Custom, Excise & Service Tax Tribunal
Cce, Salem vs M/S. Ashok Agencies on 25 September, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. ST/326/2011
(Arising out of Order-in-Appeal No. 20/2011 (SLM) dated 15.3.2011 passed by the Commissioner of Central Excise (Appeals), Salem)
CCE, Salem Appellant
Vs.
M/s. Ashok Agencies Respondent
Appearance Shri B. Balamurugan, AC (AR), for the Appellant Shri V.S. Manoj, Advocate for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 25.09.2015 Final Order No. 41282 / 2015 Revenues grievance is that the engineering consultancy service, commercial or industrial construction service, erection, maintenance and installation service or banking service utilized by the respondent to provide immovable property service shall not be considered as input service.
2. It is strange that how without bringing out an edifice Revenue shall realize its dues towards rental service. Therefore, Commissioner (Appeals) has not committed any error to grant CENVAT credit to the respondent on those input services which are not disintegrated from providing output service. Consequently, Revenue appeal is dismissed. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2