Delphi Automotive Systems Pvt Ltd vs Cce, Bangalore(Adjn)

[Arising out of Order-in-Appeal No. 191-2007 dated 31/08/2007 passed by CCE(Appeals-I), Bangalore]

For approval and signature:

HON'BLE SHRI B.S.V.MURTHY, TECHNICAL 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?

DELPHI AUTOMOTIVE SYSTEMS PVT LTD. PLOT NO.98A, PHASE II INDUSTRIAL AREA, JIGANI BANGALORE Appellant(s)

Versus

CCE, BANGALORE(ADJN)

Respondent(s)

Appearance:

Ms. Neetu James, Advocate For the Appellant

Dr. A.K. Nigam, Addl. Commissioner(AR) For the Respondent

Date of Hearing: 06/03/2015

Date of Decision: 06/03/2015

CORAM:

HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER

Final Order No. 20586 / 2015

Per : B.S.V.MURTHY

The learned counsel submits that the issue involved in this case is eligibility of the appellant for CENVAT credit of the service tax paid on outdoor catering service and tour and travel agent service. She submits that in the case of the very same appellant on the very same issues, the matter had come up before this Tribunal and this Tribunal vide Final Order No.21936/2014 dt. 24/10/2014 had remanded the matter to verify whether any amount was recovered from the employees towards catering service and for calculating the admissible amount if any amount has been received and allowing the benefit in the case of the other service. Following the precedent Tribunals decision, in this case also, the matter is remanded to the original adjudicating authority to undertake fresh adjudication proceedings following the precedent decision of the Tribunal cited above. Appeal is disposed of by way of remand.

(Order pronounced and dictated in open court)

B.S.V.MURTHY TECHNICAL MEMBER

Raja.

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