M/S. Goodyear India Ltd vs C.C.E. Delhi-Iv

[Arising out of Order-in-Appeal No.93-CE/Appeal/DLH/IV/2013 dated 26.04.2013 by the Commissioner of Central Excise (Appeals), Delhi-IV].

For approval and signature:

Honble Mr Ashok Jindal, Member (Judicial)

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?

M/s. Goodyear India Ltd. .Appellants

Vs.

C.C.E. Delhi-IV .Respondent

Appearance:

Shri R. Krishnan, DR for the Appellants

Shri A.K. Dhawan, Advocate for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing: 15.01.2015

FINAL ORDER NO.50053/2015-EX(SM)

Per Ashok Jindal:

The short issue involved is that whether the appellant is entitled to take Cenvat Credit on input services on car parking availed by the appellant at their Head office for parking of cars of management or not.

2. Heard the parties.

3. In the case of Ultra Tech Cement Ltd. Vs. C.C.E. Nagpur-2011(22) S.T.R. 289 (Tri-Mumbai) wherein the Honble High Court of Bombay has held that any service availed by them in the course of the business of a manufacturing, the assessee is entitled to take Cenvat Credit. Admittedly in this case the car parking services has been availed by the appellant for parking of cars relates to the management of the appellants. The activity is directly related to the business of manufacturing of the appellant. Therefore, I hold that appellant is entitled to take Cenvat Credit.

4. In these terms, I set aside the impugned order and appeal is allowed with consequential relief if any.

(Dictated and pronounced in the open court)

(Ashok Jindal) Member (Judicial)

Bhanu

2

E/59018/2013-EX(SM)