Custom, Excise & Service Tax Tribunal
Cce, Chennai Ii vs M/S. Rane Brake Lining Ltd on 4 September, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/262/2012
(Arising out of Order-in-Appeal No. 12/2012 (M-II) dated 162.2012 passed by the Commissioner of Central Excise (Appeals), Chennai)
CCE, Chennai II Appellant
Vs.
M/s. Rane Brake Lining Ltd. Respondent
Appearance Ms. Indira Sisupal, AC (AR), for the Appellant Shri G. Natarajan, Advocate for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 04.09.2015 Final Order No. 41105 / 2015 The services described in para 2 at page 2 of the order recorded by learned Commissioner (Appeals) throws light that all the services were integral to carry out the activity of business or manufacture. Therefore, there is no scope to interfere to his order passed in view of specific provision in Rule 2(l) of CENVAT Credit rules, 2004 widening the ambit of input service defined thereunder. Accordingly, Revenue appeal is dismissed. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2