Custom, Excise & Service Tax Tribunal
Southern Agro Implements P Ltd vs Commissioner Of Gst&Amp;Cce(Chennai ... on 3 October, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/41546/2018
(Arising out of Order-in-Appeal No. 115/2017 (CTA-I) dated
16.3.2018 passed by the Commissioner of Central Excise
(Appeals - I), Chennai)
M/s.Southern Agro Implements Pvt. Ltd. Appellant
Vs.
Commissioner of GST & Central Excise
Chennai North Respondent
Appearance Shri S.R. Sankareswaran, Advocate for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent CORAM Hon'ble Ms. Sulekha Beevi C.S., Member (Judicial) Date of Hearing / Decision: 03.10.2018 Final Order No. 42519 / 2018 After hearing both sides, it is brought forth that the issue for consideration in the above appeal is whether the appellants are eligible for CENVAT credit on cleaning and housekeeping services availed for cleaning the equipment / machineries in the factory and also the factory premises.
2. The ld. counsel Shri S.R. Sankareswaran submitted that the issue stands covered in favour of the appellant in their own case vide Final Order No. 41745/2018 dated 7.6.2018. 2
3. The ld. AR Shri L. Nandakumar appeared on behalf of the respondent.
4. Heard both sides.
5. Taking note of the fact that the issue stands covered in the above stated final order, I am of the view that the impugned order cannot sustain. The same is set aside and the appeal is allowed with consequential relief, if any.
(Dictated and pronounced in open court) (Sulekha Beevi C.S.) Member (Judicial) Rex