Cadbury India Ltd vs Commissioner Of Central Excise And ...

[Arising out of Order-in-Appeal No. 312/2012 dated 19/10/2012 passed by the Commissioner of Central Excise, Bangalore ( Appeals-II) ]

For approval and signature:

HON'BLE MRS. ARCHANA WADHWA, JUDICIAL MEMBER

1 Whether Press Reporters 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 the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 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

Cadbury India Ltd. Jodi Hanumanapalya Mangalore Road, Mahadevapura Post, Kunigal 36 Km Stone, Nelamangala, Bangalore  562 123 Karnataka Appellant(s)

Versus

Commissioner of Central Excise And Service Tax, Bangalore-III PB. No. 5400, Queens Road, Central Revenues Building, Bangalore  560 001 Karnataka Respondent(s)

Appearance:

Mr. R. Muralidhar, Advocate B 201, Highrise Apartments 1-3-1024/8, Lower Tankbund Road, Behind Hotel Marriott Coutyard Hyderabad  500 080 Andhra Pradesh For the Appellant

Mr. Pakshi Rajan, AR For the Respondent

Date of Hearing: 03/08/2015 Date of Decision: 03/08/2015 CORAM:

HON'BLE MRS. ARCHANA WADHWA, JUDICIAL MEMBER

Final Order No. 21754 / 2015

The dispute in the present appeal is as to whether the service tax paid on the Gardening Services availed by the appellant for maintaining the landscape of the factory in terms of the Karnataka State Pollution Control Board Order is available as cenvat credit to the appellant or not. The issue stands decided by catena of judgements. One such reference can be made to the Honble Karnataka High Court decision in the case of CCE, Bangalore-II Vs. Millipore India Pvt. Ltd. [2012 (26) S.T.R. 514 (Kar.)]. By following the same I set aside the impugned order and allow the appeal with consequential relief to the appellant.

(Order pronounced in open court)

(ARCHANA WADHWA) JUDICIAL MEMBER

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