Karnataka High Court
Commissioner Of Central Excise vs M/S Millipore India Pvt Ltda on 11 April, 2011
Bench: N.Kumar, Ravi Malimath
passed in Fmai Order No. 1290/2008, praying tee"-d.fe::_%_de:_"
the substantfiai questitm of iaw stated therein, set aside' * order passed in the CESTAT; Seuth Zone Bene.h,,__EvVaritg.aio_re in Finaf Grder No.129e/2008 datedv-i8;'1.1/2--:48O84 2's»:1d'?'VKp'p.ea1 Ne. E/S14/2008 (arising out of drder id..AdpesaE" Nd, '€~s,f3.[Q"8__ A' dated 28/03/2808 passed by the Ce'mn*l--issionet_V'efyCeht'ra1"7--
Excise (Appeals), Bangah:>re)- V 3 This CEA coming on '~!'jx_ear.ir1g.d_:v.this§% day, RLKUMAR 3., delivered tvh_e'~.f_olic_~wihg:-~__ This ap«pe.3_i 1~rev+3.;q';g;e"edhaiienging the order passed _,t3y:, an the disputed servicesare'vn.ct't§~;'ie.d"irjthe----i_np:j'»: service and the assessee is etstitied %:a__t'ne behefit»- dfgcenvat credits The atssessa M/s.MiiHp0re india Pvt. Ltd", is L-erig;aV§ed:"»--.._;%n manufacture of excisable goods viz., filtr-:.--§ddd,~a';§d.a'ratus fading under the Chapter No.84 ef the 3"""".__V"'»€;eetre%E§<C§se Tariff Act, 1985. The assessee is a heider of x"».the_ tierztrai Exctse Registration. The assessee had avaiied the credit on service tax paid en the outward freight <;h3%'§€$ reiatidg its the services avaiied fer trarsseertatien E trensportetéen charges, he remanded the matter bacéete the Assessiceg Autherity. It is aiso en record that tewercis Internet services was not avaiiecl by the'-.esefe'ss'eeT' and therefore, these ctairns were ciletete- d.«.V the said order of the Cemmi_ssiener' --of assessee preferred an appeal A:5p.eEf'a*ce centending that the en"!91"ed'icaE and Personat Accident Policy, Insurance, Per;;$e§*r're.sfr1" 'Pe:§'rc_3.r,._.___}§ersonai Vehide Services; V'é"eia':*cien, Catering biiis were ee'£Vn'e'rities were justified in disailowing the sarin'eV.':_}jV' "The TriV£'m-net a considered erder hetd that the *__efc{r'es_aVid_Asee{§c~es utiiised by the asseseee fans within the pnr.a?5e¥'e'c':E::i__ti'e.s"V retetieg to business' as meetéeneci in
--eefiniii'ien"'--ef"input services and therefore, the assessee is ue.ntE£iee_.e the benefit: at' cenvei: credit: en service tax eaie seerices ene therefore, he set esiee the ereer ef the §,,«»'' the casts of the fmai products. In those circu'x*ns:i§:;n:Cé:$,«--133$u '» Tribunai was right in haiding that the s:<3A:§(Eve:ue'*jT:駧;' ':3-éEd i'-r}__Va.-':;! A' these cases wouid falf with$nT't§je ir{;;.1;f <;erx<i:f e;sf a__r:1d_T§t£*1.é assessee is entitied to the benéfififirvsswgfeowié."'flVf1_"t:ha'$fg\:iew of the matter, we do net orétféf passed by the TribLma£. _Accordi.n.g £_yf,, questions of {aw framed favour 01' the assessee a€r:"2.gg The appeai is dismissed. _1 "
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