Assessee entitled for input service credit on Traveling Service availed for business of manufacturing of final product
CESTAT, MUMBAI BENCH
Vidyut Metallics (P.) Ltd.
Commissioner of Central Excise, Mumbai-III
Order Nos. S/27/12/SMB/C-IV
Application No. E/S/2062 OF 2010
Appeal No.E/1919 OF 2010-Mum
February 10, 2012
1. The appellants are in appeal along with a stay application directed against order-in-appeal No. PKS/224/BEL/2010 dated 23.07.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai III. The appeal is on the ground that input service credit has been denied to the appellants on the services of travel agent which was used by the appellants for the travelling of the technicians and accountants for visiting to their job workers as per rule 2(l) of the CENVAT Credit Rules, 2004.
2. After hearing both sides, it was observed that the appeal itself can be disposed of at this stage. Hence, after granting waiver of pre-deposit of demands, I take up the appeal itself for disposal.
3. On perusal of the records, I find that the issue has been covered by the decision of the Hon’ble Bombay High Court in the case of CCE v. Ultratech Cement Ltd.  29 STT 244 wherein the Hon’ble High Court held that any service availed for the business of manufacturing of final product, the assessee is entitled for input service credit, therefore, the issue is no more res integra.
4. In view of the above, the appeal is allowed. Stay application also disposed of.