Saurashtra Ship Breaking Vs. Commissioner of Customs (Prev),

Saurashtra Ship Breaking vs Commissioner of Customs (Prev),

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Aug 09, 2001

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Citation: sooperkanoon.com/24929
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Aug 09, 2001
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Saurashtra Ship Breaking

Respondent

Commissioner of Customs (Prev),

Excerpt

1. the duty of rs.2,27,882/- has been demanded on the ground that the applicant could not take modvat credit of the duty paid on fuel, oil and bunker stores which were on board ship that it received for breaking it.2. the appellant is absent and unrepresented despite notice. the issue however has been decided by the tribunal in cc,rajkot vs saibaba shipping corporation, an unreported order deciding appeal e/357-392/01.in that decision, the tribunal has held that credit of the duty paid on such stores (other than fuel and lubricating oil contained in the ship's engines and machinery in the ) would not be available.3. accordingly, we direct deposit by the assessee of rs. 2.00 lakhs within two months from to-day upon which we waive deposit of the remaining amount of duty and stay its recovery.

Full Judgment

1. The duty of Rs.2,27,882/- has been demanded on the ground that the applicant could not take modvat credit of the duty paid on fuel, oil and bunker stores which were on board ship that it received for breaking it.

2. The appellant is absent and unrepresented despite notice. The issue however has been decided by the Tribunal in CC,Rajkot vs Saibaba Shipping Corporation, an unreported order deciding appeal E/357-392/01.

In that decision, the Tribunal has held that credit of the duty paid on such stores (other than fuel and lubricating oil contained in the ship's engines and machinery in the ) would not be available.

3. Accordingly, we direct deposit by the assessee of Rs. 2.00 lakhs within two months from to-day upon which we waive deposit of the remaining amount of duty and stay its recovery.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Saurashtra Ship Breaking vs Commissioner of Customs (Prev), Same Subject Service Tax