RAJASTHAN TEXTILE MILLS Vs. CCE

JUDGEMENT

(1.) COMMON issue is involved in these appeals and, therefore, both are being taken up together for disposal.

(2.) A show cause notice dated 8.3.2006 was issued alleging that the appellants had wrongly taken/availed credit of service tax including Education Cess amounting to Rs. 1,25,518/ - on the service of Customs House Agent engaged for clearances of export consignments during the period from 01.11.2004 to 30.11.2005. The original authority confirmed the demand of tax and refrained from imposition of penalty. The appellants filed appeal before the Commissioner (Appeals) for setting aside adjudication order, which was rejected. Revenue also filed appeal before the Commissioner (Appeals) for imposition of penalty under Section 11AC of Central Excise Act, 1944 which was allowed. Hence, the appellants filed the two appeal against orders of the Commissioner (Appeals). After hearing both sides and on perusal of the records, I find that the issue has been covered in favour of the appellants by the decision of the Tribunal as under:

(3.) IT is also relied upon the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. v. CCE & ST reported in, (2009) 21 STT 77 ( Bombay - CESTAT -LB).