Commissioner Of Central Excise, ... vs M/S. Esab India Ltd

[Arising out of Orders-in-Appeal No.101 to 112/2013 (M-II), dated 26.03.2013 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Chennai]

COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II APPELLANT

Versus

M/s. ESAB INDIA LTD. RESPONDENT

Appearance:

For the Appellant Shri L. Paneerselvan, AC (AR)

For the Respondent Shri Nandita, [No vakalat on file] Adv.

CORAM:

Honble Shri D.N. Panda, Judicial Member

Date of hearing/decision 04-09-2015

FINAL ORDER NO41203 / 2015.

Learned counsel seeks adjournment on the ground that her senior is engaged otherwise. From para 8 of the appellate order a short point arose is as to whether the services in question tabulated in Col.7 of the Table at page 01 of the appellate order used are eligible as input services for set off Cenvat credit of service tax paid thereon against ultimate tax liability.

2. Learned Commissioner (Appeals) in paras 12 to 16 of his order has categorically found that there was no contrary material from Revenue to deny credit on input services listed in the said table used in the manufacture of the respondent. He, therefore, decided the input service distribution in the light of CBEC Circular No.97/8/2007, dated 23.08.2007. Department has no contention to disturb the conclusion of Commissioner (Appeals) in that behalf nor brings out that use of the contents of the circular was erroneous.

2. When above findings exist and no material comes up from Revenue to impeach the order of Commissioner (Appeals), Revenue appeal is dismissed. (Dictated and pronounced in open court)

(D.N. PANDA) JUDICIAL MEMBER

Ksr 10-09-2015

DRAFT Remarks

I II III

Date of dictation 04.09.2015

Draft Order - Date of typing 06.09.2015

Fair Order Typing 10.09.2015

Date of number and date of dispatch 11.09.2015

2 E/41537/2013