IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal Nos. E/40427 and 41364 & 41365/2013
(Arising out of Order-in-Appeal No. 72/2012 (M-II) dated 26.11.2012 and No.84 to 92/2013 (M-II) dated 20.3.2013 both passed by the Commissioner of Central Excise (Appeals), Chennai)
CCE, Chennai II Vs. M/s. LUCAS TVS Ltd.
Shri Chandrasekhar, AC (AR) for the Appellant
Shri Raghavan Ramabhadran, Advocate for the Respondent
CORAM-Honble Shri D.N. Panda, Judicial Member
Date of Hearing / Decision: 16.02.2016
Final Order No. 40218-40220/2016
Learned counsel says that the only dispute in these appeals is that the services of CHA used for purposes of export shall be allowed to enjoy CENVAT credit on the service tax paid on such service.
2. Following the decision in Western Agencies Pvt. Ltd. Vs. CCE, Chennai 2011 (22) STR 305 (Tri. LB), it may be held that the service of CHA being integrally connected with the export that cannot be disintegrated. Therefore, CENVAT credit on the service tax paid to avail services of CHA is admissible as CENVAT credit.
3. Accordingly, all the three appeals filed by Revenue are dismissed.
(Dictated and pronounced in open court)