2019 (7) TMI 1862

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.... Bijay Kumar, Member (Technical) Present for the Appellant: Shri Ishan Saran, Advocate Present for the Respondent: Shri P. Juneja, DR ORDER The present appeal is filed against the above mention Order-in-Appeal. The issue involve in this case pertains to inclusion of VAT subsidy amount (in the form of Vat-37 B challans, which can be utilized for subsequent period for discharge VAT), for....

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....of Shree Cements Ltd. V/s CCE, Alwar 2018-TIOL-748-CESTAT-DEL, where it was observed that:- 7. We have heard both sides at length and perused the appeal record. As out lined above, the appellants are covered by the Investment Promotion Schemes of the Rajasthan Government. In terms of the various schemes of the Rajasthan Government, the appellants are required to discharge their VAT liabil....

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....t of VAT. 8. Both sides have referred to the decision of the Apex Court in the case of Super Synotex India Ltd. In the above decision the Apex Court has categorically held that after 01/07/2000, unless the sales tax/VAT is actually paid to the good, no benefit towards excise duty can be given in terms of Section 4(3)(d). However, we note that the Tribunal in the case of Welspun Corporatio....

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....such Challan are considered legal payments of tax. In view of the above, Revenue is not correct in taking the view that VAT liability discharged by utilizing such subsidy challans cannot be taken as VAT actually paid. 10. It is pertinent to reproduce the observations of the Tribunal in the Welspun Corporation Ltd. case "5.1 The Respondent company opted for "Remission of Tax Schem....