Custom, Excise & Service Tax Tribunal
Modern Petrofils (Poy Div.) vs C.C.E. Cus & S.Tax, Vadodara on 14 August, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, 2nd Floor, Bahumali Bhavan, Asarwa, Ahmedabad Central Excise Appeal No.10155 of 2015-SM Arising out of the Order-in-Appeal No.VAD-EXCUS-002-APP-520/14-15 dated 05.11.2014 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Vadodara. Modern Petrofils (POY Div.) .. Appellants Vs. C.C.E. Cus & S.Tax, Vadodara .. Respondent
Appearance:
Present Shri S. Vyas, Advocate for the appellants Present Shri N. Satwani, A.R. for the Respondent-Revenue Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision: 14.8.2017 Final Order No.A/11798/2017 Per Dr. D.M. Misra:
Heard both sides.
2. The short issue involved in the present case is: whether the appellants are eligible to CENVAT credit on the rent paid towards hiring Market Office in the Mumbai during the period April 2011 to March 2012. The issue is covered by the decision of this Tribunal in their own case vide Order No.A/1085 1086/WZB/AHD/2010 dated 30.7.2010. In the result, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per law.
(Dr. D.M. Misra) Member (Judicial scd/ Appeal No.E/10155/2015-SM 1