Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Silpa Projects & Infrastructures Pvt ... on 25 October, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: ST/CROSS/24148/2014 in ST/20408/2014-SM Appeal(s) Involved: ST/20408/2014-SM [Arising out of Order-in-Original No. COC-EXCUS-000-COM-70-13-14DT27-09-2013 dated 27/09/2013 passed by Commissioner of Central Excise and Service Tax, COCHIN.] Commissioner of Central Excise, Customs and Service Tax Cochin-CCE C R BUILDING, I S PRESS ROAD, ERNAKULAM, COCHIN, - 682018 KERALA Appellant(s) Versus Silpa Projects & Infrastructures Pvt Ltd Paramara Road ERNAKULAM - 000000 KERALA Respondent(s)
Appearance:
Dr. J. Harish, AR For the Appellant None (Written submissions) For the Respondent Date of Hearing: 25/10/2017 Date of Decision: 25/10/2017 CORAM:
HON'BLE SHRI ASHOK JINDAL, JUDICIAL MEMBER Final Order No. 22554 / 2017 Per : ASHOK JINDAL Revenue is in appeal against the impugned order.
2. The facts of the case are that the respondent provided works contract services and during the course of adjudication, the learned Commissioner allowed CENVAT credit to the tune of Rs.43,29,159/- on various input/input services to the respondent. The case of the Revenue is that as learned Commissioner has not given any finding by which reason the CENVAT credit has been allowed and on which invoices/documents are entitled for CENVAT credit to the respondent. In that circumstance, the matter is required to be remanded to the learned Commissioner for fresh adjudication.
3. None appeared on behalf of the respondent but a request has been received from the respondent that matter may be remanded back to the adjudicating authority for verification purposes.
4. Considering the submissions of both sides, I find that as no basis has been given by the learned Commissioner in the impugned order for granting CENVAT credit to the respondent to the tune of Rs.43,29,159/-. In that circumstance, the matter needs examination at the end of adjudicating authority to verify from the records whether the said CENVAT credit is admissible or not. In that circumstance by setting aside the impugned order, the matter is remanded back to the adjudicating authority for verification purposes with regard to availment of CENVAT credit of Rs.43,29,159/-. It is pertinent to mention that the adjudicating authority shall provide reasonable opportunity to the respondent to provide relevant records for availment of the said CENVAT credit.
5. With these observations, the appeal is disposed of by way of remand.
(Order was dictated in Open Court on 25/10/2017) ASHOK JINDAL JUDICIAL MEMBER rv...
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