Custom, Excise & Service Tax Tribunal
M/S Titan Industries Ltd vs Commissioner Of Central Excise, ... on 23 December, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order Nos . 27149 & 27151 / 2013 Application(s) Involved: E/Stay/28868/2013 in E/28216/2013-SM E/Stay/28873/2013 in E/28218/2013-SM Appeal(s) Involved: E/28216 & 28218/2013-SM [Arising out of Order in Appeal 413-414/2013 dated 16/08/2013 passed by Commissioner of Central Excise (Appeals-I), Bangalore] M/s Titan Industries Ltd No. 15-B, Bommasandra Industrial Area, Bommasandra BANGALORE 560099. Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax - Bangalore-I POST BOX NO 5400, C.R. BUILDINGS, BANGALORE - 560001 Respondent(s)
Appearance:
Mr. R. Raghavan, Adv. For the Appellant Mr. S. Teli, Dy. Commissioner(AR) For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER ________________________________________ Date of Hearing: 23/12/2013 Date of Decision: 23/12/2013 Per B.S.V. MURTHY Cenvat Credit availed on input services such as pandal & shamiana service, professional assistance taken for participating exhibition and service tax paid on conventional service has been held to be inadmissible. On going through the records and hearing both sides, I find that all the three services definitely have nexus between business or manufacture and the period involved is prior to amendment of definition of input service i.e. April 2011. Therefore, I find that the appellant is eligible for Cenvat credit. Since the amount involved is small being about Rs. 1.05 lakhs (for both the appeals together) and having regard to the nature and circumstances of the case, I consider that the appeals can be disposed of at this stage. Accordingly, the requirement of pre-deposit of the adjudged dues is waived, the impugned order is set aside and the appeals are allowed with consequential relief if any.
(Pronounced and dictated in open court) (B.S.V.MURTHY) TECHNICAL MEMBER /vc/