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2019 (8) TMI 377 - AT - Central ExciseCondonation of delay of 5 days in filing appeal - CENVAT credit - input services - outward GTA Service - HELD THAT:- The Ld. Commissioner (Appeals) is empowered to condone the delay of 30 days after normal period of 60 days. The condonation of delay was sought by the appellant on the ground that concern staff was not well and to that effect the medical certificate was submitted. In my considered view on the basis of medical ground, the Ld. Commissioner (Appeals) should have condoned the delay. CENVAT Credit - input services - outward GTA Service - HELD THAT:- Once he rejects the appeal on limitation, he has no jurisdiction to entertain the appeal on merit - the denial of cenvat credit was on the basis of Hon’ble Supreme Court judgment in COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT] case, subsequently, this Tribunal has passed judgment after considering Hon’ble Supreme Court judgment in M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1488 - CESTAT AHMEDABAD] therefore, in the light of subsequent development, the matter needs to be re-considered on merit. Appeal allowed by way of remand.
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