Custom, Excise & Service Tax Tribunal
Customs Excise & Service Tax Appellate ... vs Hitachi Home & Life Solution (I) Ltd on 7 September, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, 2nd Floor, Bahumali Bhavan, Asarwa, Ahmedabad Central Excise Appeal No.10380 of 2015 -SM Arising out of the Order-in-Appeal No.AHM-EXCUS-003-APP-116-14-15 dated 9.12.2014 passed by the Commissioner (Appeals I), Central Excise, Ahmedabad. C.C.E., Ahmedabad III .. Appellant Vs. Hitachi Home & Life Solution (I) Ltd .. Respondent
Appearance:
Present Shri N. Satwani, A.R. for the Appellant-Revenue Present Shri S.J. Vyas, Advocate for the Respondent Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision:7.9.2017 Final Order No.A/12337/2017 Per Dr. D.M. Misra:
Heard both sides. This appeal is filed by the Revenue challenging the Order-in-Appeal No. AHM-EXCUS-003-APP-116-14-15 dated 9.12.2014 passed by the Commissioner (Appeals I), Central Excise, Ahmedabad whereunder the ld. Commissioner (Appeals) allowed the CENVAT credit of service tax paid on repair and maintenance service by engaging 3rd party in the repair of machines supplied during the warranty period which is covered by the decision of this Tribunal in the case of IFB Industries Ltd. vs. C.C.E., Bhopal 2017 (1) TMI 550 CESTAT New Delhi. Following the said precedent, the impugned order is upheld and Revenues appeal being devoid of merit is dismissed.
(Dr. D.M. Misra) Member (Judicial scd/ 2