COMMISSIONER OF C. EX., PONDICHERRY Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) Aggrieved by the order of the Tribunal in allowing the respective appeals filed by the assessee, the Revenue/appellant is before this Court by filing the present appeals. While admitting the appeals, this Court framed the following substantial questions of law for consideration in the respective appeals:-

(2.) The case of the respective respondent/assessee is that they filed ST-3 Returns for the respective periods and, thereafter, utilised the Cenvat credit so accrued for payment of service tax and education cess respectively in relation to freight for inward movement of goods received by them. However, after due process of law, the Adjudicating Authority as well as the Commissioner (Appeals) held against the assessee confirming the demand along with interest inasmuch as the assessees have not discharged the duty liability as envisaged under the Act and the Rules. Against the said order, the appeals preferred by the respective assessees were allowed by the Tribunal against which the Revenue is before this Court by filing the present appeals.

(3.) Though the appeals have been admitted on two substantial questions of law, at the time of hearing the main appeals, this Court felt that the second substantial question of law alone requires to be considered in both the appeals, which was fairly accepted by the learned counsel on either side. Accordingly, this Court is considering only the second substantial question of law in both the appeals.