Custom, Excise & Service Tax Tribunal
Hcl Infosytems Ltd Unit Iii vs Commissioner Of Gst&Amp;Central ... on 6 July, 2018
1
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/40321/2018
(Arising out of Order-in-Appeal No. 325/2017 (CTA-I) dated
13.11.2017 passed by the Commissioner of G.S.T. & C.E. (Appeals-I),
Chennai)
M/s. HCL Infosystems Ltd. (Unit-III) : Appellant
Vs.
The Commissioner of G.S.T. & Central Excise : Respondent
Puducherry Appearance:-
Ms. S. Yogalakshmi, Advocate for the Appellant Shri. S. Govindarajan, AC (AR) for the Respondent CORAM:
Hon'ble Ms. Sulekha Beevi C.S., Member (Judicial) Date of Hearing/Decision:06.07.2018 Final Order No. 42056 / 2018 After hearing both sides it is brought out that the issue that arises for consideration is whether the credit availed on Rent-a-Cab services prior to 01.04.2011 is eligible for credit. 2
2. The learned Counsel Shri S. Yogalakshmi, appearing for the appellant, submitted that the period involved is from 2009 to 2010.
3. The issue whether credit is eligible on such services is decided by the Tribunal in the case of Deloitte Support Services India Pvt. Ltd. Vs. C.C.E. Hyderabad-IV- 2017 (5) G.S.T.L. 393 (Tri. - Bang.). Following the same and considering the position of law prior to 01.04.2011, I am of the view that the denial of credit is unjustified. The impugned order is set aside.
4. The appeal is allowed, with consequential reliefs, if any.
(Dictated and pronounced in open court) (Sulekha Beevi C.S.) Member (Judicial) Sdd