Birla Tyres Vs. Cce

Birla Tyres vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 09, 2005

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https://sooperkanoon.com/case/38389

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Citation: sooperkanoon.com/38389
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: P Bajaj, M T K.C.
Decided On: Mar 09, 2005
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

Birla Tyres

Respondent

Cce

Excerpt

1. these appeals have been directed against the impugned order-in-appeal vide which the commissioner (appeals) has disallowed the utilization of the aed to the appellants for payment of the bed.2. the issue regarding the utilization of aed for payment of bed by an assessee during the period of dispute already stands settled vide circular no. 700/16/2003-cx dated 6.3.2003 issued by the board, wherein it has been clarified that credit of aed accrued earlier (prior to 1.3.2003) can be used for payment of cenvat duty as well as wed. this circular had been also followed by the tribunal in the case of goodyear sought asia tyres pvt. ltd. v. cce, aurangabad, decided vide final order no. s/66/wzb-2004/c-i dated 16.4.2004.3. therefore, the impugned order being contrary to the above said board's circular and the tribunal's judgment, is set aside and the appeals of the appellant are allowed with consequential relief, if any, permissible under the law.

Full Judgment

1. These appeals have been directed against the impugned order-in-appeal vide which the Commissioner (Appeals) has disallowed the utilization of the AED to the appellants for payment of the BED.2. The issue regarding the utilization of AED for payment of BED by an assessee during the period of dispute already stands settled vide Circular No. 700/16/2003-CX dated 6.3.2003 issued by the Board, wherein it has been clarified that credit of AED accrued earlier (prior to 1.3.2003) can be used for payment of Cenvat duty as well as WED. This circular had been also followed by the Tribunal in the case of Goodyear Sought Asia Tyres Pvt. Ltd. v. CCE, Aurangabad, decided vide Final Order No. S/66/WZB-2004/C-I dated 16.4.2004.

3. Therefore, the impugned order being contrary to the above said Board's Circular and the Tribunal's judgment, is set aside and the appeals of the appellant are allowed with consequential relief, if any, permissible under the law.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Birla Tyres vs Cce Same Subject Service Tax Same Judge P Bajaj, M T K.C.