Commissioner Of Central Excise, ... vs India Cements Ltd
- CitationAppeal No. 06/2009 (T) CE dated 30/03/2009 passed by the Commissioner of Central Excise, Cu
Ratio decidendi
The rule this decision rests on
The question of whether cenvat credit of service tax paid on insurance services for employees, bank lockers and maintenance of residential premises is available is answered by reference to the Tribunal's and High Courts' earlier decisions, which the appellate authority relied upon and which cover all the issues; the Revenue having merely reiterated its show-cause notice stand without engaging with those decisions, the appellate order is upheld and the appeal is dismissed.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. 06/2009 (T) CE dated 30/03/2009 passed by the Commissioner of Central Excise, Customs and Service Tax, Guntur]
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? Yes 4 Whether Order is to be circulated to the Departmental authorities? Seen
Commissioner of Central Excise, Customs & Service Tax, Tirupati 9/86-A, Behind West Church Compound, Amaravathi Nagar, M.R. Palli 517 502 Andhra Pradesh Appellant(s)
Versus India Cements Ltd. Chilamakur, Yerraguntla Mndal, Cuddapah District Respondent(s)
Appearance:
Mr. Mohd Yusuf, AR For the Appellant
Mr. K. Krishnamurthy, Consultant Skandalaya Old No. 4, New No. 7, Justice Sundaram Road, Mylapore, Chennai 600 004 For the Respondent
Date of Hearing: 03/02/2015 Date of Decision: 03/02/2015 CORAM:
HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER
Final Order No. 20241 / 2015
Per: ARCHANA WADHWA
The short issue required to be decided in the present appeal of the Revenue is as to whether the respondents are entitled to avail the cenvat credit of service tax paid on the insurance services in respect of their employees, bank lockers and the maintenance of the residential premises etc. I find that all the issues are covered by the various decisions of the Tribunal and also of the High Courts as relied upon by Commissioner (Appeals). Revenue in their present appeal has only reiterated their initial stand taken in the show-cause notice, without commenting upon the various decisions referred to and relied upon by the appellate authority. I find no infirmity in the impugned order of Commissioner (Appeals). Revenues appeal is accordingly rejected.
(Order pronounced in open court)
(ARCHANA WADHWA) JUDICIAL MEMBER
iss
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free