Commissioner Of Central Excise, ... vs Gmr Ferro Alloys & Industries Ltd
- CitationAppeal No. 38/2010(V-I) CE dated 04/06/2010 passed by the Commissioner of Central Excise, S
Ratio decidendi
The rule this decision rests on
The Tribunal treats the question of CENVAT credit on service tax paid for aircraft charter as governed by its earlier decision in Force Motors Ltd., which holds that use of aircraft is a bare requisite of business activity in the present era and that service tax paid on such use is available as credit; in the absence of any shown reversal or stay of that decision by a higher appellate authority, the Commissioner (Appeals)'s order allowing the credit is not to be interfered with.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 38/2010(V-I) CE dated 04/06/2010 passed by the Commissioner of Central Excise, Service Tax and Customs, Visakhapatnam.]
For approval and signature:
HON'BLE SHRI 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?
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 of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
Commissioner of Central Excise, Customs and Service Tax VISAKHAPATNAM-I CENTRAL EXCISE BUILDING PORT AREA VISAKHAPATNAM - 530035 ANDHRA PRADESH Appellant(s)
Versus
GMR FERRO ALLOYS & INDUSTRIES LTD RAVIVALASA VILLAGE, TEKKALI (M), SRIKAKULAM DIST AP
Respondent(s)
Appearance:
Mr. Mohd. Yusuf, Addl. Commissioner (AR) For the Appellant
Mr. B. N. Gururaj, Advocate For the Respondent
Date of Hearing: 27/05/2015
Date of Decision: 27/05/2015
CORAM:
HON'BLE SHRI ARCHANA WADHWA, JUDICIAL MEMBER
Final Order No. 21193 / 2015
Per : ARCHANA WADHWA
The short issue involved in the present appeal of the Revenue is whether the respondent is entitled to avail the CENVAT Credit of service tax paid on the air craft charter charges. The Commissioner (A) has allowed the assessees claim of CENVAT credit on the ground that the said activities are connected with the business activities of the respondent and by following the decision of the Tribunal in the case of Force Motors Ltd. vs. CCE, PUne: 2009 (13) S.T.R. 692 (Tri.-Mum.). it stands held in the said decision that use of air craft by the companies is a bare requisite for business activities in the current jet age and the service tax paid on such use is available as credit to the assessee.
2. Revenue has not shown that the said decision of the Tribunal stands reversed or stayed by any higher appellate authorities. Accordingly, I find no reasons to interfere in the impugned order of Commissioner (A).
Accordingly Revenues appeal is rejected.
(Order pronounced in open court)
ARCHANA WADHWA JUDICIAL MEMBER rv 2
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