Maihar Cement vs Cce & St, Bhopal
- CitationExcise Appeal No.E/55188/2014 EX. [SM]
Ratio decidendi
The rule this decision rests on
The eligibility of Cenvat credit on outdoor catering service, having already been decided by this Bench in an earlier Final Order in the appellant's favour (Final Order No. 56561/2013 dated 16.05.2013) against the Revenue, is settled as to the same issue, and where the issue involved in the present appeal is so decided by the Bench, the impugned order denying Cenvat credit on outdoor catering service cannot be sustained and is set aside.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No.BPL-CXCUS-000-APP-078-14-15 dated 15.07.2014 passed by the Commissioner (Appeals), C,C.E. & S.T., Bhopal]
For approval and signature:
HONBLE MR. S.K. MOHANTY, 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?
Maihar Cement Appellant
Vs.
CCE & ST, Bhopal Respondent
Present for the Appellant : Shri Sanjay Grover, Advocate
Present for the Respondent: Shri Devender Singh, JCDR
Coram: HONBLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)
Date of Hearing/Decision: 10.07.2015
Final ORDER NO. 54117/2015
PER: S.K. MOHANTY
Denial of Cenvat Credit of Service Tax taken on outdoor catering service is the subject matter of present dispute.
2. The ld. Advocate for the appellant submits that the issue regarding eligibility of cenvat credit on the disputed service has already been settled by this Tribunal vide Final Order No.56561/2013 dated 16.05.2013, wherein while dismissing the Revenues appeal, it has been held that the respondent is eligible to take cenvat credit on the disputed service.
3. The ld. JCDR appearing for the respondent reiterates the findings recorded in the impugned order.
4. Considering the fact that the issue involved in the present case is decided by this Bench of the Tribunal, I am of the view that the impugned order in denying the benefit of cenvat credit on the outdoor catering service is not sustainable. Thus, the same is set aside and the appeal is allowed in favour of the appellant.
(Dictated and pronounced in the open Court)
(S.K. MOHANTY)
MEMBER (JUDICIAL)
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