Custom, Excise & Service Tax Tribunal
M/S.Autoprint Machinery ... vs Commissioner Of Central Excise, ... on 22 January, 2010
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.S/95/2007
[Arising out of Order-in-Appeal No.07/2007-ST dated 08.03.2007 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Coimbatore]
M/s.Autoprint Machinery Manufacturers Pvt. Ltd.
Appellants
Versus
Commissioner of Central Excise, Coimbatore
Respondent
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 Members wish to see the fair copy of the Order? :
4. Whether Order is to be circulated to the Departmental Authorities? :
Appearance :
Shri S. Kandasamy, Cons.
Shri C. Rangaraju, SDR For the Appellants For the Respondent CORAM:
Honble Ms. Jyoti Balasundaram, Vice-President Date of hearing : 22.01.2010 Date of decision : 22.01.2010 Final Order No.____________ Credit taken on service tax paid on installation and training has been objected to by the department on the ground that the installation and training was carried out not at the factory premises of the appellants but at the premises of their customers and on the ground that the service cannot be treated as an input service for the reason that it is not used by the manufacturer either directly or indirectly in or in relation to the manufacture of final products and clearance thereof from place of removal.
2. I have heard both sides and find that the issue stands covered in favour of the assessees by the decision of the Tribunal in Commissioner of Central Excise, Vapi Vs Alidhara Textool Engineers Pvt. Ltd. [2009 (14) S.T.R.305 (Tri.-Ahmd.)].
3. Following the ratio of the above decision, I set aside the impugned order and allow the appeal. (Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT ksr 22-01-2010 ??
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