Custom, Excise & Service Tax Tribunal
M/S Gujarat Borosil Ltd vs C.C.E. Bharuch on 4 January, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/12055/2017-SM [Arising out of OIA No. VAD-EXCUS-002-APP-288/2017-18 dated 04.08.2017 passed by Commissioner (Appeals) Vadodara] M/s Gujarat Borosil Ltd. Appellant Vs C.C.E. Bharuch Respondent
Represented by:
For Appellant: Sh. Jigar Shah (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/ 10031 /2018 Per: M.V. Ravindran This appeal is filed against order-in-appeal No. VAD-EXCUS-002-APP-288/2017-18 dated 04.08.2017.
2. On perusal on records, it transpires that the issue is regarding eligibility to avail cenvat credit of Service Tax paid on telephone service.
3. The issue is no more res-integra as Honble High Court of Gujarat in case of Commissioner of Central Excise vs Excel Crop Care Ltd. 2008 (12) STR 436 (Guj.) on this issue itself has held that the Cenvat credit cannot be denied on service tax paid on telephone services. I find that the same view has been expressed by this Tribunal in the case of Reliance Industries Ltd. 2016 (45) STR 383 following various decisions and one of them of Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.).
4. In view of the foregoing, I hold that the issue is being squarely covered by the judgment of Honble Gujarat High Court, the impugned order is unsustainable and liable to be set aside and I do so. 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/12055/2017-SM