Case Law Details

Case Name : Paramount Communication Ltd. Vs Commissioner of Central Excise, jaipur (CESTAT Delhi)
Appeal Number : Final Order No.ST/A/463/2012-CUS(PB)
Date of Judgement/Order : 05/06/2012
Related Assessment Year :
Courts : All CESTAT (609) CESTAT Delhi (193)

 CESTAT, NEW DELHI BENCH

Paramount Communication Ltd.

Versus

Commissioner of Central Excise, jaipur

Final Order No.ST/A/463/2012-CUS(PB)
Stay Order No.ST/S/670/2012-CUS(PB)
Application No.ST/STAY/3097/2011
Appeal No. ST/1459/2011

JUNE  5, 2012

ORDER

Ms. Archana Wadhwa, Judicial Member

After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself with the consent of both sides.

2. The benefit of Cenvat credit paid on outdoor catering services received by the appellants for providing food to their employees as also service tax paid on running a cab service for transportation of employees from home to factory and back to home stands denied on the ground that the said services cannot be held to be eligible cenvatable input services.

3. We find that the issue is no more res Integra and stands decided by the following decisions :

CCE v. Bell Ceramics Ltd. [C.E.A. No. 114 of 2010, dated 15-9-2011], CCE v. Stomzen Toyotetsu India (P) Ltd. [2011] 32 STT 244.

4. Inasmuch as both the issues are covered by the decisions of the Hon’ble High Court, respectfully following the same, we set aside the impugned order and allow the appeal with cottaeduential relief to the appellants. Stay petition as also appeal gets disposed of in the above manner.

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Category : Service Tax (3290)
Type : Judiciary (10278)
Tags : Cestat judgments (798)

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