YAMIR PACKAGING PVT LTD vs VADODARA-II
Party Details
- YAMIR PACKAGING PVT LTD
- VADODARA-II
Case Summary
YAMIR PACKAGING PVT LTD filed Case No. E/10153/2019 in the CESTAT on 11 Jan 2019 against VADODARA-II. The case has had one hearing so far. The case was disposed of on 11 Nov 1111. 1 order has been issued in this matter.
Hearing History (1)
- 11NOV 1111Hearing
Judge: N/A
Orders (1)
- 13SEP 2019judgementView Order ↗
Order No: N/A
Judgement DetailsView full order PDF ↗
CUSTOMS,EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH : COURT NO - 1 Excise Miscellaneous EH Application No.
10586 of 2019 (on behalf of the appellant) Excise Appeal No.
10153 of 2019-SM (Arising out of OIA no.
VAD-EXCUS-002-APP-443-2018-19 dated 26/10/2018 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax- VADODARA-I) Yamir Packaging Appellant 10-11 Yes House, Shivalik Plaza, Opp.
Ama, Iim Road Panjarapole, Ahmedabad, Gujarat 380015. -VERSUS- C.C.
E. & S.T.
Vadodara-ii 1st Floor...
Room No.101, New Central Excise Building, Vadodara, Gujarat 390023 Respondent Present For the Appellant : Shri S.J.
Vyas, Advocate Present For the Respondent : Shri S.K.
Shukla, Supdt. (AR) CORAM: HON'BLE MEMBER (TECHNICAL), MR.
RAJU FINAL ORDER NO.
A/11818/ 2019 Date of Hearing: 13/09/2019 Date of Decision: 13/09/2019 RAJU This application has been filed for early hearing on the ground that the issue is squarely covered by the earlier decision of the Tribunal as well as by the circular of CBIC in circular no.
999/6/2015-CX dated 28/02/2015.
The issue relates to the Cenvat credit of GTA services availed on outward transportation of goods.
The applicants are claiming that the goods are sold on FOR basis.
The Tribunal in the similar matters have remanded the case to Adjudicating Authority to verify the claim made by the applicant therein and to allow the credit if the goods are sold on FOR basis.
Relying on the decision in the case of Ultratech Ltd.
2019 (2) TMI 1487.
2 E/10153/2019-SM 2.
With the consent of both the sides, the main appeal is itself taken for disposal and the impugned order is set aside and the matter remanded to Original Adjudicating authority to decide in terms of the circular dated 28/02/2015.
The appeal is allowed by way of remand. (Dictated and pronounced in the open court) (Raju) Member (Technical) Diksha