Custom, Excise & Service Tax Tribunal
M/S Pavit Ceramics Pvt. Ltd vs C.C.E.& S.T. Vadodara-Ii on 4 January, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/12054/2017-SM [Arising out of OIA No. VAD-EXCUS-004-APP-025/2017-18 dated 10.04.2017 passed by Commissioner (Appeals) Vadodara] M/s Pavit Ceramics Pvt. Ltd. Appellant Vs C.C.E.& S.T. Vadodara-II Respondent
Represented by:
For Appellant: Sh. S.J. Vyas (Advocate) For Respondent: Shri. L. Patra (A.R.) CORAM:
HONBLE M.V. RAVINDRAN, MEMBER (JUDICIAL) Date of Hearing/Decision:04.01.2018 Final Order No. A/ 10030 /2018 Per: M.V. Ravindran This appeal is filed against order-in-appeal No. VAD-EXCUS-004-APP-025/2017-18 dated 10.04.2017.
2. Heard both the sides and perused the records.
3. On perusal of the records, it transpires that the issue is regarding eligibility of availing cenvat credit of service tax paid on service provider i.e. Courier Service and Air Travel Agent Service.
4. Ld. Counsel was correct in brining to my notice that the issue is no more res-integra and is covered by the various decisions of the Tribunal as indicated below:
* Apar Industris Ltd. 2010 (20) STR 624 (Tri. Amd) * HEG Ltd. 2010 (18) STR 446 (Tri-Del) * Cadila Healthcare Ltd. 2010 (17) STR 134 (Tri. Amd) * CCL Prodcuts India Ltd. 2009 (16) STR 305 (Tri.-Bang) * ADC India Communications Ltd. -2012 (283) ELT 415 (Tri-Bang) * Godluck Steel Tubes Ltd. 2013 (320) STR 123 (Tri Del.) * Essar Oil 2016 (41) STR 389 (Guj.)
5. Since the issue is now already settled by the Tribunal in many cases, I hold that the appellant is eligible for availment of cenvat credit of the service tax paid on courier service and air travel agent services. The impugned order is set aside and the appeal is allowed. (Dictated and pronounced in the open court) (M.V. Ravindran) Member (Judicial) Neha 2 | Page E/12054/2017-SM