Custom, Excise & Service Tax Tribunal
Jumbo Bags Ltd vs Cce Chennai-I on 3 October, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal Nos. E/40433 & 40434/2016
(Arising out of Order-in-Appeal Nos. 236 & 237/2015 (CXA -II)
dated 26.11.2015 passed by the Commissioner of Central Excise
(Appeals - I), Chennai)
M/s. Jumbo Bags Ltd. Appellant
Vs.
Commissioner of GST & Central Excise
Chennai Respondent
Appearance Shri V. Srinivasan, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent CORAM Hon'ble Ms. Sulekha Beevi C.S., Member (Judicial) Date of Hearing / Decision: 03.10.2018 Final Order Nos. 42520-42521 / 2018 The issue that arises for consideration is whether CENVAT credit of service tax paid on fumigation service is to be allowed or not. The said issue stands decided in favour of the appellants in their own case vide Final Order Nos. 40289 & 40290/2016 dated 17.2.2016. Following the same, I am of the view that the impugned order cannot sustain, the same is set aside and the appeals are allowed with consequential relief, if any.
(Dictated and pronounced in open court) (Sulekha Beevi C.S.) Member (Judicial) Rex