A Commissioner of Central Excise filed a departmental appeal challenging the CESTAT's order granting CENVAT credit for services provided to employees. The High Court dismissed the appeal, upholding the CESTAT's view that the credit was available.
The departmental appeal was dismissed and the impugned CESTAT order was sustained.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 12.06.2017 CORAM
THE HONOURABLE MR.JUSTICE RAJIV SHAKDHER And THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
C.M.A.No.738 of 2016
The Commissioner of Central Excise, Chennai III Commissionerate, Chennai-600 034. .. Appellant Vs.
Prayer : Appeal filed under Section 35G of the Central Excise Act, 1944, praying to allow the departmental appeal against CESTAT's Final Order No.41145/2015, dated 03.09.2015 and to set aside the said order and to uphold the demand of recovery of ineligible credit available.
For Appellant : Ms.R.Hemalathan For Respondents: Mr.G.Natarajan for R1
JUDGMENT
agent's service/tour operator service' provided to the staff/employees of the factory as an input service credit despite the fact that the said service does not fall under the ambit of the definition of 'input service' specified under Rule 2(l) of the CENVAT Credit Rules, 2004 and in as much as the said services are neither used in or in relation to the manufacture or clearance of final product nor can it be said to be an activity relating to business ?”
Sd/Assistant Registrar //True Copy// gg Sub Assistant Registrar To The Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench, Shastri Bhavan Annexe, I Floor, 26, Haddows Road, Chennai-600 006.
+1cc to Mr.S.Jaikumar, Advocate, S.R.No.41476
C.M.A.No.738 of 2016 VGII(CO) RS(28/06/2017)
1 issue framed by the court
Whether the CESTAT was correct in holding that the assessee is entitled to avail CENVAT credit on rent a cab services, air travel agent's service, and tour operator service provided to staff despite n
Colour shows how this judgement treated each authority
Ramala Sahkari Chini Mills Limited, U.P. V. Commissioner of Central Excise, Meerut-IReferred¶14
Ramala Sahkari Chini Mills Limited, U.P. V. Commissioner of Central Excise, Meerut-I, 2010 (260) E.L.T. 321 (SC)
Commissioner of Central Excise, Chennai III Commissionerate
M/s.Comstar Automotive Technologies Private Limited
Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench
Rajiv Shakdher
R.Suresh Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
