Custom, Excise & Service Tax Tribunal
Federal Mogul Goetze (India) Ltd vs Cce, Chandigarh-Ii on 22 May, 2012
CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL,
West Block No. 2, R.K. Puram, NEW DELHI
COURT No. III
Excise Appeal No.348 of 2010(SM)
Date of Hearing / Decision : 22.05.2012.
[Arising out of Order-In-Appeal No.53/CE/APPL/CHD-II/2009, dated 15.12.2009 issued by CCE, Chandigarh]
For approval and signature:
Honble Ms. Archana Wadhwa, 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?
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3
Whether Their Lordships wish to see the fair copy of the Order?
4
Whether Order is to be circulated to the Departmental authorities?
Federal Mogul Goetze (India) Ltd. Appellants
Versus
CCE, Chandigarh-II Respondent
Coram:
Honble Ms. Archana Wadhwa, Judicial Member Present for the Appellants Shri Hemant Bajaj, Adv. Present for Respondent Ms. Renu Jagdev, AR Order No._______________ Dated :___________ Per Ms. Archana Wadhwa:
The issue in the appeal is as to whether the applicant is entitled to Cenvat Credit on service tax paid on rent-a-cab services availed for bringing the employees from their residence to factory premises. I find that the issue stands covered by the earlier decision of the Tribunal in the case of appellant which stands confirmed by Honble High Court of Punjab & Haryana reported in 2011(TIOL)650HC(P&H). As such by following the said decision, I set aside the impugned order and allow the appeal with consequential relief to the appellants. (Pronounced in the open court) (Archana Wadhwa) Judicial Member RK-I ??
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