Custom, Excise & Service Tax Tribunal
Messrs Meghmani Organics Ltd vs Cce-Bharuch on 5 January, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : E/12039/2017 (Arising out of OIA-VAD-EXCUS-004-APP-250-2017-18 dt. 28.07.2017 passed by Commissioner (Appeals) of Central Excise, and Service Tax-Vadodara-I) Messrs Meghmani Organics Ltd. : Appellant (s) Vs CCE-Bharuch : Respondent (s)
Represented by:
For Appellant (s) : Shri S. Bissa, Advocate, Shri Amal Paresh Dave, Advocate For Respondent (s): Shri L. Patra, AR CORAM :
Dr. D. M. Misra, Hon'ble Member (Judicial) Date of Hearing/Decision: 05.01.2018 ORDER No. A/10209/2018 Per : Dr. D. M. Misra Heard both sides.
2. This is an appeal filed against the order-in-appeal No. OIA-VAD-EXCUS-004-APP-250-2017-18 dt. 28.07.2017 passed by Commissioner (Appeals) of Central Excise, and Service Tax-Vadodara-I.
3. The short issue involved in the present case is: whether the appellants are entitled to avail Cenvat credit of the service tax paid on Air Travel Service in relation to tours undertaken by the Directors for sales promotion activities.
4. The Ld. Advocate Shri S. Bissa for the appellant submits that for the earlier period on the same issue this Tribunal has allowed their appeal vide Final Order No. A/12872/2017 dt. 09.10.2017. For the subsequent period i.e., after 01.04.2011 this Tribunal has also allowed credit of service tax paid on Air Travel Service in the case of Reliance Industries Ltd. Vs. Commissioner of Central Excise & Service Tax, LTU, Mumbai 2016 (45) STR 383 (Tri.-Mumbai).
5. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals).
6. I find that the issue of eligibility of credit of service tax paid availed on Air Travel Service, used for marketing of goods by the employees, is covered by the decisions of the Tribunal in Reliance Industries Ltds case (supra). In the result, the impugned order is set-aside and the appeal is allowed with consequential relief, if any, as per law.
(Dictated and pronounced in the open Court) (D. M. Misra) Member (Judicial) SWAMI 2 Appeal No. E/12039/2017