B S v. Murthy Technical Member Archana Wadhwa Judicial Member Rv 2

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: E/997/2009-DB [Arising out of Order-in-Original No. 84/2009 Commr. LTU dated 19/08/2009 passed by the Commissioner of Central Excise & Service Tax, Large Tax Payer Unit, Bangalore.] For approval and signature: HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes M/s. HEWLETT PACKARD INDIA SALES PVT. LTD. No.92, INDUSTRIAL SUBURB, II STAGE, YESHWANTHAPUR BANGLAORE 560 022. Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax BANGALORE-LTU

100 FT RING ROAD, JSS TOWERS, BANASHANKARI-III STAGE, BANGALORE 560 085. KARNATAKA Respondent(s) Appearance: Ms. Sandhya, Advocate

V. LAKSHMIKUMARAN & V. SRIDHARAN WORLD TRADE CENTRE NO.404-406, 4TH FLOOR, SOUTH WING BRIGADE GATEWAY CAMPUS NO.26/1, DR. RAJKUMAR ROAD, MALLESWARAM . BANGALORE - 560 055 KARNATAKA For the Appellant Mr. R. Gurunathan, AC (AR) For the Respondent Date of Hearing: 09/02/2015 Date of Decision: 09/02/2015 CORAM: HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER Final Order No. 20310 / 2015 Per : ARCHANA WADHWA Both sides agree that the issue in the present case which is relatable to payment of Education Cess and Secondary & Higher Education (SHE) Cess in respect of goods cleared by 100% EOU to DTA, on which the appellant has discharged the said duty at the time of import stands covered by the Larger Bench decision of the Tribunal in the case of M/s. Kumar Arch Tech Pvt. Ltd. vs. CCE, Jaipur: 2013 (290) S.T.R. 372 (Tri.-LB). It stands held that there is no legal requirement of payment of Education Cess and SHE cess at the time of clearance from the 100% EOU to DTA. By following the said decision, we set aside the impugned order and allow the appeal with consequential relief to the appellant. (Operative portion of the Order was pronounced in open court) B.S.V.MURTHY TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER