Acc Ltd. Vs. Commissioner of Central Excise

Acc Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 22, 2007

~1 min read

https://sooperkanoon.com/case/46502

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/46502
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: M Ravindran
Decided On: Nov 22, 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

Acc Ltd.

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2008)10STR223

Excerpt

1. this stay application is directed against the confirmation of demand and imposition of penalty.considered the submissions made by both the sides and perused the records.2. the issue involved in this case is regarding the eligibility of the applicant for availing credit of the service tax paid on the gta service for transporting the final products to the dealers and depot.3. this issue has been referred to larger bench by the regional bench of bangalore in the case of india cements ltd. v. c.c.e., tirupati 2007 (8) s.t.r. 43 (tri.) : 2007 (216) e.l.t. 81. it is the convention that when the matter is referred to a larger bench stay of recovery of the amount is granted. there is no reason to deviate from such convention.4. accordingly, since the issue in dispute in this case stands referred to larger bench, the application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal.

Full Judgment

1. This stay application is directed against the confirmation of demand and imposition of penalty.

Considered the submissions made by both the sides and perused the records.

2. The issue involved in this case is regarding the eligibility of the applicant for availing credit of the service tax paid on the GTA service for transporting the final products to the dealers and depot.

3. This issue has been referred to Larger Bench by the Regional Bench of Bangalore in the case of India Cements Ltd. v. C.C.E., Tirupati 2007 (8) S.T.R. 43 (Tri.) : 2007 (216) E.L.T. 81. It is the convention that when the matter is referred to a Larger Bench stay of recovery of the amount is granted. There is no reason to deviate from such convention.

4. Accordingly, since the issue in dispute in this case stands referred to Larger Bench, the application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Acc Ltd. vs Commissioner of Central Excise Same Subject Service Tax Same Judge M Ravindran