DADU PIPES PVT. LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, NOIDA
LAWS(CE)-2015-5-20
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on May 12,2015

Dadu Pipes Pvt. Ltd. Appellant
VERSUS
Commissioner Of Central Excise, Noida Respondents




JUDGEMENT

ASHOK JINDAL,MEMBER (J) - (1.)THE short issue involved in the matter is whether the appellant is required to reverse credit availed on GTA services on HR coils cleared as per Rule 3(5) of Cenvat Credit Rules, 2004. Heard the parties.
The appellant has relied on the decision of Punjab & Haryana High Court in the case of CCE, Chandigarh -I v. Punjab Steels - : 2010 (260) E.L.T. 521 (P&H) : 2011 (21) S.T.R. 5 (P&H) wherein Hon'ble High Court has held that there is no requirement of reversal of credit of GTA services if the inputs are cleared as such.

(2.)ON the other hand learned AR relied on the decision of the Tribunal in the case of Lacto Cosmetics (Vapi) Pvt. Ltd. v. CCE, Daman - : 2013 (30) S.T.R. 107 (Tri. -Ahmd.) to submit that the appellant is required to reverse credit on GTA services also. I have examined the decision of the Tribunal in the case of Lacto Cosmetics (Vapi) Pvt. Ltd. (supra) as well as the decision of Punjab & Haryana High Court in the case of CCE, Chandigarh -I v. Punjab Steels (supra). The decision of the Tribunal in the case of Lacto Cosmetics (Vapi) Pvt. Ltd. is per incuriam and is not applicable to the facts of this case. With these terms, the appellant is not required to reverse credit on GTA services as per Rule 3(5) of Cenvat Credit Rules, 2004. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief.
(Dictated & pronounced in the open Court)

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