/20236/2015-DB, ST/20625/2015-DB, ST/617/2009-DB, ST/20765/2015-DB, ST/21013/2014-DB, ST/21094/2014-DB, ST/21295/2014-DB, ST/21296/2014-DB, ST/21501/2015-DB, ST/21767/2015-DB, ST/21843/2014-DB, ST/21844/2014-DB, ST/21838/2015-DB, ST/22147/2014-DB, ST/22220/2015-DB, ST/22299/2014-DB, ST/22331/2014-DB, ST/22405/2014-DB, ST/22407/2014-DB, ST/22408/2014-DB, ST/22413/2014-DB, ST/22415/2014-DB, ST/23085/2014-DB, ST/23086/2014-DB, ST/23088/2014-DB, ST/23091/2014-DB, ST/23093/2014-DB, ST/23462/2014-DB, ST/23726/2014-DB, ST/332/2011-DB, ST/995/2011-DB, ST/28190/2013-DB, ST/227/2007-DB, ST/35/2007-DB [Arising out of Order-in-Review No. 8/2008 ST dated 16/06/2008 passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut] [Arising out of Order-in-Review No. 8/2008 ST dated 16/06/2008 passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut] [Arising out of Order-in-Review No. 7/2008 ST dated 16/06/2008 passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut] [Arising out of Order-in-Review No. 7/2008 ST dated 16/06/2008 passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut] [Arising out of Order-in-Review No. 7/2008 ST dated 16/06/2008 passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut] [Arising out of Order-in-Appeal No. 6/2008 ST dated 16/06/2008 passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut] [Arising out of Order-in-Appeal No. 6/2008 ST dated 16/06/2008 passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut , ] [Arising out of Order-in-Appeal No. 8/2008 ST dated 16/06/2008 passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut] [Arising out of Order-in-Appeal No. 141/2008 ST dated 31/07/2008 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin] [Arising out of Order-in-Appeal No. 128/2008 dated 28/08/2008 passed by the Commissioner of Central Excise, Mangalore] [Arising out of Order-in-Appeal No. 144/2008 dated 19/08/2008 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin] [Arising out of Order-in-Review No. 13/2008 dated 23/09/2008 passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut ] [Arising out of Order-in-Review No. 14/2008 dated 23/09/2008 passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut] [Arising out of Order-in-Appeal No. 150/2008 dated 19/08/2008 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin] [Arising out of Order-in-Appeal No. 153/2008 dated 21/08/2008 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin] [Arising out of Order-in-Appeal No. 184/2008 dated 17/11/2008 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin] [Arising out of Order-in-Appeal No. 36/2009 dated 20/02/2009 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin] [Arising out of Order-in-Appeal No. 678/2014 dated 07/10/2014 passed by the Commissioner of Central Excise, Bangalore (Appeals-II)] [Arising out of Order-in-Appeal No. MLR-EXCUS-000-DIVV-JC-APP-HAB-112-2014 dated 28/10/2014 passed by the Commissioner of Central Excise, Mysore] [Arising out of Order-in-Appeal No. 790/2014 dated 21/11/2014 passed by the Commissioner of Service Tax, Bangalore-I ( Appeals)] [Arising out of Order-in-Appeal No. 47/2009 dated 23/03/2009 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin] [Arising out of Order-in-Appeal No. BGM-EXCUS-000-DWD-ADC-APP-HAB-099-2014 dated 30/12/2014 passed by the Commissioner of Central Excise, Mysore (Appeals)] [Arising out of Orders-in-Appeal No. 285 & 286/2013 dated 18/11/2013 passed by the Commissioner of Central Excise, Customs and Service Tax, Cochin)] [Arising out of Order-in-Appeal No. MYS-EXCUS-000-DIVV-APP-HAB-063-13-14 dated 31/12/2013 passed by the Commissioner of Central Excise, Mysore] [Arising out of Order-in-Appeal Nos. 380 to 382/2013 dated 19/12/2013 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin ( Appeals)] [Arising out of Order-in-Appeal Nos. 380 to 382/2013 dated 19/12/2013 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin, (Appeals)] [Arising out of Order-in-Appeal No. BGM-EXCUS-000-BEL-ADC-APP-HAB-052-15 dated 31/03/2015 passed by the Commissioner of Central Excise, Mysore (Appeals)] [Arising out of Order-in-Appeal No. MLR-EXCUS-000-STDN-JC-APP-HAB-031-2015 dated 22/04/2015 passed by Commissioner of Central Excise, Mysore (Appeals)] [Arising out of Order-in-Appeal No. 148/2014 dated 17/02/2014 passed by the Commissioner of Central Excise, Bangalore-II (Appeals)] [Arising out of Order-in-Appeal No. 169/2014 dated 20/02/2014 passed by the Commissioner of Central Excise, Bangalore-II ( Appeals)] [Arising out of Order-in-Appeal No. BGM-EXCUS-000-DIVG-JC-APP-HAB-057-2015 dated 01/04/2015 passed by the Commissioner of Central Excise, Mysore (Appeals)] [Arising out of Order-in-Appeal No. MYS-EXCUS-000-AC DIVIII-APP-HAB-031-2014 dated 26.03.2014 passed by the Commissioner of Central Excise, Mysore] [Arising out of Order-in-Appeal Nos. 45 & 46/2015 dated 17/06/2015 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin] [Arising out of Order-in-Appeal No. 44/2014 dated 22/04/2014 passed by the Commissioner of Central Excise, Customs and Service Tax, Bangalore, LTU] [Arising out of Order-in-Appeal No. 287 to 289/2014 dated 04/04/2014 passed by the Commissioner of Central Excise, Cochin (Appeals)] [Arising out of Order-in-Appeal No. COC-EXCUS-000-APP-250-256-13-14 dated 17/03/2014 passed by the Commissioner of Central Excise, Cochin (Appeals)] [Arising out of Order-in-Appeal No. 328 to 332/2014 dated 16/04/2014 passed by the Commissioner of Central Excise, Cochin (Appeals)] [Arising out of Order-in-Appeal No. MYS-EXCUS-000-ADC-APP-HAB-073-14 dated 20/08/2014 passed by the Commissioner of Central Excise, Mysore] [Arising out of Order-in-Appeal No. MLR-EXCUS-000-DIVV-ADC-APP-HAB-93-2014 dated 03/09/2014 passed by the Commissioner of Central Excise, Mysore] [Arising out of Order-in-Appeal No. 237/2010 dated 18/11/2010 passed by the Commissioner of Central Excise, Mangalore] [Arising out of Order-in-Appeal No. 35/2011 dated 06/01/2011 passed by the Commissioner of Central Excise and Service Tax, Bangalore] [Arising out of Order-in-Appeal No. 18/2013 dated 27/08/2013 passed by the Commissioner of Central Excise and Service Tax, Mysore] [Arising out of Order-in-Appeal No. 114/07 dated 13/03/2007 passed by the Commissioner of Central Excise and Service Tax, Mangalore] [Arising out of Order-in-Appeal No. 308/2006 dated 26/10/2006 passed by the Commissioner of Central Excise and Service Tax, Mangalore] For approval and signature: HON'BLE SHRI M.V. RAVINDRAN, JUDICIAL MEMBER HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Commissioner of Central Excise, Customs and Service Tax, Calicut Central Revenue Building, Mananchira, Calicut, Kozhikode, - 673 001 Kerala Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Belgaum No. 71, Club Road, Central Excise Building, Belgaum - 590 001 Karnataka Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Calicut Central Revenue Building, Mananchira, Calicut, Kozhikode - 673 001 Kerala Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Cochin C R Building, I S Press Road, Ernakulam, Cochin - 682 018 Kerala Appellant(s) Commissioner of Central Excise, Customs and Service Tax Trivandrum T.C. No. 26/334 (1&2), I.C.E Bhavan, Press Club Road, Trivandrum 695 001 Kerala Appellant(s) Commissioner of Service Tax Bangalore 1st To 5th Floor, TTMC Building, Above BMTC Bus Stand, Domlur Bangalore 560 071 Karnataka Appellant(s) Commissioner of Central Excise and Service Tax, Mangalore 7th Floor, Trade Centre, Bunts Hostel Road, Mangalore - 575 003 Karnataka Appellant(s) Commissioner of Service Tax Bangalore 1st To 5th Floor, TTMC Building, Above BMTC Bus Stand, Domlur Bangalore 560 071 Karnataka Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Cochin CR Building, IS Press Road, Ernakulam, Cochin 682 018 Kerala Appellant(s) Commissioner of Central Excise, Customs and Service Tax Belgaum No. 71, Club Road, Central Excise Building, Belgaum - 590 001 Karnataka Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Cochin C R Building, I S Press Road, Ernakulam, Cochin 682 018 Kerala Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Mysore S1-S2, Vinaya Marga, Siddhartha Nagar, Mysore 570 011 Karnataka Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Cochin C R Building, I S Press Road, Ernakulam, Cochin 682 018 Kerala Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Belgaum No. 71, Club Road, Central Excise Building, Belgaum 590 001 Karnataka Appellant(s) Commissioner of Central Excise and Service Tax, Mangalore 7th Floor, Trade Centre, Bunts Hostel Road, Mangalore 575 003 Karnataka Appellant(s) Commissioner of Service Tax Bangalore 1st To 5th Floor, TTMC Building, Above BMTC Bus Stand, Domlur Bangalore 560 071 Karnataka Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Belgaum No. 71, Club Road, Central Excise Building, Belgaum 590 001 Karnataka Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Mysore S1-S2, Vinaya Marga, Siddhartha Nagar, Mysore 570 011 Karnataka Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Calicut Central Revenue Building, Mananchira, Calicut, Kozhikode 673 001 Kerala Appellant(s) Commissioner of Service Tax Bangalore 1st To 5th Floor, TTMC Building, Above BMTC Bus Stand, Domlur Bangalore 560 071 Karnataka Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Trivandrum T.C. No.26/334 (1&2), I.C.E Bhavan, Press Club Road, Trivandrum 695 001 Kerala Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Cochin CR Building, IS Press Road, Ernakulam, Cochin - 682 018 Kerala Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Mysore S1-S2, Vinaya Marga, Siddhartha Nagar, Mysore 570 011 Karnataka Appellant(s) Commissioner of Central Excise and Service Tax, Mangalore 7th Floor, Trade Centre, Bunts Hostel Road, Mangalore - 575 003 Karnataka Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Mysore S1-S2, Vinaya Marga, Siddhartha Nagar, Mysore 570 011 Karnataka Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Bangalore No. 16/1, S.P. Complex, Lalbagh Road, Bangalore Appellant(s) Commissioner of Central Excise, Customs and Service Tax, Mysore S1-S2, Vinaya Marga, Siddhartha Nagar, Mysore 570 011 Karnataka Appellant(s) Commissioner of Central Excise, Customs and Service Tax Belgaum No. 71, Club Road, Central Excise Building, Belgaum 590 001 Karnataka Appellant(s) Commissioner of Central Excise and Service Tax, Mangalore 7th Floor, Trade centre, Bunts Hostel Road, Mangalore - 575 003 karnataka Appellant(s) Versus Sitaram Sales And Services Parvathi Mandir, P & T Qtrs Road Poothole, Trichur Respondent(s)
K. Sitaraman & Sons Parvathi Mandir, P & T Qtrs Road, Poothole, Trichur Respondent(s) Sree Sitaram Enterprises Parvathi Mandir, P & T Qtrs Road, Poothole, Trichur Respondent(s) Sree Sitaram Enterprises, Parvathi Mandir, P & T Qtrs Road, Poothole, Trichur Respondent(s) Sree Sitaram Enterprises Parvathi Mandir, P&T, Qtrs Road, Poothole, Trichur, Kerala Respondent(s) Sitaram Sales And Services Parvathi Mandir P& T Qtrs Road, Poothole, Trichur Respondent(s) Yogi Enterprises, 4/1427, Customs Road, Calicut Respondent(s) Nugget Tyres Hospet Road, Alipura, Bellary Respondent(s) Sitaram Trading Co.
Punkunnam, Trichur Respondent(s) Sitaram Enterprises Punkunnam, Trichur Respondent(s) Sitaram Traders Lakshmi Nivas, Punkunnam, Trichur Respondent(s) Kavalakkat Trading Co.
N.H.Road, Manpullikavu, Palakkad Respondent(s) Abraham & Jose, Chartered Accountants, Rice Bazar, Thrissur, Kerala Respondent(s) Casino Hotel, Unit Of Hotel & Allied Trades Pvt. Ltd. Willingdon Iland,Cochin Respondent(s) B.T Enterprises Kareelakulangara, Kayamkulam, Alleppey District Respondent(s) AXA Technologies Shared Services Pvt. Ltd. RMZ Infinity, Tower-B, 2nd & 4th Floor, No.3, Old Madras Road Bangalore 560 016 Karnataka Respondent(s) Vathika International Travels (Propreitrix Ms. Vathika Kamath) B-3, City Plaza, Kudmal Ranga Rao Road, Mangalore 575 003 Respondent(s) Yunus Zia Diamound Dist, Tower B Pent House, 150, Airport Road Bangalore 560 008 Karnataka Respondent(s) Hercules Automobiles International (P) Ltd., CCSB Road, Chungom, Alleppey Respondent(s) Somalinga Laxman Pujari No. 454-3, Chandakavate Bijapur 586 101 KarnatakA Respondent(s) R J Constructions 31/1951, C-5, 1st Floor, Kaloor Towers, Cochin - 17 Kerala Respondent(s) M D Associates No. 316, D Subbaiah Road, Chamaraja Mohalla Mysore 570 024 Karnataka Respondent(s) Sri Kurian C Issac XI/131, GH, Padamugal, Kakkanad Cochin 682 030 Kerala Respondent(s) Dhanam Finanacial Services XXXII/477 D, Sruthi Tower, Above hdfc Bank, South Kalamassery, N.H 47 Road Cochin Kerala Respondent(s) Chowgule And Company Pvt. Ltd. Door No 187, 3rd Floor, Rajapur Skies, College Road, Basaveshwara Badavani Hospet 583 201 Karnataka Respondent(s) Jaaacsons Enterprises Panjimogru Post Kuloor, Mangalore 575 013 Karnataka Respondent(s) Altair Engineering India Pvt. Ltd. Mercury 2nd Block, 5th Floor, Prestige Tech Park, Sarjapur-Marathahalli Ring Road, Varthur Bangalore 560 087 Karnataka Respondent(s) EYGBS India Pvt. Ltd.
RMZ Infinity, Tower-C, III Floor, Old Madras Road, Beniganahally Bangalore 560 016 Karnataka Respondent(s) Purohit Computers And IT Services Prop. Shri Purushottam Purohit, 2nd Floor, Shri Guru Arcade Mallikarjun Chowk, Afzalpur Gulbarga 585 301 Karnataka Respondent(s) 3G Consultants 40, Balaji Towers, Adichunchanagiri Road, T.K. Layout, Kuvempunagar Mysore 570 011 Karnataka Respondent(s) KVR Vehicles KVR Building, Opp. Sadhoo Kalyana Mandapam, Thana Kannur 670 012 Kerala Respondent(s) Stumpp Schuele And Somappa Springs Pvt. Ltd. No. 139/2, Hosur Road, Koramangala Bangalore 560 095 Karnataka Respondent(s) Centre For Development of Advanced Computing (C-DAC), PB No. 6520, Vellayambalam Thiruvananthapuram 695 033 Andhra Pradesh Respondent(s) HIL Consumer Stores Ltd.
No. E 174, Udyogamandal P.O Ernakulam 683 501 Kerala Respondent(s) Kodandram Roller Flour Mills Pvt. Ltd. PB No.7, Industrial Estate, Angamaly South Ernakulam 683 573 Kerala Respondent(s) Suvarna Arcade B M Road Hassan 573 201 Karnataka Respondent(s) Pushpa Coats Pvt. Ltd.
Industrial Estate, Yeyyadi Mangalore 575 001 Karnataka Respondent(s) Shri Bhuvaneshwari Enterprises No.71, Undavadi Anandur Post, Yelwala Hobli, Mysore - 571 130 Respondent(s) Vertex Trading & Services Pvt. Ltd. No. 402, II Floor, Regency Enclave, No. 4, Magarth Road, Bangalore 560 025 Respondent(s) Bharat Sanchar Nigam Ltd.
Padmavathi Complex, Gowli Street, Madikeri Dist. 572 201 Karnataka Respondent(s) Padlock Detective & Security Agency, Yenkay Complex, Keshwapur, Hubli Respondent(s) T.A. Pai Manangment Institute Main Road, Manipal Respondent(s) Appearance:
Shri Akbar Basha, Shri Cherian Punnose & Smt N.S. Sandhya, Advocates For the Appellants Shri. Ajay Saxena, Shri, Pakshi Rajan & Shri N. Jagdish, AR For the Respondents Date of Hearing: 21/01/2016 Date of Decision: 21/01/2016 CORAM:
HON'BLE SHRI M.V. RAVINDRAN, JUDICIAL MEMBER HON'BLE SHRI ASHOK K. ARYA, TECHNICAL MEMBER Final Order Nos. 20106-20158 / 2016 Per: M.V. RAVINDRAN All these appeals are filed by the Revenue against the respective orders-in-appeal No./orders-in-original.
2. After hearing the learned DR and on perusal of records, we find that the amount involved in all these appeals is less than Rs. 10,00,000/- (Rupees Ten Lakhs only) and needs to be summarily dismissed as per the new litigation policy of the Government of India, Ministry of Finance, Department of Revenue CBEC Circular No. F.390/Misc./163/2010-JC dated 17.12.2015 as reported by a letter of CBEC dated 01.01.2016.
3. Accordingly all the appeals are dismissed summarily leaving the larger issue open to be decided in an appropriate manner.
(Order pronounced and dictated in open court) (ASHOK K. ARYA) TECHNICAL MEMBER (M.V. RAVINDRAN) JUDICIAL MEMBER iss