Custom, Excise & Service Tax Tribunal
Cce, Delhi-Iii vs Asahi India Glass Ltd on 14 October, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
COURT NO.II
Excise Appeal No.E/56824/2013-[SM]
CCE, Delhi-III Appellant
Vs.
Asahi India Glass Ltd. Respondent
Present for the Appellant :Smt. Ranjana Jha, DR Present for the Respondent :Shri.S.C.Kamra, Advocate Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:14/10/2014 FINAL ORDER NO. 54132/2014 DATED:14/10/2014 PER: D.N.PANDA The dispute of Revenue is that the rent-a-cab service, Bus service hired and canteen service provided do not enable the appellant to avail Cenvat credit on service tax paid on such services. But ld. Commissioner (Appeals) in para 13 has made a very clear finding that rent-a-cab service was provided for transporting workers to the factory premises for which he allowed benefit of Cenvat credit thereof.
2. Ld. Counsel for respondent Shri Kamra says that hire of bus was also for the factory employees convenience, for which ld. Commissioner allowed that benefit. He relies on the following judgement:-
1. CCE, Bang vs. Stanzen Toyotetsu India Pvt. Ltd. 2011 (23) STR 444 (Kar.)
2. CCE, Chandigarh-II vs. Federal Mogul Goetze (India) ltd. 2011 TIOL 650 HC- P&H- ST
3. CCE, Bangalore vs. Bell Ceramics Ltd. 2012 (25) STR 428 (Kar.)
4. CCE, Bangalore-III vs. Tata Auto Comp Systems Ltd. 2012 (277) ELT 315 (Kar.)
3. So far as canteen service is concerned, Shri Kamra explains that it is an obligation of an employer under the Factories Act to provide such benefit. He relies on the following decisions of the High Courts:-
1. CCE, Nagpur vs. Ultratech Cement Ltd. -2010 (20) STR 577 (Bom.)
2. CCE, Ahmd-I Vs. Ferromatik Milacron India Ltd.- 2011 (21) STR 8 (Guj.)
3. CCE, Bang Vs.Stanzen Toyotetsu India Pvt. Ltd. 2011 (23) STR 444 (Kar)
4. CCE, Bangalore-I Vs.Bell Ceramics Ltd. 2012 (25) STR 428 (Kar)
4. Without dilating the matter further, Revenues appeal is found to be devoid of merits in view of decisions above. Therefore, that is dismissed.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita ??
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