Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise vs Viseon Automotive Systems India ... on 9 May, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH
CHENNAI
Appeal No.E/476/2008
[Arising out of Order-in-Appeal No.47/2008 (M-III) dt.18.7.2008 passed by the Commissioner of Central Excise (Appeals), Chennai]
Commissioner of Central Excise,
Chennai-III Appellant
Versus
Viseon Automotive Systems India Pvt.Ltd. Respondent
Appearance:
Shri K.P.Muralidharan, AC (AR) For the Appellant
Shri Rohan, Advocate For the Respondent
CORAM :
Honble Shri D.N.Panda, Judicial Member
Honble Shri V. Padmanabhan, Technical Member
Date of Hearing/Decision : 9.5.2016
FINAL ORDER No.40753/2016
Per D.N.Panda
Revenue does not agree with the contentions of both the authorities below in respect of cenvat credit claimed by respondent on the transport service availed to bring the workers to their factory site.
2. Heard both sides and perused the records.
3. Our attention was specifically drawn to para-10 of the adjudication order. It appears that learned adjudicating authority has examined the issue as to the distance between the place of work and the place where workers are picked up. This aspect is also coming out from para-7 of his order.
4. When the nexus and integral connection of input with the manufacture comes out, it would not be proper to entertain Revenue appeal since no evidence has come from Revenue to impeach the order of the Commissioner (Appeals). Such decision can be taken following the ratio laid down by the Apex Court in the case of Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut 2010 (260) ELT 321 (SC).
5. In view of the above reasoning, Revenue appeal is dismissed.
(Dictated and pronounced in open court)
(V.PADMANABHAN) (D.N. PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
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