Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise And ... vs M/S. Ace Glass Containers Ltd on 17 December, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
Appeal No. E/547/07 & E/549/07- Mum
(Arising out of Order-in-Appeal No. NSK/AKD/6/APL/2006 dated 16.01.2007 passed by the Commissioner of Central Excise & Customs (Appeals), Nasik).
For approval and signature:
Honble Shri Ashok Jindal, Member (Judicial)
1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
Commissioner of Central Excise and Customs,
Nasik
:
Appellants
Versus
M/s. ACE Glass Containers Ltd.
Respondents
Appearance Shri S.M. Vaidya, JDR for Appellants Shri Swapnil Bafna, Advocate for Respondents CORAM:
Honble Shri. Ashok Jindal, Member (Judicial) Date of Hearing : 17.12.09 Date of Decision : 17.12.09 ORDER NO.
Per : Ashok Jindal These appeals are being heard on remand from Honble Bombay High Court for consideration of decision in accordance with law in view of Larger Benchs decision of this Tribunal in Appeal No. E/1279/07-Bom dated 04.09.08.
2. The learned DR submitted that after the decision of the Larger Bench, this Tribunal in various cases has dis-allowed the Cenvat credit on catering service. To support his contention he placed reliance on Kirloskar Oil Engines Ltd. vs. CCE, Aurangabad 2009-TIOL-790-CESTAT-MUM, CCE, Nagpur vs. M/s. Manikgarh Cement Works 2009-TIOL-2059-CESTAT-MUM and Maruti Suzuki Ltd. vs. CCE, Delhi III 2009-TIOL-94-SC-CX.
3. On the other hand the learned Advocate submitted that in the remand proceedings the Honble High Court has remanded the matter for consideration in the light of Larger Bench decision in the case of GTC Industries Ltd. 2008 (12) STR 468 (Tri. LB) wherein it was held that the Cenvat credit on catering services available to the assessee. He further submitted that before the Honble High Court there was some other parties also viz. M/s. Mahindra Sona Ltd. and M/s. ACE Glass Containers Ltd. In their cases this Tribunal has passed the order following the GTC Industries (supra) in favour of the assessee and submitted that following the same ratio, credit be allowed to the respondents.
5. After hearing both sides I consider that the issue has been discussed in detail in the case of M/s. Semco Electrical Pvt Ltd. in Appeals No. E/1013 to 1020/08 (Order No. A/745-752/09/SMB/C-IV dated 17/12/09) and further following the precedent of this Tribunal in the case of GTC Industries, I hold that the respondents are entitled for Cenvat credit on catering service.
6. Accordingly, the appeals filed by the Revenue are rejected.
(Pronounced in Court) (Ashok Jindal) Member (Judicial) nsk 3