L.G. Hotline Cpt Ltd. Vs. Cce

L.G. Hotline Cpt Ltd. vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 20, 2005

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Citation: sooperkanoon.com/39132
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: N T C.N.B.
Decided On: May 20, 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

L.G. Hotline Cpt Ltd.

Respondent

Cce

Excerpt

1. the dispute is about the modvat credit of rs. 79,956/- and penalty of rs. 8,000/-. the credit has been denied on the ground that the appellant took the modvat credit without physical receipt of the inputs. the submissions of the learned counsel for the appellant is that there is no requirement for physical receipt of the input and the credit is available even when the input directly goes to any job worker. in the present case, the job worker who was the supplier, retained the inputs to carry out job work. the reliance is placed on the decision of this tribunal in the cases of raymond synthetic ltd. v.cce, allahabad 2001 135 elt 170 and lupin laboratories vs. collector - 1994 71 elt 914.2. the appellant's case is covered by the aforesaid decisions of the tribunal. the denial of credit was not justified. so too, the penalty.the impugned order is set aside and the appeal is allowed with consequential relief, to the appellant.

Full Judgment

1. The dispute is about the modvat credit of Rs. 79,956/- and penalty of Rs. 8,000/-. The credit has been denied on the ground that the appellant took the modvat credit without physical receipt of the inputs. The submissions of the learned Counsel for the appellant is that there is no requirement for physical receipt of the input and the credit is available even when the input directly goes to any job worker. In the present case, the job worker who was the supplier, retained the inputs to carry out job work. The reliance is placed on the decision of this Tribunal in the cases of Raymond Synthetic Ltd. v.CCE, Allahabad 2001 135 ELT 170 and Lupin Laboratories Vs. Collector - 1994 71 ELT 914.

2. The appellant's case is covered by the aforesaid decisions of the Tribunal. The denial of credit was not justified. So too, the penalty.

The impugned order is set aside and the appeal is allowed with consequential relief, to the appellant.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties L.G. Hotline Cpt Ltd. vs Cce Same Subject Service Tax Same Judge N T C.N.B.