AUTHORITY FOR ADVANCE RULINGS
(CENTRAL EXCISE, CUSTOMS & SERVICE TAX)
Hon'ble Mr.Justice Syed Shah Mohammad Quadri (Chairman)
Applicant M/s Sunbeam Auto Limited
38/6, KM Stone,
Commissioner concerned Commissionerate-Delhi-III
1st Floor, Udyog Vihar, Udyog Minar
Phase-V, Vanijya Nikunj, Gurgaon
Present for the Applicant None
Present for the Commissioner Mr. A.K. Roy, Joint CDR
concerned Mr. B.K. Singh, JDR
CESTAT, New Delhi
O R D E R
(Hon'ble Mr. Justice Syed Shah Mohammad Quadri)
The applicant in this application under Section 96C of the Finance Act, 1994, seeks an advance ruling of the Authority on the following questions.
"1. The price received by the Company are delivered prices (inclusive of freight cost where freight cost is to be borne by the company). Whether service tax paid on such outward freight is Cenvatable and is allowable to be set off against the Excise duty/service tax liability of the company.
2. Similarly whether the Service Tax paid by the Company on freight in respect of goods supplied to customer at Chennai which are transshipped at Chennai and subsequently delivered from the godown to the customer is CENVATABLE when the price of goods is inclusive of freight meaning thereby price paid by Customer is delivered price to the customer."
2. On examination of the application, the office of the Authority has pointed out certain defects/deficiencies which need not be adverted to here in view of the subsequent letter of the applicant faxed to the Secretary of the Authority. In the said faxed letter the applicant requested for the refund of the fee and stated that it would be withdrawing the application as it was given to understand that the provision of the Act are not applicable for domestic companies.
3. Neither in the Act nor in the rules framed thereunder we find any provision for enabling the applicant to claim refund of the fee deposited alongwith the application. We, therefore, are unable to accede to the request of the applicant.
4. In so far as the maintainability of the application is concerned, the applicant itself has indicated that it is not end to seek advance ruling and wants to withdraw. After this order was dictated Mr. M.P. Singh (Vice President of M/s Sunbeam Auto Limited) appeared for the applicant, regretted for not being present when the case was taken up and reiterated the request made in the faxed letter. We, therefore, reject the application as "Withdrawn".
Dated : 5th December, 2006