Custom, Excise & Service Tax Tribunal
Mafatlal Industries Ltd vs C.C.E. & S.Tax, Ahmedabad Iii on 25 July, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, 2nd Floor, Bahumali Bhavan, Asarwa, Ahmedabad Service Tax Appeal No.12082 to 12084 of 2013 -SM Arising out of the Order-in-Appeal No.68/2013 (Ahd.III)/SKS/Commr (A)/Ahd; 67/2013 (Ahd III) /SKS/Commr (A)/Ahd and 66/2013 (Ahd III) /SKS/Commr (A)/Ahd all dated 3.4.2013 passed by the Commissioner (Appeals), Central Excise,Ahmedabad III. Mafatlal Industries Ltd .. Appellants Vs. C.C.E. & S.Tax, Ahmedabad III .. Respondent
Appearance:
None for the Appellants Present Dr. J. Nagori, A.R. for the Respondent-Revenue Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision:25.7.2017 Final Order No.A/11469 - 11471/2017 Per Dr. D.M. Misra:
None present for the appellant. Heard the ld. A.R. for the Respondent-Revenue. These three appeals are filed against respective impugned orders passed by the Commissioner (Appeals), Central Excise, Ahmedabad III whereunder the ld. Commissioner (Appeals) upheld the rejection of refund of service tax claimed under Notification No.17/2009-ST, dated 7.7.2009 on the ground that relevant documents, namely, proof of payment of service tax, supporting evidences like ledger etc. and export invoice, bill of lading etc. have not been produced before the adjudicating authority. In the grounds of appeal, the appellant categorically claimed that all necessary evidences supported by the Chartered Accountant Certificate relating to payment of service tax and use of services in the export of the finished goods have been submitted before the authorities below. From the orders of the lower authorities, I do not find mention of the C.A.s certificate. Thus, to resolve the issue, the matter needs to be remanded to the adjudicating authority to verify the evidences and the C.A. certificate, claimed to have been submitted by the appellant but not referred to by the adjudicating authority. In the result, the impugned orders are set aside and the appeals are remanded to the adjudicating authority for verification of the said claim in the light of the evidences that are on record and would be produced by the appellants during the course of de novo proceedings. Appeals are allowed by way of remand.
(Dr. D.M. Misra) Member (Judicial scd/ ST/12082 to 12084/2013-SM 3