Custom, Excise & Service Tax Tribunal
E.I. Dupont India Private Limited vs C.C.E., Vadodara I on 24 November, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, 2nd Floor, Bahumali Bhavan, Aswara, Ahmedabad 380 004 Central Excise Appeal No.11727 of 2016-SM Arising out of the Order-in-Appeal No.VAD-EXCUS-001-APP-120/2016-17 dated 20.5.2016 passed by the Commissioner (Appeals), Central Excise & Customs, Vadodara. E.I. Dupont India Private Limited .. Appellant Vs. C.C.E., Vadodara I .. Respondent
Appearance:
Present Shri S.R. Dixit, Advocate for the Appellants Present Shri A. Mishra, A.R. for the Respondent-Revenue Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision:24.11.2017 Final Order No.A/13610/2017 Per Dr. D.M. Misra:
Heard both sides. This Appeal is filed against the Order-in-Appeal No. VAD-EXCUS-001-APP-120/2016-17 dated 20.5.2016 passed by the Commissioner (Appeals), Central Excise & Customs, Vadodara.
2. The short issue involved in the present Appeal is: whether the Appellants are eligible to CENVAT credit of Rs.9,34,497/- paid on the services provided by cable operator, construction, renting of immovable property, travel agents, O & M charges etc. during the period February 2012 to February 2013. The ld. Advocate for the Appellant submits that all these services are covered by the decision of this Tribunal in the case of Reliance Industries Ltd. vs. C.C.E. & ST, LTU, Mumbai 2016(45) STR 383(Tri Mumbai) whereunder these services are held to be input services as defined under Rule 2(l) of the CENVAT Credit Rules, 2004. It is his contention that the construction is used for repair and maintenance of the factory and hence admissible to credit.
3. The Ld.A.R. for the Revenue reiterates the findings of the ld. Commissioner (Appeals).
4. I find that the services on which CENVAT credit availed by the Appellant are held to be input services in view of the aforesaid judgment of this Tribunal. In the result, the impugned order is set aside and the Appeal is allowed with consequential relief, if any, as per law.
(Dr. D.M. Misra) Member (Judicial scd/ E/11727/2016-SM 1