Custom, Excise & Service Tax Tribunal
Shree Digvijay Cement Company Limited vs C.C.E. & S.Tax, Rajkot on 17 January, 2018
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, 2nd Floor, Bahumali Bhavan, Asarwa, Ahmedabad Central Excise Appeal No.10013 to 10015 of 2018-SM Arising out of the Order-in-Appeal No.RAJ-EXCUS-000-APP-065-067 2017-18 dated 18.9.2017 passed by the Commissioner (Appeals), GST, Central Excise, Rajkot. Shree Digvijay Cement Company Limited .. Appellant Vs. C.C.E. & S.Tax, Rajkot .. Respondent
Appearance:
None for the Appellant Present Shri S.N. Gohil, A.R. for the Respondent Revenue Coram:Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision: 17.1.2018 Final Order No.A/10147 - 10149/2018 Per Dr. D.M. Misra:
None appeared for the Appellant. Heard the ld. A.R. for the Revenue. The short issue involved in the present Appeals is: whether the Appellants are entitled to cenvat credit of service tax paid on hotel charges. In the Appeal Memorandum, it has been categorically submitted that said charges are used by the employees of the company in relation to marketing and sales promotion of their products, therefore, admissible to credit, being an input service as defined in Rule 2(l) of Cenvat Credit Rules, 2004.
2. I find that the issue is covered by the judgment of this Tribunal in the case of Deloitte Haskins & Sells vs. C.C.E. & S.Tax, Vadodara I [Final Order No.A/12886/2017 dated 10.10.2017]. Consequently, the impugned order is set aside and the Appeals are allowed.
(Dr. D.M. Misra) Judicial Member scd/ E/10013 10015/2018-SM