Custom, Excise & Service Tax Tribunal
M/S.S.K.Sarawagi & Co. Pvt.Ltd vs Commissioner Of Service Tax, Kolkata on 22 September, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
1-4) Appeal Nos. ST-02,21,212,213/10
5) Appeal No.284/10 & Cross Objection No.9/11
6) Appeal No.285/10 & Cross Objection No.8/11
7) Appeal No.286/10 & Cross Objection No.7/11
8) Appeal No.ST-287/10 & Cross Objection No.4/11
(Arising out of Order-in-Appeal Nos.
1) 33/ST/2009 dated 10.11.2009
2) 32/ST/2009 dated 09.11.2009
3) 86/ST/2010 dated 31.03.2010
4) 83/ST/2010 dated 31.03.2010
5) 84/ST/2010 dated 31.03.2010
6) 83/ST/2010 dated 31.03.2010
7) 86/ST/2010 dated 31.03.2010
8) 85/ST/2010 dated 31.03.2010
all passed by the Commissioner of Central Excise(Appeal-I), Kolkata.)
FOR APPROVAL AND SIGNATURE
HONBLE DR. D.M.MISRA, MEMBER(JUDICIAL)
HONBLE SHRI H.K.THAKUR, MEMBER(TECHNICAL)
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
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
FOR SL.NO.1-4
M/s.S.K.Sarawagi & Co. Pvt.Ltd.
Applicant (s)/Appellant (s)
Vs.
Commissioner of Service Tax, Kolkata
Respondent (s)
----------------------
FOR SL.NO.5-8 Commissioner of Service Tax, Kolkata Applicant (s)/Appellant (s) Vs. M/s.S.K.Sarawagi & Co. Pvt.Ltd.
Respondent (s) AND VICE VERSA Appearance:
Shri L.Santhani, Consultant for the Appellant(s) Shri A.Roy, Supdt.(AR) for the Revenue CORAM:
Honble Dr. D.M.Misra, Member(Judicial) Honble Shri H.K.Thakur, Member(Technical) Date of Hearing :- 22.09.2015 Date of Pronouncement :- 22.09.2015 ORDER NO.FO/A/75573-75580/2015 Per Dr. D.M.Misra.
1. Heard both sides.
2. These appeals are filed by the Revenue as well as the assesse assailing the same Orders-in-Appeal mentioned as above.
3. The department has come in appeal against the said Orders contending that the ld. Commissioner(Appeals) has not been vested with the power to remand the case to the adjudicating authority to pass a fresh order. The assessee is in appeal stating that the refund of service tax under Notification No.41/07-ST dated 06.10.2007 was denied to them for non-furnishing of sufficient evidences in establishing the fact of use of the input services in or in relation to export of the goods.
4. Appearing for the assesse-appellant, the ld.Consultant has submitted that they are now in possession of all the relevant evidences/documents by which they could establish that the input services were used in relation to export of the goods, hence, they are entitled to the benefit of refund of Service Tax paid as admissible under the aforesaid Notification. In support, he has referred to the decision of this Tribunal in the case of East India Minerals Ltd.v. CCE, C & ST, Bhubaneswar 2012 (27) STR 18 (Tri.-Kolkata).
5. We find that both sides have agreed that for determination of the issues afresh, the matter should be remitted to the original authority for verification of all evidences/documents, now claimed to be in possession of the appellant-assessee. Accordingly, in view of the aforesaid decision of this Tribunal in East India Minerals Ltd.s case, all the cases are remanded to the original authority for deciding the issues afresh after taking into consideration the evidences on record and the evidences that would be produced by the assessee during the course of adjudication proceeding. Assessees as well as Revenues Appeals are allowed by way of remand to the original authority. Cross Objections also disposed of.
(Operative part of the order was pronounced in the open court.) SD/ SD/ (H.K.THAKUR) (D.M.MISRA) MEMBER(TECHNICAL) MEMBER(JUDICIAL) sm 3 Appeal No.ST-2,21,212,213,284,285,286,287/10