Custom, Excise & Service Tax Tribunal
Alfred Herbert India Ltd vs C.C.E.-Bangalore-I on 8 August, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE COURT - I Application Involved: E/Stay/25750/2013 in E/25559/2013-SM Appeal Involved: E/25559/2013-SM [Arising out of Order in Appeal No.453-2012 dt 19/12/2012 passed by Commissioner of Central Excise , Bangalore-I ] Alfred Herbert India Ltd Appellant Versus C.C.E.-Bangalore-I Respondent
Appearance:
Mr. G.SAMPATH, Advocate For the Appellant Ms. Sabrina Cano, Superintendent (AR) For the Respondent Date of Hearing: 08/08/2013 Date of Decision: 08/08/2013 CORAM:
HON'BLE SHRI B.S.V.MURTHY , TECHNICAL MEMBER Final Order No. 25807 / 2013 Order per. B.S.V.MURTHY The issue involved is whether the appellant is eligible for credit of service tax paid on their travel service utilized for the purpose of travel of staff for company business. The learned counsel submits that the issue is no longer res integra and is covered by the decision of the Tribunal in the case of CAD Pvt. Ltd. reported in 2013 (31) S.T.R. 33 (Tri.-Ahmd.). I find this to be so. Accordingly, the requirement of pre-deposit is waived and appeal itself is taken up for final decision.
2. On going through the decision cited by the learned counsel, it is seen that the Tribunal has taken the view that credit of service tax paid on air travel services utilized for the purpose of travel of officials for company business is admissible. In this case also, there is no dispute that the travel was for company business. Under these circumstances, the decision cited is squarely applicable and accordingly the appeal is allowed. (Order Pronounced and Dictated in Open Court) B.S.V.MURTHY (TECHNICAL MEMBER) RV