Custom, Excise & Service Tax Tribunal
M/S Ceat Ltd vs C.C.E. & C.- Vadodara-Ii on 31 July, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/11436/2016-SM [Arising out of OIA No.VAD-EXCUS-002-APP-563/2015-16, dated 26.02.2016 passed byCommissioner (Appeals-I), Vadodara] M/s Ceat Ltd. Appellant Vs C.C.E. & C.- Vadodara-II Respondent
Represented by:
For Appellant: Request on Merit For Respondent: Smt. Nitina Nagori, A.R. (Addl. Commissioner) CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/decision:31.07.2017 Final Order No._A/11734/2017 Per: Dr. D.M. Misra Heard both sides.
2. This appeal is filed against OIA-VAD-EXCUS-002-APP-563/2015-16, dated 26.02.2016 passed by the Commissioner (Appeals) Central Excise, Customs and Service Tax-VADODARA-I.
3. Briefly stated the facts of the case are that the appellant had availed Cenvat Credit on Gardening service/Land Devlopment during the period from July 2010 to February 2012. Alleging that the said services are not eligible to credit, a show-cause-cum-demand notice was issued to them on 13.03.2015 for recovery of the said credit alongwith proposal for imposition of penalty. On adjudication, the demand was confirmed and penalty imposed. Aggrieved by the said order, the Appellant filed an appeal before the Ld. Commissioner (Appeals), who in turn rejected the appeal. Hence, the present Appeal.
4. The Ld. Advocate for the appellants submits that the aforesaid services has been held as Input Services as defined under Rule 2(l) of the Cenvat Credit Rules 2004 in the judgment of Honble High Court of Madras in the case of CCE&ST, Chennai vs Rane TRW Steering Systems Ltd 2015(39)STR.13.
5. The Ld. AR for the Revenue reiterated the finding of the Ld. Commissioner (Appeal).
6. I find that Service Tax paid in relation to Gardening/ Land Development Service is covered under the scope of Input Services as defined under Rule 2(l) of the Cenvat Credit Rules 2004 as held by the Honble Madras High Court in the aforesaid M/s Rane TRW Steering Systems Ltd (Supra) case. In the result, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per law.
(Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Neha 2 | Page E/11436/2016-SM