Custom, Excise & Service Tax Tribunal
Cadila Healthcare Ltd vs Ahmedabad-Ii on 27 June, 2024
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST ZONAL BENCH : AHMEDABAD
REGIONAL BENCH - COURT NO. 3
EXCISE Appeal No. 10837 of 2016-DB
[Arising out of Order-in-Original/Appeal No AHM-EXCUS-002-COMMR-13-2015-16 dated
29.02.2016 passed by Commissioner of Central Excise-AHMEDABAD-II]
Cadila Healthcare Limited .... Appellant
No. 417/419 & 420, Sarkhej-bavla Road,
Village-moraiya, Taluka-sanand,
AHMEDABAD, GUJARAT
VERSUS
Commissioner of Central Excise & ST, Ahmedabad-ii .... Respondent
Custom House, First Floor, Old High Court Road, Navrangpura, Ahmedabad, Gujarat -380009 APPEARANCE :
Shri Amber Kumarawat, Advocate for the Appellant Shri Tara Prakash, Deputy Commissioner (AR) for the Respondent CORAM: HON'BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON'BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 19.02.2024 DATE OF DECISION: 27.06.2024 FINAL ORDER NO. 11434/2024 RAMESH NAIR :
The issue involved in the present case is whether the appellant is entitled to Cenvat credit in respect of (i) Testing, Inspection and Certification services; (ii) Scientific and Technical Consultancy Services; (iii) Management Consultancy Services; (iv) Maintenance and Repair Services; and (v) Clearing and Forwarding Agent Services.
2. Shri Amber Kumarawat, learned Counsel appearing on behalf of the appellant, at the outset submits that in the appellant's own case on the same services, this Tribunal allowed the credit and the decision was upheld by Hon'ble Gujarat High Court. He placed reliance on the following judgments:-
2
E/10837/2016-DB
(a) Cadila Healthcare Ltd vs. CCE - 2010 (17) STR 134 (Tri.)
(b) CCE vs. Cadila Healthcare Ltd - 2013 (30) STR 3 (GUJ)
(c) Zydus Life Sciences Ltd vs. CCE -2023 (12) TMI 6-SC
(d) Ambuja Cement Limited vs. CCE - 2022 (6) TMI 819-CESTAT
(e) Nitco Limited vs. CCE - 2022 (5) TMI 250-CESTAT
(f) Gujarat Insecticides Ltd vs. CCE - 2021 (10) TMI 380-CESTAT
(g) CCE vs. Rajasthan State Chemicals Works - 1991 (55) ELT 444 (S.C)
(h) ABB Ltd vs. CСЕ - 2009 (15) STR 23 (TRI-L.B)
(i) CCE vs. Parth poly Wooven Pvt. Limited - 2012 (25) STR 4 (GUJ)
(j) Mentor Graphics India Pvt. Limited vs. CCE - 2023 (8) TMI 1322-
CESTAT
(k) BASF India Ltd vs. CCE - 2023 (1) TMI 54-CESTAT
(l) Deepakiran Foods Pvt. Ltd vs. CCE - 2023 (12) TMI 673-CESTAT
3. Shri Tara Prakash, learned Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order.
4. We have carefully considered the submissions made by both the sides and perused the record. We find that some of the services involved in the present case has already been considered by this Tribunal in the decision reported as Cadila Healthcare Limited vs. CCE - 2010 (17) STR 134 (Tri.) (supra) and CCE vs. Cadila Healthcare Limited - 2013 (30) STR 3 (Guj) (supra). As regards other services, the appellant have relied upon various judgments and as of now all those services are held to be admissible input services in number of judgments. Therefore, in view of the aforesaid decisions, the issue is no more res-integra and we have no doubt in our mind that all the services are admissible input services and appellant are 3 E/10837/2016-DB entitled to Cenvat credit. Accordingly, the impugned order is set-aside and the appeal is allowed.
(Pronounced in the open court on 27.06.2024) (Ramesh Nair) Member (Judicial) (C L Mahar) Member (Technical) KL