Custom, Excise & Service Tax Tribunal
Cce, Chennai vs M/S. Sundaram Brake Linings Ltd on 1 September, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
E/487/07 and E/CO/34/2007
(Arising out of Order-in-Appeal No. 40/2007 (M-II) dated 28.2.2007 passed by the Commissioner of Central Excise (Appeals), Chennai)
CCE, Chennai Appellant
Vs.
M/s. Sundaram Brake Linings Ltd. Respondents
Appearance Ms. T.H. Rao, SDR for the Appellant Shri M. Kannan, Advocate for the Respondents CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 01.09.2009 Date of Decision: 01.09.2009 Final Order No. ____________ Heard both sides. In this case the lower appellate authority has allowed credit of service tax paid in respect of mobile phones following the decision of the Tribunal in the case of Indian Rayon and Industries Ltd. Vs. CCE, Bhavnagar 2006 (4) STR 79 (Tri. Mumbai). The Department is not in position to show any decision contrary to the cited decision of the Tribunal by any higher judicial fora. On the other hand, the learned SDR fairly states that the Board has issued a circular allowing such credit vide Circular No. 97/8/2007-ST dated 23.8.2007. As such the Departments appeal has no merit and the same is rejected.
2. The cross-objection filed by the assessee is also disposed of accordingly. (Dictated and pronounced in open court) (Dr. Chittaranjan Satapathy) Technical Member Rex ??
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