Custom, Excise & Service Tax Tribunal
Cce, Chennai vs M/S. Greaves Cotton Ltd on 22 July, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/321/2010
(Arising out of Order in Appeal No. 32/2010 (M-III) passed by the Commissioner of Central Excise (Appeals), Chennai).
For approval and signature
Honble Ms. JYOTI BALASUNDARAM, Vice President
_________________________________________________________
1. Whether Press Reporters may be allowed to see the :
order for Publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether the Honble Member wishes to see the fair :
copy of the Order.
4. Whether order is to be circulated to the :
Departmental Authorities? _________________________________________________________
CCE, Chennai : Appellants
Vs.
M/s. Greaves Cotton Ltd. : Respondents
Appearance Shri A.B. Niranjan Babu, SDR for the appellant Shri M. Karthikeyan, Consultant, for the respondent CORAM Ms. JYOTI BALASUNDARAM, Vice President Date of hearing : 22.07.2010 Date of decision : 22.07.2010 Final ORDER No._____________ The Revenue is aggrieved by the order of the Commissioner (Appeals) holding that Cenvat credit is admissible on Air Ticket Booking Service, subject to the condition that the journey is undertaken for business purpose only.
2. I have heard both sides. The lower appellate authority has relied upon the decision of the Tribunal in the case of CCE, Ahmedabad Vs. Fine Care Biosystems 2009 (16) STR 701 (Tri.-Ahmd.), while extending credit on Air Ticket Booking Service. The Revenue is not in a position to show that the decision is not applicable to the facts of the present case nor rely upon any decision to the contrary. Since the issue in dispute is covered by the Tribunals judgment cited supra, this is not a fit case for admission and accordingly, I decline to admit the appeal. For statistical purposes the appeal is dismissed.
(Order dictated and pronounced in the open Court) (JYOTI BALASUNDARAM) VICE PRESIDENT BB 2