2015 (9) TMI 1276 - AT - Service Tax

Admissibility of Cenvat Credit - services of House Keeping Courier Services and Export Freight incurred - Held that - Both sides agree that the issues involved in the present proceedings are covered by the various judicial pronouncements. According appeals filed by the Revenue are rejected as issues are covered by the Case Laws 2014 (8) TMI 713 - GUJARAT HIGH COURT 2014 (3) TMI 921 - GUJARAT HIGH COURT 2013 (6) TMI 618 - ITAT DELHI 2012 (12) TMI 177 - CESTAT MUMBAI and etc. - Decided against Revenue.

Summary

Issues involved:
Admissibility of Cenvat Credit for services of House Keeping, Courier Services, and Export Freight.

Analysis:
The appeals were filed by the Revenue against the Order-in-Appeal (OIA) where the respondent's appeal was allowed. The issue at hand pertains to the admissibility of Cenvat Credit for services such as House Keeping, Courier Services, and Export Freight. The respondent's representative cited various Case Laws to support their claim, including Commissioner Vs. Dynamic Industries Ltd., Central Excise Vs. Inductotherm India Pvt. Ltd., NTF India Pvt. Ltd. Vs. Commissioner of Central Excise, and several others. Both parties agreed that the issues in the current proceedings are addressed by the aforementioned judicial pronouncements. Consequently, the appeals filed by the Revenue were rejected as the issues are adequately covered by the Case Laws referenced.

This judgment by the Appellate Tribunal CESTAT AHMEDABAD, delivered by Mr. H.K. Thakur, Hon'ble Member (Technical), underscores the significance of established legal precedents in determining the admissibility of Cenvat Credit for specific services. The reliance on a series of Case Laws by the respondent's representative played a pivotal role in supporting their argument and ultimately led to the rejection of the Revenue's appeals. The decision highlights the importance of legal interpretations and past judgments in resolving disputes related to tax credits and services availed by businesses.