Case Law Details

Case Name : Commissioner of Central Excise Vs. M/s Grasim Industries Ltd. (CESTAT Chennai)
Appeal Number : Appeal No. ST/421/2010
Date of Judgement/Order : 18/02/2011
Related Assessment Year :
Courts : All CESTAT (755) CESTAT Chennai (99)

The dispute relates to eligibility of CENVAT Credit of Service Tax paid in respect of services received in relation to ‘Repair and Maintenance’ of the staff colony relating to the period Apr.’08 to Dec.’08. Learned SDR submits that the identical issue relating to the same respondent stands decided in favour of the department in the case of Commissioner of Central Excise, Trichy Vs Grasim Industries reported in 2011 (21) S.T.R.378 (Tri.-Chennai). In view of the above, the order of the Commissioner (Appeals) is set aside and the order of the original authority is restored.

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI

Appeal No. ST/421/2010

Arising out of Order-in-Appeal No.43/2010 Dated: 29.3.2010
Passed by the Commissioner of Customs & Central Excise (Appeals), Trichirapalli

Date of Decision: 18.02.2011

COMMISSIONER OF CENTRAL EXCISE (SERVICE TAX), TRICHY

Vs

M/s GRASIM INDUSTRIES LTD.

FINAL ORDER NO.335/2011

Per: M Veeraiyan:

This is an appeal by the department against the order of the Commissioner (Appeals) No. 43/2010 dated 29.03.2010.

2. Heard the learned SDR. None appears for the respondents in spite of notice.

3. The dispute relates to eligibility of CENVAT Credit of Service Tax paid in respect of services received in relation to ‘Repair and Maintenance’ of the staff colony relating to the period Apr.’08 to Dec.’08. Learned SDR submits that the identical issue relating to the same respondent stands decided in favour of the department in the case of Commissioner of Central Excise, Trichy Vs Grasim Industries reported in 2011 (21) S.T.R.378 (Tri.-Chennai) .

4. In view of the above, the order of the Commissioner (Appeals) is set aside and the order of the original authority is restored. However, while restoring the order of the original authority, the penalty of Rs 1.1,41,820/- imposed under Rule 15 of the CENVAT Credit Rules, 2004 by the original authority is set aside.

(Dictated and pronounced in open court)

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Category : Service Tax (3401)
Type : Judiciary (12277)
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One response to “Service Tax paid in respect of services received in relation to ‘Repair and Maintenance’ of the staff colony not eligible for CENVAT credit”

  1. Pawankhemka says:

    I am CA working in Mumbai.. I have a question from all of u.. I want to know Service Tax provisions on Hiring of Charter Vessel for Import of LPG.
    Whether Hire Charges is eligible for Service Tax..???

  2. Pawankhemka says:

    I am CA working in Mumbai.. I have a question from all of u.. I want to know Service Tax provisions on Hiring of Charter Vessel for Import of LPG.
    Whether Hire Charges is eligible for Service Tax..???

  3. Pawankhemka says:

    I am CA working in Mumbai.. I have a question from all of u.. I want to know Service Tax provisions on Hiring of Charter Vessel for Import of LPG.
    Whether Hire Charges is eligible for Service Tax..???

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