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2016 (7) TMI 79 - CESTAT CHENNAI

2016 (7) TMI 79 - CESTAT CHENNAI - TMI - Denial of Cenvat credit on Tour Operators Service used for bringing staff to the factory - Held that:- This Tribunal in the assessee s own case for the prior period has allowed the assessee s appeal. Also find that the adjudicating authority in his findings has discussed the entire issue in detail and discussed the interpretation of the term activities relating to business and held that the input services availed by the appellant assessee for tour operato .....

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Member For the Appellant Shri Sai Prashanth, Adv For the Respondent : Shri L. Paneer Selvam, AC (AR) ORDER Per P.K.Choudhary The short issue involved in this appeal relates to the denial of Cenvat credit on Tour Operators Service used for bringing staff to the factory. There were two Show Cause Notices dated 07.10.2009 for the period September, 2008 to March, 2009 and the other dated 14.02.2011 for the period February, 2010 to January, 2011, issued to the appellant assessee. 2. The Ld. Counsel S .....

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tions: 1. CCE, Chennai Vs. Hyderabad Industries Ltd. 2010 (20) STR 704 (Tri.-Chen.) 2. C.J. Gelatine Products Ltd. Vs. CCE, Bhopal 2012 (25) STR 109 (Tri.-Del.) 3. Principal Commissioner Vs. M/s. Essar Oil Ltd. 2015-TIOL-2768-HC-AHM-CX He also filed copy of this Tribunal s decision in the assessee s own case, wherein the Tribunal vide Final Order No. 545/2011 dated 27.04.2011 has allowed the appellant assessee s appeal for earlier period ie., January, 2007 to November, 2007. 3. On the other hand .....

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