Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S. Pricol Ltd on 3 September, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/00195/2012
[Arising out of Order-in-Appeal No.CMB-CEX-000-APP-225-11, dated 30.11.2011 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Coimbatore]
COMMISSIONER OF CENTRAL EXCISE, COIMBATORE
APPELLANT
Versus
M/s. PRICOL LTD.
RESPONDENT
Appearance:
For the Appellant Shri L. Paneerselvan, AC (AR) For the Respondent Ms. K. Ramya, Adv.
CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 03-09-2015 FINAL ORDER NO. 41146 / 2015 The only dispute in this appeal is whether Cenvat credit on the service of Man-power Recruitment or Supply Agency availed by respondent is permissible to the respondent. There is no finding in the appellate order as to no use of such service nor also any finding as to no requirement of man-power for running the canteen which was part of the factory. Therefore, there is no need to interfere with the order of learned Commissioner (Appeals), for which, the Revenue appeal is dismissed. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 03-09-2015 DRAFT Remarks I II III Date of dictation 03.09.2015 Draft Order - Date of typing 03.09.2015 Fair Order Typing 03.09.2015 Date of number and date of dispatch 08/09/2015 2