Custom, Excise & Service Tax Tribunal
The Commissioner Of Central Excise & ... vs M/S. Siemens Ltd on 21 October, 2011
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT BANGALORE COURT - I Stay & Appeal No: E/Stay/1247/2010 in E/2070/2010 (Arising out of Order-in-Appeal No: 15/2010 (H-IV) (D) CE dated 15.4.2010 passed by the Commissioner of Customs & Central Excise (Appeals-II), Hyderabad.) 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? Yes 3. Whether their Lordship wish to see the fair copy of the Order? Seen 4. Whether Order is to be circulated to the Departmental authorities? Yes The Commissioner of Central Excise & Customs Hyderabad-IV Commissionerate Hyderabad. Appellant Vs. M/s. Siemens Ltd. Respondent
Appearance Shri Ganesh Havannur for the Revenue.
None for the respondent.
CORAM SHRI P. G. CHACKO, HONBLE MEMBER (JUDICIAL) Date of Hearing: 21.10.2011 Date of decision: 21.10.2011 STAY ORDER No._______________________2011 FINAL ORDER No._______________________2011 Per P. G. Chacko (Oral) This application filed by the department (appellant) is for stay of operation of the appellate Commissioners order. Though there is no representation for the respondent despite notice, I am inclined to dispose of the appeal itself finally in view of a relevant judgment of the Honble Karnataka High Court. Therefore, after rejecting the stay application, I take up the appeal for final disposal.
2. This appeal is directed against grant of CENVAT credit on GTA service availed by the respondent for outward transportation of excisable products from their factory to buyers premises during the period April 2005 to May 2006. The Honble High Court in the case of Commissioner Vs. ABB Ltd. - 2011 (23) STR 97 (Kar.) held that, for any period prior to 1.4.2008 (the date with effect from which the word upto was substituted for the word from in clause (ii) of Rule 2(l) of the CENVAT Credit Rules, 2004), GTA service utilized for outward transportation of goods from the factory of its production to the premises of the buyer was an input service eligible for CENVAT credit.
3. In the instant case, the lower appellate Commissioner granted the benefit to the assessee and the same is in accordance with the ruling of the Honble High Court. This appeal is dismissed. Stay petition also stands disposed of. (Pronounced and dictated in open Court) (P. G. CHACKO) Member (J) rv ??
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