9911796707
TMI Blog2014 (6) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... mises, this matter needs to be sorted out by a Larger Bench. - Matter referred to larger bench. - Appeal No.E/871, 1064, 1067, 1116/2011; E/338, 339, 382, 383/12; E/11436, 11437/2013 - ORDER No.03 /WZB/AHD/2013, - Dated:- 30-9-2013 - MR. M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Appellant : S/Shri V.B. Joshi, Rahul Gajera, S.J. Vyas, S.R. Dixit, D.K. Trivedi -Advocates For the Respondent : Dr. J. Nagori, Addl.Commissioner (A.R.), Shri P.N. Sarvaiya, Astt. Commissioner (A.R.), Shri G.P. Thomas, A.R. JUDGEMENT Per: M.V. Ravindran; 1. All these appeals are taken up for disposal today. These appeals were listed before the Single Member Bench, but since the issue involved in these cases needs to be considered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Endurance Technologies Pvt.Ltd. - 2011 (273) ELT 248 (Tri-Mum), has taken a diametricially opposite view than the view expressed by Rajhans Metals Pvt. Ltd. and other two decisions of the Tribunal. It is the submission that there being a contrary view expressed by the Division Benches, the matter may be referred to Larger Bench. This prayer of reference to Larger Bench is also based upon the judgment of Hon'ble High Court Mumbai in the case of Deepak Fertilizers Petrochemicals Corporation Ltd., delivered on 06.03.2013 wherein their Lordships have taken a view that Service Tax paid on input services received for setting up of storage tank away from the factory, is eligible for availment of CENVAT Credit. 5. Ld. Departmental Represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench, in as much as the ratio of the Hon'ble High Court of Mumbai in the case of Deepak Fertilizers Petrochemicals Corporation Ltd., though not in identical facts and circumstances as is in the case in hand, but in a similarly placed situation, also needs to be considered. At this juncture, we find that there being contrary views expressed as regards the availment of CENVAT Credit of Service Tax paid on the services rendered by a service provider at wind mill farms which is situated away from the factory premises, this matter needs to be sorted out by a Larger Bench. 9. Registry is directed to place the matter before Hon ble President for constituting a Larger Bench and set at rest the controversy which is arising out of differen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
