Custom, Excise & Service Tax Tribunal
M/S. Ultratech Cement Ltd vs Commissioner Of Central Excise, Jaipur on 21 December, 2012
CUSTOMS EXCISE & SERVICE TAX APPLELLATE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI
COURT NO. III
Customs Appeal No. 3933 / 2010 SM
Date of Hearing/decision: 21/12/2012
[Arising out of Order-in-Appeal No. 343(CB)CE/JPR-II/2010 dated 9.9.2010 passed by the Commissioner of Central Excise (Appeals II), Jaipur]
For approval and signature:
Hon'ble Ms. Archana Wadhwa, Member (Judicial)
1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 : No
of the CESTAT (Procedure) Rules, 1982 for
publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair : Seen
copy of the Order?
4. Whether Order is to be circulated to the : Yes
Departmental authorities?
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M/s. UltraTech Cement Ltd.
Applicant
Vs
Commissioner of Central Excise, Jaipur
Respondent
Present for the Appellant : Shri B.L. Narasimhan, Advocate
Present for the Respondent : Ms. Shweta Bector, AR
CORAM:
Hon'ble Ms. Archana Wadhwa, Member (Judicial)
ORAL ORDER NO . ________________________
Per Archana Wadhwa :
The issue involved in the present appeal is as to whether construction of residential colony near the factory as also of cleaning services obtained for the residential colony and guest house would be cenvatable input services or not. I find that the issue stand covered by the decision of Honble High Court of Andhra Pradesh in the case of CCE vs. ITC reported as [2012-TIOL-199-HC-AP-ST]. By following the said decision, I set aside the impugned order and allow the appeal with consequential relief to the appellant.
(Pronounced in the open court )
( Archana Wadhwa ) Member(Judicial)
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