Custom, Excise & Service Tax Tribunal
M/S. Echjay Industries Pvt. Limited vs Commissioner Of Central Excise & S.T., ... on 18 September, 2015
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad Appeal No. : E/341/2010 (Arising out of OIA-590/-522-RAJ-/2009/COMMR-A-/RAJ dated 24.12.2009 passed by Commissioner (Appeals) Central Excise, & S.T., Rajkot) M/s. Echjay Industries Pvt. Limited : Appellant (s) VERSUS Commissioner of Central Excise & S.T., Rajkot : Respondent (s)
Represented by :
For Appellant (s) : Shri R. Subramanya, Advocate For Respondent (s) : Shri S.K. Shukla, Authorised Representative For approval and signature :
Mr. P.K. Das, Honble Member (Judicial) 1 Whether Press Reporter 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 CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3 Whether their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes CORAM :
Mr. P.K. Das, Honble Member (Judicial) Date of Hearing / Decision : 18.09.2015 ORDER No. A/11328/2015 Dated 18.09.2015 Per : Mr. P.K. Das;
Heard both sides and perused the record.
2. The appellant availed CENVAT credit of the service tax paid on the services used in installation of Windmill for generation of electricity which was used in their factory for manufacture of final products. The Windmill was situated away from the factory and therefore the CENVAT was denied on the input services used in the installation of Windmill. This issue is no more res-integra in view of the decision of the Hon'ble Bombay High Court in the case of CCE & Cus. Aurangabad vs. Endurance Technology Pvt. Limited 2015 (6) TMI 82 Bombay High Court. In view of that, the appeal filed by the appellant is allowed. (Order dictated and pronounced in the Court) (P.K. Das) Member (Judicial) .KL 2