Custom, Excise & Service Tax Tribunal
M/S Nirma Limited vs C.C.E & S.T.- Vadodara on 19 July, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : E/10685/2014 (Arising out of OIA No. VAD-EXCUS-001-APP-618/13-14 dated 15.01.2014 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Vadodara) M/s Nirma Limited : Appellant (s) Vs C.C.E & S.T.- Vadodara : Respondent (s)
Represented by:
For Appellant (s) : None For Respondent (s): Shri N. Satwani, Authorised Representative CORAM :
Dr. D. M. Misra, Hon'ble Member (Judicial) Date of Hearing/Decision: 19.07.2017 ORDER No. A/11414 / 2017 Per : Dr. D. M. Misra None present for the appellant. Heard the Ld. Authorised Representative for the Revenue.
2. The short issue involved in the present case is whether the appellants are eligible to Cenvat credit on Outdoor Catering Service rendered during the period December 2005 to November 2010 amounting to Rs. 78,632/-. I find that the issue is covered by the decision of Honble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-I vs. Ferromatic Milacron India Ltd. 2011 (21) STR 8 (Guj.).
3. In the result, the impugned order is set-aside and the appeal is allowed with consequential relief, if any, as per law. (Dictated and pronounced in the Court) (D. M. Misra) Member (Judicial) G.Y. 1 Appeal No. E/10685/2014