Commissioner Of Central Excise, ... vs Sree Rayalaseema Alkalies & Allied ...
- CitationAppeal No. 04/2009
Ratio decidendi
The rule this decision rests on
The tribunal holds that service tax paid on C&F services, travel agent and air travel agent services, courier services and telephone services, used in the appellant's caustic soda lye business, is cenvatable, because each of these services has been held cenvatable by earlier Tribunal decisions, which the tribunal follows in rejecting the Revenue's appeal against the Commissioner (Appeals)'s order allowing the credit.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 04/2009 dated 03/03/2009 passed by the Commissioner of Central Excise and Customs, 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? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes
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 Sree Rayalaseema Alkalies & Allied Chemicals Ltd. Gondiparla, Kurnool Dist. Respondent(s)
Appearance:
Mr. S. Teli, DR For the Appellant
Mr. B.N. Gururaj, Advocate 22/2, 3rd Main Road, Chamarajpet, Bangalore 560 018 For the Respondent
Date of Hearing: 26/06/2015 Date of Decision: 26/06/2015 CORAM:
HON'BLE MRS. ARCHANA WADHWA, JUDICIAL MEMBER
Final Order No. 21493 / 2015
Per: ARCHANA WADHWA
Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. After hearing both the sides I find that the disputed issue relates to availment of cenvat credit of service tax paid on C&F Services, Travel Agent & Air Travel Agent Services, Courier Services and Telephone Services utilized by the appellant in the Caustic Soda Lye business. I find that all the services have been held to be cenvatable services by one or the other decision of the Tribunal. Reference can be made to Tribunals decision in the case of Cadila Healthcare Ltd. Vs. CCE, Ahmedabad [2010 (17) S.T.R. 134 (Tri.-Ahmd.)] as also to the Tribunal decision in the case of Dell International Services India P. Ltd. Vs. CCE, Bangalore [2010 (17) S.T.R. 540 (Tri.-Bang.)].
2. In view of the above I find no reasons to interfere in the impugned order of Commissioner (Appeals). Revenues appeal is accordingly rejected. (Order pronounced in open court)
(ARCHANA WADHWA) JUDICIAL MEMBER
iss
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