9911796707
TMI Blog2016 (9) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... and Vandana Global Ltd. Vs CCE. The decision in the case of Maruti Suzuki Ltd. is no longer good law in view of Hon’ble Supreme Court’s decision in the case of Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut-I - 2016 (2) TMI 902 - SUPREME COURT. The Tribunal’s ruling in Sundaram Brake Linings & Others Vs CCE stands overruled by the Hon’ble Madras High Court in their own case reported in 2016 2015 (3) TMI 736 - MADRAS HIGH COURT (Mad.). The ratio laid down by Tribunal’s LB in the case of Vandana Global would have no application to the facts of the present case as that was a case dealing with eligibility of cenvat credit on supporting structures – appeal allowed – decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN. Aggrieved by that order, appellant preferred appeal before Commissioner (Appeals) who partially allowed the appeal granting relief in respect of four services and rejected the appeal in respect of three input services. He also set aside the penalty imposed under Rule 15 (3) of CCR 2004. The present appeal filed by appellant-assessee is challenging that portion of the order rejecting the appeal on input services viz. Outdoor catering, Car Hiring Services and Electricity Charges involving disputed amount of Rs.2,26,126/-. 3. Ld. counsel appearing for appellant-assessee submits that the issue on hand is no longer res integra in view of various judicial pronouncements of the Tribunal and the Hon'ble High Court. She submits that all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) (3) 1 Delegate fee 721/- 2 Training Expense 412/- 3 Travel Expenses 10,512/- 4 Insurance Charges 7,448/- Total 19,093/- The LAA rejected the appeal of the assessee on the following inputs services :- S.No. Impugned Service/Issue Impugned Cenvat credit amount (Rs.) (1) (2) (3) 1 Outdoor catering service (food for shift employees) 1,62,185/- 2 Car Hire Service 9,715/- 3 Electricity Charges 54,226/- Total 2,26,126/- 6. I also find from the impugned order at para-10 that Ld.Commissioner (Appeals) denied credit availed on impugned services (a) outdoor catering service (food for shift employees) and (b) Car hire service on the ground that these services do not have any direct nexus with the output service ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
