Custom, Excise & Service Tax Tribunal
Jk Fabrics (Bangalore) Pvt Ltd vs Commissioner Of Central Excise, ... on 15 September, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: E/27241/2013-SM [Arising out of Order-in-Appeal No. 192-2013 dated 17/04/2013 passed by Commissioner of Central Excise, (Appeals-I) BANGALORE] For approval and signature: HON'BLE SHRI S.S GARG, JUDICIAL MEMBER 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? Yes 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Jk Fabrics (bangalore) Pvt Ltd No.65 & 66, Meenukunte, Village, Opp:itc Factory Gate, Jala Hobli, Devanahalli, BANGALORE - 562157 KARNATAKA Appellant(s) Versus Commissioner of Central Excise, Service Tax And Customs BANGALORE-II PB 5400 CR BUIDING...QUEENS ROAD, BANGALORE, - 560001 KARNATAKA Respondent(s)
Appearance:
Mr. A.S. MONNAPPA, Adv NO.128, 3RD STAGE, VINAYAKA LAYOUT, VIJAYANAGAR, BANGALORE BANGALORE - 560040 KARNATAKA For the Appellant Mr. J. HARISH, A.R. For the Respondent Date of Hearing: 15/09/2016 Date of Decision: 15/09/2016 CORAM:
HON'BLE SHRI S.S GARG, JUDICIAL MEMBER Final Order No. 20775 / 2016 Per : S.S GARG This appeal is directed against order-in-appeal No. 192/2013 dated 17.04.2013 passed by Commissioner of Central Excise (Appeals) Bangalore vide which he has rejected the refund claim of accumulated CENVAT credit on banking services, consultation services, AMC for maintenance of ERP software and implementation for textile industry, manpower recruitment and supply service, company secretary services, forex consultant service on the ground that these services do not have any nexus with the manufacturing activity of the appellant.
2. Heard both sides and perused the records.
3. On a careful consideration of the submissions made by both sides and on perusal of the records I find that the appellant is eligible for refund of CENVAT credit in respect of all the above services and the issue is squarely covered in favour of the appellant by the following judgements:
Sl.
No. Name of service Case law 1 banking services Semco Electric Pvt Ltd Vs CCE [2012(25)STR73 (Tri-Mum)]
2.
Consultation service CST Mumbai Vs MMS Maritime (India) Pvt Ltd [2016(41)STR 869(T)]
3. AMC for maintenance of ERP software IBM India Pvt Ltd Vs Commr [2010(17)STR 317(Tri-Bang)]
4. Manpower recruitment & supply service CST Mumbai Vs MMS Maritime (India) Pvt Ltd [2016(41)STR 869(T)]
5. Company secretary service CST Mumbai Vs MMS Maritime (India) Pvt Ltd [2016(41)STR 869(T)]
6. Forex consultant service CST Mumbai Vs MMS Maritime (India) Pvt Ltd [2016(41)STR 869(T)] Since the issue is covered in favour of the appellant by the judgements cited above, I allow the appeal of the appellant with consequential relief if any. (Order pronounced in open court) S.S GARG JUDICIAL MEMBER pnr 3