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Commissioner Of Central Excise, ... vs M/S.Wheels India Ltd on 24 August, 2009

In these circumstances, CENVAT credit of service tax is admissible to the assessees in the light of the Tribunals decision in Indian Rayon & Industries Ltd. Vs Commissioner of Central Excise, Bhavnagar [2006 (4) S.T.R.79 (Tri.-Mumbai)] and the decision of the Honble Gujarat High Court in Commissioner of Central Excise Vs Excel Crop Care Ltd. [2008 (12) S.T.R. 436 (Guj.)]. Following the ratio of the above decisions, I hold that the CENVAT credit has been rightly extended, uphold the impugned order and reject the appeal. (Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT ksr 24-08-2009 ??
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