CESTAT, AHMEDABAD BENCH
Adani Petronet (Dahej) Port (P.) Ltd.
Commissioner of Service Tax, Ahmedabad
ORDER NO. A/10135/WZB/AHD/2013
APPEAL NO. ST/261 OF 2011
JANUARY 21, 2013
1. When this appeal was called out, I find that the issue involved in this case is regarding reversal of cenvat credit sought by the department by Superintendent of Central Excise vide his letter No. SD-02/Adani/AR-VI/10-11 dated 20.09.2010. Aggrieved by such a letter the appellant preferred appeal before the first appellate authority and the first appellate authority vide impugned order has rejected the appeal holding that the letter issued by the Superintendent is not an appealable order issued by a competent authority.
2. After hearing both sides for sometime on the issue, I find that the first appellate authority was correct in holding that the letter issued by the Superintendent is not an appealable order issued by a competent authority. It is also recorded that since a show cause notice on the same issue has already been issued to the appellant herein, the outcome of such adjudication proceedings is an appealable order before higher judicial fora. Accordingly, I find that the first appellate authority was correct in rejecting the appeal filed by the assessee.
3. In my view, the impugned order is correct and legal to the extent it challenged before the bench. Accordingly, the appeal is rejected.