M/S.Minda Industries Ltd vs Cce, Delhi-Iii

[Arising out of the Order-in-Appeal No435-438/SVS/GGN/2013 dt.13.8.13 passed by the CCE (Appeals), Delhi-III)

Date of Hearing/Decision: 11.2.2015

For Approval &signature:

HonbleMr.Ashok Jindal, Member (Judicial)

1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it would 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 Department Authorities? Yes

M/s.Minda Industries Ltd. Appellant

Vs.

CCE, Delhi-III Respondent

Appearance

Shri Kulbushan Sharma, for the appellant

Shri A.K.Dhawan, AR for the respondent

CORAM: HonbleMr.Ashok Jindal, Member (Judicial)

FINAL ORDER NO.50452/2015

Per Ashok Jindal :

Short issue involved in this case is that whether the appellants are entitled to take credit on the services namely, outdoor catering service and employee group insurance service as per Rule 2(l) of Cenvat Credit Rules, 2004 during the period from April, 2010 to March, 2011 or not.

2. Heard the parties and considered the submissions.

3. This issue already been settled by Honble Bombay High Court in the case of Ultratech Cement-2010 (20) STR 577 (Bom.) wherein it has been held that the services availed by the manufacturer of the goods in the course of their business, the appellant is entitled for input service credit as per Rule 2(l) of Cenvat Credit Rules ,2004. Admittedly in this case, the services availed by the appellant in the course of their business. I hold that the appellant is entitled for input service credit. Consequently, I set aside the impugned order.

4. The appeal of the appellant is allowed.

(dictated &pronounced in the open court)

(Ashok Jindal)

Member (Judicial)

mk

1