Custom, Excise & Service Tax Tribunal
M/S Paramount Industries vs C.C.E. & S.T. Daman on 19 February, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/10099-10100/2018-SM [Arising out of OIA No. OIA-CCESA-SRT-APPEAL-PS-115-2017-18 dated 30.10.2017 passed by Commissioner (Appeals), Surat-I] [Arising out of OIA No. OIA-CCESA-SRT-APPEAL-PS-116-2017-18 dated 30.10.2017 passed by Commissioner (Appeals), Surat-I] M/s Paramount Industries Appellant Vs C.C.E. & S.T. Daman Respondent
Represented by:
For Appellant: Mr. S.J. Vyas (Advocate) For Respondent: Mr. S.N. Gohil (A.R.) CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/decision:19.02.2018 Final Order No. A/ 10368-10369 /2018 Per: Dr. D.M. Misra Heard both the sides.
2. These two appeals are filed against respective orders-in-appeal passed by the Commissioner of Central Excise (Appeals). The short issue involved in the present appeals is whether the CENVAT credit of service tax paid on Courier Service is admissible during the relevant period.
3. Ld. Advocate, Sh. S.J. Vyas, for the appellant submits that the issue is covered by the judgment of this Tribunal in the case of Haldyn Glass Ltd. & Ors. Vs CCE 2017 (8) TMI 1217-CESTAT(AMD).
4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals).
5. I find that issue of credit of service tax paid on Courier Service has been held to be admissible in Haldyn Glass Ltd.s case (supra). Accordingly, impugned orders are set aside and the appeals are allowed with consequential relief, if any, as per law. (Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Neha 2 | Page E/10099-10100/2018-SM