C.C.E., TIRUCHIRAPALLI Vs. CHETTINAD CEMENT CORPORATION LTD.
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Chettinad Cement Corporation Ltd.
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D.N.PANDA, J. -
(1.)THE order of Commissioner (Appeals) dealt with only two issues. First one is the Geological Consultant Service used for the mine and second is the Construction of Walls and Concrete Work made in the mining area. While these two issues were before Commissioner (Appeals), Revenue has come in appeal against adjudication to Tribunal raising issues other than the issues raised in the order of the Commissioner (Appeals). Law is well settled that Tribunal cannot create a jurisdiction for itself to decide an issue not before it and not emanating from the order impugned. The present appeal is confined only to two issues which were dealt with by Commissioner (Appeals). Order of that authority reveals that Services of Geological Consultant was necessary for the mine, for which, the Service Tax was paid to avail his services. That makes the respondents eligible to the Cenvat credit of such tax. There is no dispute to that.
(2.)So far as the second issue of Construction of Walls and Concrete Work is concerned, learned Commissioner (Appeals) has shown justification as to requirement of the construction in the mining area. Therefore, there is no difference to the finding of the authority as to the eligibility of Cenvat credit of the services above availed i.e., for construction of Wall and Concrete Flooring used in mine. Accordingly in both the counts Revenue's appeal is dismissed.
(Dictated and pronounced in open Court)
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