TMI Blog2016 (9) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court’s decision in the case of Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut-I - 2016 (2) TMI 902 - SUPREME COURT. The Tribunal’s ruling in Sundaram Brake Linings & Others Vs CCE stands overruled by the Hon’ble Madras High Court in their own case reported in 2016 2015 (3) TMI 736 - MADRAS HIGH COURT (Mad.). The ratio laid down by Tribunal’s LB in the case of Vandana Global would have no application to the facts of the present case as that was a case dealing with eligibility of cenvat credit on supporting structures – appeal allowed – decided in favor of appellant. - ST/40913/2015 - FINAL ORDER No.41077/2016 - Dated:- 24-6-2016 - Shri P.K.Choudhary, Judicial Member Ms. Kamana Shrikanth, Advocate For the Appellant Shri L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by that order, appellant preferred appeal before Commissioner (Appeals) who partially allowed the appeal granting relief in respect of four services and rejected the appeal in respect of three input services. He also set aside the penalty imposed under Rule 15 (3) of CCR 2004. The present appeal filed by appellant-assessee is challenging that portion of the order rejecting the appeal on input services viz. Outdoor catering, Car Hiring Services and Electricity Charges involving disputed amount of Rs. 2,26,126/-. 3. Ld. counsel appearing for appellant-assessee submits that the issue on hand is no longer res integra in view of various judicial pronouncements of the Tribunal and the Hon'ble High Court. She submits that all the input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Impugned Cenvat credit amount (Rs.) (1) (2) (3) 1 Delegate fee 721/- 2 Training Expense 412/- 3 Travel Expenses 10,512/- 4 Insurance Charges 7,448/- Total 19,093/- The LAA rejected the appeal of the assessee on the following inputs services :- S.No. Impugned Service/Issue Impugned Cenvat credit amount (Rs.) (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. is no longer good law in view of Honble Supreme Court s decision in the case of Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut-I - 2016-TIOL-20-SC-CX-LB. The Tribunal s ruling in Sundaram Brake Linings Others Vs CCE stands overruled by the Hon ble Madras High Court in their own case reported in 2016 (41) STR 168 (Mad.). The ratio laid down by Tribunal s LB in the case of Vandana Global would have no application to the facts of the present case as that was a case dealing with eligibility of cenvat credit on supporting structures. 7. In view of the settled legal position on the applicability of Rule 2(l) of CCR 2004 for the impugned services, I hold that appellants are entitled to input service credit availed on (a) Outdoor cater ..... X X X X Extracts X X X X X X X X Extracts X X X X
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