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2023 (11) TMI 564 - CESTAT BANGALOREAbatement of appeal - Initiation of CIRP under IBC - no application for continuance of the proceeding before this Tribunal is filed by the liquidator - CENVAT Credit - outward freight for transportation of goods sold at the factory gate - place of removal - HELD THAT:- The service tax paid on transportation of the goods from the factory gate to the premises of the customer has been taken as credit under Cenvat Credit Rules by the appellant - as per the decision of the Hon’ble Apex Court in COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT] and the Board’s Circular No. 999/6/2015-CX dated 28/02/2015, Cenvat credit is not available from the place of removal to the place of delivery of the goods. The appellant was declared as insolvent consequent to the proceedings under the Insolvency and Bankruptcy Code, 2016 and a liquidator has been appointed. Hence, a notice was sent to the liquidator intimating the adjourned date of hearing i.e., 08.09.2023. However, the liquidator has not attended the hearing nor sent any communication seeking adjournment. As regards the continuation of the proceeding, in this case, the liquidator has to apply to this Tribunal for continuation of the proceeding with the approval of the Hon’ble NCLT - in the present case no such application has been filed by the liquidator for the continuance of the proceedings before this forum and hence the appeal stands abated by the operation of this rule. Hence, when the company is in the process of liquidation under IBC Code, 2016 and a liquidator is appointed, where no application for continuance of the proceeding before this Tribunal is filed by the liquidator, the proceedings before this Tribunal abate. Thus, the appeal abates as per Rule 22 of CESTAT Procedure Rules,1982.
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