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City Union Bank Ltd. v/s Commissioner of GST & Central Excise, Trichy


Company & Directors' Information:- CITY UNION BANK LIMITED [Active] CIN = L65110TN1904PLC001287

Company & Directors' Information:- GST PRIVATE LIMITED [Strike Off] CIN = U27104MH2002PTC136410

Company & Directors' Information:- CITY BANK LIMITED [Dissolved] CIN = U65110KL1926PLC000181

    Appeal No. ST/41054 of 2015, Final Order No. 42523 of 2018 in Application No. ST/ROA/40191 of 2017

    Decided On, 04 October 2018

    At, Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONOURABLE MS. C.S. SULEKHA BEEVI
    By, JUDICIAL MEMBER

    For the Appellant: J. Shankarraman, Advocate. For the Respondent: R. Subramaniam, AC (AR).



Judgment Text


C.S. Sulekha Beevi, Member (J)

1.The above application for restoration of appeal has been filed by the appellant seeking to restore the appeal that was disposed by Final Order No. 40740/2016, dated 5-5-2016.

2. On behalf of the appellant, Ld. Counsel Shri J. Shankarraman submitted that on 5-52016, the appellant or the Counsel could not appear before the Tribunal. They had filed an application for adjournment of the appeal by speed post. It was served on the Registry of the Tribunal on 5-5-2016. He has produced the proof of delivery as well as copy of the adjournment letter along with the restoration application. He submitted that though the appellant had requested for adjournment, the Tribunal had not considered the same and therefore the appeal had been decided ex parte without considering their contentions. He submitted that the appellants have a good case on merits and therefore the appeal may be restored. He relied upon the decision of the Hon'ble Supreme Court in the case of J.K. Synthetics Ltd. v. Collector of Central Excise - 1996 (86) E.L.T. 472 (S.C.).

3. The Ld. AR Shri R. Subramaniam opposed the application. He submitted that the appeal having been disposed on merits, the restoration application cannot be allowed.

4. Heard both sides.

5. First, I take up with regard to the restoration of the appeal. The Ld. Counsel has produced the proof of delivery as well as the copy of adjournment letter to support his claim that they had made a request for adjournment of the appeal, which was posted on 5-5-2016. However, the Tribunal has taken the matter for disposal and passed the ex parte order. Since the appellant had diligently prosecuted the matter and had taken steps to request for adjournment of the matter, I am of the view that the final order passed disposing the appeal ex parte requires to be recalled. So ordered.

6. Both sides were heard on merits of the appeal also. The Ld. Counsel Shri J. Shankarraman submitted that the issue is with regard to disallowance of CENVAT credit on panthal and shamiana services. The appellant is engaged in banking and financial services. The input services of panthal and shamiana service was availed by the appellant on the eve of inauguration of their new building/branch. Therefore the service was essential for providing the banking and financial services. The Ld. AR submitted that there is no nexus between the input services and the output services of banking and financial services and therefore the authorities below have rightly disallowed the credit.

7. After considering the submissions made by both sides as well as perusal of records, I am convinced that panthal and shamiana services availed by the appellant is essential for promotion of banking and financial services. The said services are utilized by the appellant to inform the public that a new branch has been started in the said place. Such services would help the appellant to attract customers and also inform the

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public about the new branch inaugurated. For these reason, I find that the disallowance of Cenvat credit on such input services cannot be justified. The credit availed by the appellant on panthal and shamiana services is therefore allowed. The impugned order is set aside and the appeal is allowed with consequential relief, if any.
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