Case Law Details
M/s. City Union Bank Ltd. Vs Commissioner of GST & Central Excise Trichy (CESTAT Chennai)
Panthal and shamiana services are utilized by the appellant to inform the public that a new branch has been started in the said place. Such services would help the appellant to attract customers and also inform the public about the new branch inaugurated. For these reason, I find that the disallowance of CENVAT credit on such input services cannot be justified. The credit availed by the appellant on panthal and shamiana services is therefore allowed.
FULL TEXT OF THE CESTAT JUDGMENT
The above application for restoration of appeal has been filed by the appellant seeking to restore the appeal that was disposed by Final Order No. 40740/2016 dated 5.5.2016.
2. On behalf of the appellant, ld. counsel shri J. Shankarraman submitted that on 5.5.2016, the appellant or the counsel could not appear before the Tribunal. They had filed an application for adjournment of the appeal by speed post. It was served on the Registry of the Tribunal on 5.5.2016. He has produced the proof of delivery as well as copy of the adjournment letter along with the restoration application. He submitted that though the appellant had requested for adjournment, the Tribunal had not considered the same and therefore the appeal had been decided exparte without considering their contentions. He submitted that the appellants have a good case on merits and therefore the appeal may be restored. He relied upon the decision of the Hon’ble Supreme Court in the case of J.K. Synthetics Ltd. Vs. Collector of Central Excise – 1996 (86) ELT 472 (SC).
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We are celebrated every one year ayudha pooja with dancing, songs etc function for that purpose we made samiyana panthal . is this is eligible for GST ITC