Custom, Excise & Service Tax Tribunal
C.C.E.,C.C-Hyderabad-Iii vs M/S. Ennore Foundries Ltd on 17 October, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Application(s) Involved: E/Stay/26966/2013 in E/26626/2013-SM Appeal(s) Involved: E/26626/2013-SM [Arising out of Order in Appeal No.10/2013 dt 25/02/2013 passed by Commissioner of Central Excise and Service Tax , HYDERABAD-III ] C.C.E.,C.C-HYDERABAD-III Appellant Versus M/s. Ennore Foundries Ltd. (Presently Hinduja Foundries Ltd.) Respondent
Appearance:
Mr.R.Gurunathan, Addl. Commissioner (AR) For the Appellant Mr.R. Raghavan, Advocate For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY , TECHNICAL MEMBER Date of Hearing: 17/10/2013 Date of Decision: 17/10/2013 Final Order No. 26787 / 2013 Order Per : B.S.V.MURTHY The dispute relates to CENVAT credit of service tax paid on pest control service availed in respect of the factory premises, outdoor catering services utilized for providing canteen facilities to the employees and insurance provided to employees.
2. Both sides agree that eligibility of credit of service tax paid on outdoor catering service and employees insurance is covered by precedent decisions and therefore, the issue is no longer res integra and therefore the credit is admissible. As regards pest control service, I find that the same has been utilized in respect of factory premises and therefore, it is clearly covered by the definition of input service.
3. Under these circumstances, it would not serve any purpose in rejecting the stay and postponing the appeal to a later date, since the issue is covered by the precedent decisions and in the case of pest control service, it is covered by the definition of input service. According the stay application is rejected and appeal itself is rejected.
(Order dictated and pronounced in open court) B.S.V.MURTHY TECHNICAL MEMBER rv 2