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Cce, Salem Vs. M/S. Pavai Alloys and Steels Pvt. Ltd. - Court Judgment

SooperKanoon Citation

Court

Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Decided On

Case Number

E/591 of 2009 & E/CO/3 of 2010 (Arising Out of Order-in-Appeal No. 105 of 2009 (CE) SLM dated 31.7.2009 passed by the Commissioner of Central Excise (Appeals), Salem)

Judge

Appellant

Cce, Salem

Respondent

M/S. Pavai Alloys and Steels Pvt. Ltd.

Excerpt:


.....from the place of removal during the period january 2005 to june 2007. the learned ar for revenue reiterates the grounds of the appeal. he relied upon the decision of the honble calcutta high court in the case of cce vs. vesuvious india ltd. 2013-tiol-1038-hc-cal. on the other hand, the learned counsel for the respondent relied upon the decision of the honble karnataka high court in the case of cce, bangalore vs. abb ltd. 2011 (23) str 97 (kar.) and the decision of the honble gujarat high court in the case of cce vs. parth poly wooven pvt. ltd. 2012 (25) str 4 (guj.). 4. i find that the honble karnataka high court, after considering the decision of the larger bench of the tribunal in the case of abb ltd. (supra) held that cenvat credit is eligible on service tax paid on gta service prior to 1.4.2008. the honble gujarat high court is also of the same view. i find that the decisions of the honble karnataka high court and honble gujarat high court are squarely applicable in the present case. the decision of the honble calcutta high court in the case of vesuvious india ltd. (supra), as relied upon by the learned ar, has only granted temporary stay. 5. in view of the above.....

Judgment:


1. Revenue filed this appeal against the order of the Commissioner (Appeals) whereby the adjudication order was set aside.

2. Heard both sides and perused the records.

3. The issue involved in this case is whether the respondents are eligible to avail CENVAT credit for the service tax paid on freight for outward transportation from the place of removal during the period January 2005 to June 2007. The learned AR for Revenue reiterates the grounds of the appeal. He relied upon the decision of the Honble Calcutta High Court in the case of CCE Vs. Vesuvious India Ltd. 2013-TIOL-1038-HC-CAL. On the other hand, the learned counsel for the respondent relied upon the decision of the Honble Karnataka High Court in the case of CCE, Bangalore Vs. ABB Ltd. 2011 (23) STR 97 (Kar.) and the decision of the Honble Gujarat High Court in the case of CCE Vs. Parth Poly Wooven Pvt. Ltd. 2012 (25) STR 4 (Guj.).

4. I find that the Honble Karnataka High Court, after considering the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. (supra) held that CENVAT credit is eligible on service tax paid on GTA service prior to 1.4.2008. The Honble Gujarat High Court is also of the same view. I find that the decisions of the Honble Karnataka High Court and Honble Gujarat High Court are squarely applicable in the present case. The decision of the Honble Calcutta High Court in the case of Vesuvious India Ltd. (supra), as relied upon by the learned AR, has only granted temporary stay.

5. In view of the above discussion, respectfully following the decisions of the Honble Karnataka High Court in the case ABB Ltd. (supra) and Honble Gujarat High Court in the case of Parth Poly Wooven Pvt. Ltd. (supra), I do not find any infirmity in the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected. The cross-objection filed by the respondent is disposed of.




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