Commissioner Of Central Excise, ... vs M/S. Andhra Organics Ltd

[Arising out of Order-in-Appeal No. 47/2012(V-I) CE dated 30/08/2012 passed by the Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam.]

For approval and signature:

HON'BLE SMT. 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

Commissioner of Central Excise, Customs and Service Tax VISAKHAPATNAM-I CENTRAL EXCISE BUILDING PORT AREA VISAKHAPATNAM  530 035. ANDHRA PRADESH Appellant(s)

Versus

M/s. ANDHRA ORGANICS LTD PYDIBHIMAVARTAM, SRIKAKULAM DIST A.P. Respondent(s)

Appearance:

Mr. N. Jagadish, Superintendent (AR) For the Appellant

None For the Respondent

Date of Hearing: 23/06/2015

Date of Decision: 23/06/2015

CORAM:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER

Final Order No. 21415 / 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 CENVAT credit of service tax paid on tour operator services used by them for transporting their workers and staff from the residents to the factory premises. Commissioner (A) has, by relying upon various decisions of the Honble High Court as also the Tribunal has held in favour of the assessee.

2. I find that there are number of precedent decisions of the Tribunal holding that such transportation of service is a cenvatable input service. One such reference can be made to Honble Karnataka High Courts decision in the case of CCE, Bangalore vs. Milipore India Pvt. Ltd.: 2012 (26) STR 514 (Kar.). As such, I find no infirmity in the impugned order of Commissioner (A). Revenues appeal is accordingly rejected.

(Order pronounced and dictated in open court on 23.6.2015.)

ARCHANA WADHWA JUDICIAL MEMBER rv