Custom, Excise & Service Tax Tribunal
M/S. Pushkar Alloy Castings Pvt Ltd vs Commissioner Of Central Excise, ... on 15 November, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: ST/485/2008-SM, ST/486/2008-DB [Arising out of Order-in-Appeal No. 27/2008 CE dated 17/07/2008 passed by the Commissioner of Central Excise (Appeals), Mangalore.] M/s. PUSHKAR ALLOY CASTINGS PVT LTD PLOT NO.8A/8B S NO.34 OPP INDAL COLONY, KANGRALI (BK) P.B. ROAD, BELGAUM Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax BELGAUM NO. 71, CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM - 590001 KARNATAKA Respondent(s)
Appearance:
None (written submission) For the Appellant Smt. Ezhilmathi, AR For the Respondent Date of Hearing: 15/11/2016 Date of Decision: 15/11/2016 CORAM:
HONBLE SHRI S.S. GARG, MEMBER (JUDICIAL) Final Order No. 21143-21144 / 2016 Per : S.S. GARG, Appellant has filed two appeals and in both the appeals the issue involved is identical, therefore both the appeals are being disposed of by this common order.
2. The details of the two appeals are as under:
Appeal No. OIO No. Period Cenvat Credit disallowed Education Cess Penalty ST/485/2008 No.19/2006 dated 23.1.2007 01.06.2005 to 31.05.2006 Rs.64,214/-
Rs.1,287/-
Rs.1,000/-
ST/486/2008 No.23/2006 dated 29.1.2007 01.01.2005 to 31.05.2005 Rs.31,129/-
Rs.623/-
Rs.1,000/-
3. Both the appeals are disposed of by a common order passed by the Commissioner (A) vide his order dated 17.7.2008 whereby the Commissioner (A) has rejected both the appeals of the appellants. Briefly the facts of the case are that the appellant is engaged in the manufacture of CI castings and CI machine components falling under Chapter 73 and 85 of Central Excise Tariff Act, 1985. The Assistant Commissioner, Belgaum issued show-cause notices for denial of CENVAT credit as cited above being as ineligible to avail service tax paid on outward transportation only up to the place of removal. Thereafter vide orders dated 23.1.2007 and 29.1.2007, the Assistant Commissioner confirmed the demand and thereafter the appeals were filed before the Commissioner (A), who rejected the appeals. Hence, the present appeals.
4. None has appeared for the appellant and the appellant has only filed the written submissions and requested the Tribunal to dispose of the cases on merit.
5. In the written submissions, the appellant has submitted that the issue involved in the present appeals relates to CENVAT credit of service tax paid on Goods Transport Agency (GTA) services for outward transportation of goods manufactured for the period prior to 1.4.2008. The appellant has stated that the issue is no longer res integra and has been settled by the decision of the Honble High Court of Karnataka in the case of ABB Ltd.: 2011 (230) S.T.R. 97. The Honble High Court in the case of ABB Ltd. cited supra has taken a view that prior to amendment of definition of input service up to the place of removal in place of from the place of removal, the credit of service tax would be admissible. Further, the appellant has also attached the copy of the decision in the case of Jinabakul Forge Pvt. Ltd. vs. CCE in appeal No.ST/729/2009-SM wherein this Tribunal vide its order dated 10.4.2015 has allowed the relief relying upon the decision in the case of ABB Ltd. cited supra.
6. Keeping in view the decision of the Karnataka High Court in the case of ABB Ltd., I am of the considered opinion that the issue is squarely settled in favour of the appellant and therefore, I allow both the appeals by setting aside the impugned order with consequential relief.
(Operative portion of the Order was pronounced in Open Court on 15/11/2016.) S.S GARG JUDICIAL MEMBER rv 4