Custom, Excise & Service Tax Tribunal
M/S. Caress Beauty Care Products P. Ltd vs Cce, Chennai Iii on 30 September, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/42519/2013
(Arising out of Order-in-Appeal No. 127/2013 (M-III) dated 8.10.2013 passed by the Commissioner of Central Excise (Appeals), Chennai)
M/s. Caress Beauty Care Products P. Ltd. Appellant
Vs.
CCE, Chennai III Respondent
Appearance Shri R. Janardhanan Pillai, Consultant, for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 30.09.2015 Final Order No. 41290 / 2015 Learned consultant submits that the services of the interior design for modernization of factory / office premise was availed by the appellant which is engaged in the consumer goods manufacture. CENVAT credit thereon has been disallowed for no reason and with utter disregard to the inclusive part of the definition of input services prescribed by Rule 2(l) of the CENVAT Credit Rules, 2004.
2. His submission being reasonable and also sanctioned by law, there shall be no dispute to allow CENVAT credit. Accordingly, appeal is allowed. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2