Custom, Excise & Service Tax Tribunal
M/S Elecon Engg Co Ltd vs Commissioner Of Central Excise on 1 February, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad -ooOoo- Appeal No. : E/13549/2013 Application No. : E/ORS/10807/2016 Arising out of OIA-VAD-EXCUS-001-APP-338-2013-14 dt 02/09/2013 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) - VADODARA-I M/s Elecon Engg Co Ltd - Appellant(s) Vs Commissioner of Central Excise, Customs and Service Tax (Appeals) - VADODARA-I - Respondent(s)
Represented by For Applicant(s) : Ms Anshika Sood, Advocate For Respondent(s) : Shri L Patra, Authorised Representative CORAM :
Dr D.M. Misra, Hon'ble Member (Judicial) Date of Hearing / Decision : 01/02/2017 ORDER No. A/10367 / 2017 dt 1/2/2017 Per : Dr D.M. Misra;
This is an appeal filed against OIA-VAD-EXCUS-001-APP-338-2013-14 dt 02/09/2013 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) - VADODARA-I
2. The brief facts of the case are that the appellant had availed Cenvat Credit on Services viz., Security Services provided at Guest House, MDs Bungalow, maintenance of Triangle Garden and Maintenance of Wind Mill (Kutch) during the period April 2007 to Feb. 2010. Alleging that the said services are not eligible to Cenvat Credit, demand Notice was issued on 27.01.2012 for recovery of Cenvat Credit of Rs 2,26,613/- alongwith proposal for penalty. The demand was confirmed with equal amount of penalty. Aggrieved by the said Order they preferred an appeal before the Ld. Commissioner(Appeals), who in turn, rejected their Appeal. Hence, the present Appeal.
3. The Ld Advocate for the Appellant submits that eligibility of Cenvat Credit on services of Maintenance of Garden inside the factory premise is covered by the decision of Honble Karnataka High Court in the case of CCE, Bangalore vs Millipore India Pvt Ltd 2012(26)STR.514 (Kar.) and Maintenance Service provided at Wind Mill situated outside factory premises is covered by the Larger Bench decision of this Tribunal in the case of CCE&ST, Ahmedabad I,II,III vs Parry Engg & Electronics Pvt Ltd 2015(40)STR.243 (Tri LB). The Ld Advocates fairly agrees to reverse the amount in relation to services received at Guest House and MDs Bungalow.
3. The Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals).
4. I find that the admissibility of Cenvat Credit on the services viz., Maintenance of Garden in the factory premises and Maintenance of Wind Mill situated outside factory premises, is covered by the decision of the Honble High Court of Karnataka and in the case of M/s Millipore India Pvt Ltd (supra) by Larger Bench of the Tribunal in the case of M/s Parry Engg & Electronics Pvt Ltd (supra), respectively. However, for ascertaining the amount involved on Maintenance of Guest House and MDs Bungalow, the matter is remanded to the Adjudicating Authority. The appeal is disposed of as above. MA also disposed of.
(Dictated and pronounced in the open Court) (D.M. Misra) Member (Judicial) swami ??
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