Custom, Excise & Service Tax Tribunal
The Bombay Burmah Trading Corpn. Ltd vs Commissioner Of Central Excise, Pune I on 17 December, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
Appeal No. E/1214/08 - Mum
(Arising out of Order-in-Appeal No. PI/VKS/176/08 dated 16.09.2008 passed by the Commissioner of Central Excise (Appeals), Pune I.)
For approval and signature:
Honble Shri Ashok Jindal, Member (Judicial)
1. Whether Press Reporters may be allowed to see : No
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 Their Lordships wish to see the fair copy : Seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
The Bombay Burmah Trading Corpn. Ltd.
:
Appellants
Versus
Commissioner of Central Excise, Pune I
Respondents
Appearance Shri Sushant Murthy, Advocate for Appellants Shri N.B. Negi, SDR for Respondents CORAM:
Honble Shri. Ashok Jindal, Member (Judicial) Date of Hearing : 29.10.09 Date of Decision : ORDER NO.
Per : Ashok Jindal The issue involved in this case is whether the service tax credit with regard to the mobile phone services received by the appellant qualifies to be input service for the purpose of availment of service tax credit under the Cenvat Credit Rules, 2004.
2. After hearing both the sides, I find that the issue has already been discussed in the case of M/s. Semco Electrical Pvt. Ltd. in Appeals No. E/1013 to 1020/08 vide Order No. A/745-752/09/SMB/C-IV dated 17/12/09 and M/s. I.S.M.T. Ltd. vide Order No A/744/2009/SMB/C-IV dated 17.12.09 extensively by this Tribunal and following the same ratio, the appellant is entitled for the availment of Cenvat credit on mobile phone service. The impugned order is set aside and accordingly the present appeal is allowed.
(Pronounced in Court )
(Ashok Jindal)
Member (Judicial)
nsk
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