Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S. Thirumalai Chemicals Ltd on 5 June, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
S/81 & 82/2007
S/83, 84 & 85/2007 and S/CO/19, 20 & 21/2007
S/86 to 92/2007
[Arising out of Orders-in-Appeal No.6 to 16/2007 (P)(ST) all dated 26.02.2007 and OIA No.15/2007 (M-III) dt. 28.2.2007 passed by the Commissioner of Central Excise (Appeals), Chennai]
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 Member wishes to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Commissioner of Central Excise, Chennai
Appellant
Versus
01. M/s. Thirumalai Chemicals Ltd.
02. M/s. Greaves Cotton Ltd.
03. M/s.Turbo Energy Ltd.
04. M/s.Light Alloy products Ltd.
05. M/s.ABI Showatech India Ltd.
06. M/s.Showa Engineering Ltd.
07. M/s.Real Talent Engineering Ltd.
08. M/s.M/s.Forge 2000 Pvt. Ltd.
09. M/s.Brakes India Ltd.
10. M/s.Brakes India Ltd.
11. Ultra Marine & Pigments Ltd.
12. M/s.Snap Natural Alginate and Products Ltd.
Respondents
Appearance :
Shri M.K.A.K. Mohiddin, JDR 01. Smt. Radhika Chandrasekar, Adv. 02. None 03 to 05. Smt. Sridevi, Adv. 06 to 10. Shri M. Kannan, Adv. 11. Shri G. Natarajan, Adv. 12. None. For the Appellants For the Respondents CORAM: Honble Ms.Jyoti Balasundaram, Vice-President Date of hearing : 05.06.2009 Date of decision : 05.06.2009 Final Order No.____________
I have heard both sides on the above appeals against extension of credit of service tax paid on services such as outdoor catering service, rent-a-cab services, car maintenance service and photography service availed by the respondents herein.
2. As regards outdoor catering service, I find that this issue stands settled in favour of the respondents by the decision of the larger Bench of the Tribunal in Commissioner of Central Excise, Mumbai Vs GTC Industries Ltd. [2008 (12) S.T.R.468 (Tri.-LB)] holding that CENVAT credit is admissible on outdoor catering service as outdoor catering service is an input service relating to business. As regards the remaining services, the decision of the Tribunal in Commissioner of Central Excise, Jaipur Vs M/s.J.K. Cement Works [2009 TIOL 411-CESTAT Del.] holds that credit is available on service tax paid on services such as rent-a-cab service, photography service and repair and maintenance of vehicles. Since the credit of service tax on all the above services involved in the present batch of the appeals is held to be available to the respondents by the decision of the Tribunal cited supra, I see no reason to interfere with the impugned orders which are in accordance with law and I reject the appeals of the Revenue.
3. Cross objections only are in the nature of comments to Revenue appeals and are hence dismissed. (Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT ksr 12-06-2009 ??
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