Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S.Wheels India Ltd on 24 August, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.E/391/2007
[Arising out of Order-in-Appeal No.48/2007 (M-II) dated 15.03.2007 passed by the Commissioner of Central Excise (Appeals), Chennai]
For approval and signature:
Honble Ms.JYOTI BALASUNDARAM, Vice-President
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 the Member wishes to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Commissioner of Central Excise, Chennai
Appellant
Versus
M/s.Wheels India Ltd.
Respondents
Appearance :
Shri T.H. Rao, SDR Shri M. Kannan, Adv. For the Appellant For the Respondents CORAM:
Honble Ms.Jyoti Balasundaram, Vice-President Date of hearing : 24.08.2009 Date of decision : 24.08.2009 Final Order No.____________ The Revenue challenges the order of the Commissioner of Central Excise (Appeals) extending CENVAT Credit of service tax paid on cellular telephones provided by the respondents to its employees.
2. I have heard both sides. The records do not show that the cell phones were used by the employees for other than official purpose. In these circumstances, CENVAT credit of service tax is admissible to the assessees in the light of the Tribunals decision in Indian Rayon & Industries Ltd. Vs Commissioner of Central Excise, Bhavnagar [2006 (4) S.T.R.79 (Tri.-Mumbai)] and the decision of the Honble Gujarat High Court in Commissioner of Central Excise Vs Excel Crop Care Ltd. [2008 (12) S.T.R. 436 (Guj.)]. Following the ratio of the above decisions, I hold that the CENVAT credit has been rightly extended, uphold the impugned order and reject the appeal. (Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT ksr 24-08-2009 ??
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