Sakthi Sugars Ltd. Vs. Commissioner of Central Excise, Salem - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Nov-09-2009 |
| Appeal No.S/137 of 2008 |
| THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT |
| Sakthi Sugars Ltd. |
| Commissioner of Central Excise, Salem |
| Shri M.N.Bharathi, Advocate. Shri T.H.Rao, SDR |
the issue involved in the present appeal is whether cenvat credit can be utilized for discharging service tax due on gta service. 2. on hearing both sides, i note that this issue stands settled in favour of the assessees by series of decisions of the tribunal including that in the case of india cements ltd. vs cce salem [2008 (223) elt 78] which has been followed in pallipalayam spinners pvt. ltd. vs cce salem [2008 (9) str 544]. following the ratio of the above decisions, i set aside the impugned order upholding the demand of service tax and education cess together with interest and imposing penalties, and allow the appeal.
The issue involved in the present appeal is whether CENVAT credit can be utilized for discharging service tax due on GTA service.
2. On hearing both sides, I note that this issue stands settled in favour of the assessees by series of decisions of the Tribunal including that in the case of India Cements Ltd. Vs CCE Salem [2008 (223) ELT 78] which has been followed in Pallipalayam Spinners Pvt. Ltd. Vs CCE Salem [2008 (9) STR 544]. Following the ratio of the above decisions, I set aside the impugned order upholding the demand of service tax and education cess together with interest and imposing penalties, and allow the appeal.