2009 (7) TMI 559 - AT - Service Tax

Cenvat Credit- Input services- The respondents are manufacturers of aerated waters and discharging duty liability on such goods. They have availed Cenvat credit on inputs, used in the factory for the manufacture of dutiable goods. In this case before me, the respondents had paid service tax towards inward transport of goods by availing Cenvat credit, for the period from 1-8-2005 to 31-8-2005. Lower authority confirmed the demand. In the light of the decision of Andhra Pradesh Paper Mills Ltd. v. CCE 2009 -TMI - 34928 - CESTAT, BANGLORE, Commissioner (Appeals) give the benefit of Cenvat Credit. Tribunal held that the order of Commissioner (Appeals) does not suffer from any infirmity, thus the appeal filed by revenue is rejected.

Summary

The appellate tribunal rejected the revenue's appeal against the duty demand on aerated waters, as the issue was covered by a previous Division Bench decision. The Commissioner (Appeals) decision was upheld. (Case: 2009 (7) TMI 559 - CESTAT, BANGALORE)