Custom, Excise & Service Tax Tribunal
Cce, Hyderabad vs M/S. Hindustan Coca-Cola Beverages P. ... on 30 April, 2010
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench SMB
Court I
Date of Hearing: 30/04/2010
Date of decision:30/04/2010
Appeal No.E/464/09
(Arising out of Order-in-Appeal No.02/2009(H-I)(D)CE dt. 24/2/2009 passed by Commissioner(Appeals), Hyderabad)
For approval and signature:
Honble Mr. M.V.Ravindran, Member(Judicial)
1.
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether their Lordship wish to see the fair copy of the Order?
Seen
4.
Whether Order is to be circulated to the Departmental authorities?
Yes
CCE, Hyderabad
..Appellant(s)
Vs.
M/s. Hindustan Coca-cola Beverages P. Ltd.
Respondent(s)
Appearance Mr. M.M.Ravi Rajendran, JDR for the Revenue.
Mr. K.S.Ramesh, Consultant for the respondent.
Coram:
Honble Mr. M.V.Ravindran, Member(Judicial) FINAL ORDER No._______________________2010 Per M.V.Ravindran This appeal is directed against the Order-in-Appeal No.02/2009(H-I)(D)CE dt. 24/2/2009.
2. Heard both sides and perused records.
3. The issue involved in this case is regarding the Cenvat Credit of the service tax paid under rent a cab service for the services rendered by such persons to the respondent for transportation of employees, for official & business purposes. Adjudicating authority held that the credit is not eligible as rent-a-cab service is not even remotedly concerned with the manufacture of final products. On appeal, ld. Commissioner(Appeals) upheld the order of the adjudicating authority relying upon the decision of the Tribunal in the case of CCE, Nasik Vs. Cable Corporation of India Ltd. [2008(12) STR 598 (Tri. Mum.)].
4. Ld. Counsel produces a decision of this Bench in the respondents own case in Final Order No.936/09 dt. 11/6/2009 wherein this Bench relying upon the Larger Bench decision of the Tribunal in the case of CCE, Mumbai Vs. GTC Industries Ltd. [2008(12) STR 468(Tri. LB)], allowed the appeal in respect of the same issue. Since the matter stands decided in favour of the respondent in their own case, I do not find any merit in the appeal filed by the Revenue and uphold the impugned order. Appeal is rejected. (Pronounced and dictated in open court) (M.V.Ravindran) Member (Judicial) Nr ??
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