Page 86 - GSTL_16 April 2020_Vol 35_Part 3

300 GST LAW TIMES [ Vol. 35
2020 (35) G.S.T.L. 300 (Tri. - Ahmd.)

IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD
[COURT NO. III]
Shri Ramesh Nair, Member (J)
SWEETY INDUSTRIES
Versus
COMMISSIONER OF C. EX. & S.T., VADODARA-I
Interim Order No. IO/47/2019-WZB/AHD, dated 9-8-2019 in Appeal
No. E/12738/2018
Cenvat credit - Availment of - On outward GTA service used for trans-
portation of goods from job worker’s premises to depot of principal manufac-
turer - Final product valued under Section 4A of Central Excise Act, 1944 by
applying the Notification No. 36/2001-C.E. (N.T.) - Whether job worker was
entitled for Cenvat credit on outward GTA service - In view of contrary judg-
ments of CESTAT and High Courts, matter referred to Larger Bench - Rule 3 of
Cenvat Credit Rules, 2004. [para 7]
Matter referred to Larger Bench
CASES CITED
Commissioner v. Mound Trading Company — Order decided on 16-7-2019
by Rajasthan Court — Noted ................................................................................................... [Paras 2, 6]
Genau Extrusion Ltd. — Final Order No. 40924/2019, dated 12-7-2019
by CESTAT, Chennai — Referred .................................................................................................. [Para 2]
Kohinoor Biscuit Products v. Commissioner — 2015 (37) S.T.R. 567 (Tribunal) — Noted .. [Paras 3, 4, 6]
Kohinoor Biscuits Products v. Commissioner — 2015 (38) S.T.R. J124 (All.) — Noted ........ [Paras 3, 4, 6]
Lao More Biscuits Pvt. Ltd. v. Commissioner — 2017 (47) S.T.R. 267 (Tribunal) — Referred ........ [Para 2]
M.P. Biscuits Pvt. Ltd. v. Commissioner — 2012 (282) E.L.T. 563 (Tribunal) — Noted ............ [Paras 2, 5]
MB Bakers Pvt. Ltd. — 2014-TIOL-2666 — Noted .......................................................................... [Paras 2, 6]
S.G. Snacks India Pvt. Ltd. — Final Order No. 40290/2019, dated 9-7-2019
by CESTAT, Channai — Referred .................................................................................................. [Para 2]
Sweetco Food Industries — Final Order No. A/10329/2018,
dated 13-2-2018 by CESTAT, Ahmedabad — Referred .............................................................. [Para 3]
REPRESENTED BY : Shri Sachin Chitnis, Advocate, for the Appellant.
Shri T.K. Sikdar, Assistant Commissioner (AR), for
the Respondent.
[Order]. - The brief facts of the case are that the appellant is engaged in
manufacture of ‘Biscuit’ on job work basis on behalf of M/s. Parle Products Pvt.
Ltd. They received inputs from their principal M/s. Parle Products Pvt. Ltd. and
after manufacturing of final product, they cleared the goods to depot of M/s.
Parle Products Pvt. Ltd. and discharged excise duty on MRP based valuation af-
ter deduction of permissible abatement from MRP. They received outward
transportation service from transporter for goods cleared from their factory up to
depot of M/s. Parle Products Pvt. Ltd. The transportation charge was borne by
the appellant. They availed Cenvat credit of Service Tax paid on such outward
GTA service. The principle and appellant have followed the procedure as laid
down in para 1 clause (ii) of Notification No. 36/2001-C.E. (N.T.), dated 26-6-
2001 according to which the appellant is required to pay duty on the value de-
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