Chlorochem Industries Vs. Cce

Chlorochem Industries vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 29, 2007

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Citation: sooperkanoon.com/44684
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: P Das
Decided On: Jan 29, 2007
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

Chlorochem Industries

Respondent

Cce

Legal References

Reported In: (2007)(119)ECC298

Excerpt

1. the applicant filed this application for waiver of pre-deposit of duty of rs. 14,704/- and denial of cenvat credit of rs. 37,911/- and penalty of rs. 24,704/-.2. none appeared on behalf of the applicant. the applicant filed an application along with written submissions to decide the matter in their absence. heard the learned d.r.3. after hearing the learned d.r. and on perusal of the record, i find that the commissioner (appeals) observed that the applicants are not entitled to avail cenvat credit in terms of rules 6(1) of cenvat credit rules, 2004 because their final product is exempted in terms of rule 3 of cenvat credit rules, 2004, they are not covered under the definition of output service provider. the applicant contended that rule 6(1) of the cenvat credit rules, 2004 is not attracted to their case and rule 3(r) of the said rule is applicable herein.4. after reading rule 6(1) of the said rules, i find that the applicant fails to make out a prima-facie case for waiver of pre-deposit of entire duty and penalty. accordingly, i direct the applicant to pre-deposit rs. 14,704/- within 8 weeks and report compliance on 9.4.07.

Full Judgment

1. The applicant filed this application for waiver of pre-deposit of duty of Rs. 14,704/- and denial of Cenvat credit of Rs. 37,911/- and penalty of Rs. 24,704/-.

2. None appeared on behalf of the applicant. The applicant filed an application along with written submissions to decide the matter in their absence. Heard the learned D.R.3. After hearing the learned D.R. and on perusal of the record, I find that the Commissioner (Appeals) observed that the applicants are not entitled to avail cenvat credit in terms of Rules 6(1) of Cenvat Credit Rules, 2004 because their final product is exempted in terms of Rule 3 of Cenvat Credit Rules, 2004, they are not covered under the definition of output service provider. The applicant contended that Rule 6(1) of the Cenvat Credit Rules, 2004 is not attracted to their case and Rule 3(r) of the said Rule is applicable herein.

4. After reading Rule 6(1) of the said Rules, I find that the applicant fails to make out a prima-facie case for waiver of pre-deposit of entire duty and penalty. Accordingly, I direct the applicant to pre-deposit Rs. 14,704/- within 8 weeks and report compliance on 9.4.07.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Chlorochem Industries vs Cce Same Subject Service Tax Same Judge P Das