ALKRAFT THERMOTECHNOLOGIES PVT LTD Vs. COMMISSIONER OF CENTRAL EXCISE; DEPUTY COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Final orders passed by the Customs, Excise & Service Tax Appellate Tribunal, Chennai, dated 02.02.2016 in No.40360 of 2016, is impugned before us.

(2.) Short facts leading to the appeal are that M/s. Alkraft Thermotechnologies Pvt. Ltd., the appellant herein, has been served with two show cause notices No. 25/2010 dated 06.10.2010 and 26/2010 dated 11.10.2010 respectively. A joint adjudication was done, which culminated into an order in Original No.02/2011 dated 15.03.2011, wherein, Cenvat credit on service tax paid on Goods Transport Agency services has been denied. Being aggrieved, M/s.Alkraft Thermotechnologies Pvt. Ltd., preferred an appeal to the Commissioner (Appeals). Appeal was rejected vide an Order-in-Appeal No.6/2014 dated 07.01.2014. Challenging the same, a further appeal was preferred before CESTAT, Chennai.

(3.) Before CESTAT, Chennai, the appellant raised several issues. Before the Tribunal, learned counsel appearing for the respective appellants have agreed that if the following two questions are answered, that would serve the purpose of filing the appeals before the Tribunal, as a common issue and all other issues may be left open, to be decided by adjudicating authority in the respective appeals. Material on record discloses that the following two questions have been raised and answered by the Tribunal :-