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TMI Blog2016 (6) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... stered office at Chennai. The appellants are registered with Service Tax department for payment of service tax on output service rendered by them, and are regularly filing ER-1 returns for excisable goods cleared on payment of duty. The appellants availed credit for Excise duty paid on inputs and capital goods as well as Service tax paid on Input services. Show cause notices were issued for different periods which culminated in passing of respective OIOs. On appeal, the learned Commissioner (Appeals) upheld the OIOs. The details of show cause notice, the period of dispute, duty amount etc. are tabulated herein below :- Appeal No. OIO No. OIA No. Period Involved Amount (Rs.) E/40122/2015 14/2013-CE dt. 13/3/2013 11/2014 (M-III) Dt. 10.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of records on the issue of trading activities rendered by appellant, the matter may be remanded to the original authority. He relied on the following case laws :- (1) CC & CEX Vs DNH Spinners 2009 (16) STR 418 (Tri.-Ahmd.) (2) Modern Petrofils Vs CCE Vadodara 2010 (20) STR 627 (Tri.-Ahmd.) (3) CCE Vapi Vs Samita Conductors Ltd. 2012 (278) ELT 492 (Tri.-Ahmd.) (4) Parekh Plast (India) Pvt. Ltd. Vs CCE Vapi 2012 (25) STR 46 (Tri.-Ahmd.) (5) Pricol Ltd. Vs CCE Coimbatore 2015 (38) STR 668 (Tri.-Chennai (6) Bhansali Engg. Polymers Ltd. 2016 (42) STR 86 (Tri.-Del.) 4. Revenue was represented by Shri S. Mohan, A.C (A.R). Ld. A.R submitted that appellant availed credit of service tax paid on input services addressed to their He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been taken. Both sides have made their respective pleas with regard to eligibility or otherwise. I find that this issue is covered in the light of case laws cited by the appellant. From the above case laws, I find that this Bench of the Tribunal, in the case of Pricol Ltd. Vs CCE Coimbatore 2015 (38) STR 668 (Tri.-Chennai) is directly on the issue on hand wherein the Tribunal has held that procedural law deserves to be construed as directory instead of mandatory for its application. The relevant paragraphs 7 & 8 of the Tribunal's decision are reproduced as under :- "7. Perusal of the substantial law in Rule 2(m) leads to the conclusion that appellant was entitled to the credit for no finding on the genuinity of the credit av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge employed by the draftsman of processual (sic) law may be liberal or stringent, but the fact remains that the object of prescribing procedure is to advance the cause of justice. In an adversarial system, no party should ordinarily be denied the opportunity of participating in the process of justice dispensation. Unless compelled by express and specific language of the statute, the provisions of CPC or any other procedural enactment ought not to be construed in a manner which would leave the court helpless to meet extraordinary situations in the ends of justice. 10. The mortality of justice at the hands of law troubles a Judges conscience and points an angry interrogation at the law reformer. 11. The processual law so dominates in cer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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