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M/s Vidyut Metallics Pvt Ltd Versus Commissioner Of Central Excise, Mumbai-III

2016 (2) TMI 557 - CESTAT MUMBAI

Entitlement to claim CENVAT Credit of input services - services of travel agent - Held that:- This Tribunal in the appellant's own case [2012 (11) TMI 376 - CESTAT, MUMBAI ] allowed the appeal of the appellant and it has been held that the appellant .....

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l No. E/221/11-Mum - ORDER NO.A/85337/16/SMB - Dated:- 19-1-2016 - SS GARG, MEMBER (JUDICIAL) For the Petitioner : Shri Prasad Paranjape, Adv. For the Respondent : Shri R K Maji, AC (AR) ORDER PER: SS GARG: This appeal is directed against Order-in-Ap .....

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falling under Chapter heading 82. The appellant transported semi finished naked blades and packaging materials on payment of duty to their job workers at Bangladesh, Himachal Pradesh and at Hyderabad and the said job workers process / pack the said .....

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from the job worker's premises the appellant sent technical personnel and accounting personnel to the job workers premises for upkeep and maintenance of plant and machinery installed by them and for that appellant pay service tax on the travel a .....

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d with proviso to Section 11A (1) of Central Excise Act, 1944 along with interest and penalty. Thereafter the Adjudicating Authority vide its Order-in-Original dated 29.06.2007 confirmed the demand raised in the show-cause notice and thereafter the a .....

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n on the issue in the light of the Board circular dated 23.08.2007, the Hon'ble High Court's judgment in Ambuja Cements and other authorities cited. On remand from the Tribunal, the Adjudicating Authority passed fresh order vide order dated 1 .....

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ed that the expenses incurred on travel agency service are in connection with the business of the manufacture and manufacturer is entitled to claim CENVAT Credit of input services. He further submitted that issue involved in this case is squarely cov .....

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