Skf Technologies (I) Pvt. Ltd vs Commissioner Of Central Excise, ...

[Arising out of Orders-in-Appeal No. 49 - 53/2011 dated 07/03/2011 passed by the Commissioner of Central Excise, Bangalore-I]

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

SKF Technologies (I) Pvt. Ltd. No. 13/5, Singasandra Village, 13th km, Hosur Road, Bangalore  560 068 Appellant(s)

Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-I Post Box No. 5400, CR Buildings, Bangalore  560 001 Karnataka Respondent(s)

Appearance:

Mrs. Vijaya Prakash, Advocate 543, 12th Cross, 8th Main J.P Nagara 2nd Phase, Bangalore  560 078 Karnataka For the Appellant

Mr. Mohd Yusuf, AR For the Respondent

Date of Hearing: 29/05/2015 Date of Decision: 29/05/2015 CORAM:

HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER

Final Order No. 21231 / 2015

Per : ARCHANA WADHWA

The issue involved in the present appeal is as regards the availability of cenvat credit of service tax paid on the CHA services utilized for export of the appellants final product. I find the issue is covered by various decisions of the Tribunal. Some reference can be made to the Tribunal decision in the case of CCE, Rajkot Vs. Adani Pharmachem P. Ltd. [2008 (12) S.T.R. 593 (Tri.-Ahmd.)] which stands followed by the Tribunal in the case of CCE, Rajkot Vs. Rolex Rings P. Ltd. [2008 (230) E.L.T. 569 (Tri.-Ahmd.)]. Inasmuch as the issue is settled I set aside the impugned order and allow the appeal with consequential relief to the appellant. (Order pronounced in open court)

(ARCHANA WADHWA) JUDICIAL MEMBER

iss