Custom, Excise & Service Tax Tribunal
Resil Chemicals Pvt Ltd vs Commissioner Of Central Excise ... on 7 July, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order .21061 / 2014 Application(s) Involved: E/Stay/27949/2013 in E/27590/2013-SM Appeal(s) Involved: E/27590/2013-SM [Arising out of 270-2013 dated 05/06/2013 passed by Commissioner of Central Excise , BANGALORE ] Resil Chemicals Pvt Ltd No. 40, Goshala Road, Garudacharpalya BANGALORE - 560048 KARNATAKA Appellant(s) Versus Commissioner of Central Excise ,Customs and Service Tax BANGALORE-I NULL POST BOX NO 5400...CR BUILDINGS, BANGALORE, - 560001 KARNATAKA Respondent(s)
Appearance:
Shri T.M. SUBRAMANIAN, Advocate # A 403, NEELADRI MAHAL, NANDI DURG ROAD, BANGALORE -46, KARNATAKA. For the Appellant Shri N. Jagdish, Superintendent(AR) For the Respondent CORAM:
HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 07/07/2014 Date of Decision: 07/07/2014 Order Per : S.K. MOHANTY Denial of CENVAT credit on outdoor catering and car rental services is the subject matter of the present dispute, for which the appeal along with stay application has been filed by the applicant. I find that in an identical case of the same appellant, this Bench of the Tribunal has allowed the appeal vide Final Order No.25441/2013 dt. 14/06/2013, in appeal No.E/2795/2011 by holding that the appellant is eligible for the benefit of CENVAT credit of service tax paid on rent-a-cab service and outdoor catering service. Since the issue is squarely covered in the above referred order, the present appeal is allowed with consequential relief, if any, to the appellant. The stay application also gets disposed of. (Operative portion of the order pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER Raja..2