Cce Vs. Agarwal Trading Co. and Diamond

Cce vs Agarwal Trading Co. and Diamond

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Dec 07, 2007

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Citation: sooperkanoon.com/46615
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: P Das
Decided On: Dec 07, 2007
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Cce

Respondent

Agarwal Trading Co. and Diamond

Excerpt

1. common issue is involved in these appeal and, therefore, both the appeals are taken up together for disposal. the revenue filed these appeals against the impugned orders whereby the commissioner (appeals) held that the credit on service tax paid on mobile phones is admissible to the respondent as 'input service' in terms of cenvat credit rules, 2004.3. after hearing the ld. dr and on perusal of the records, it is seen that the tribunal in the case of m/s. indian rayon & industries ltd. v.cce, bhavnagar reported in 2006 (4) str 79 (tribunal-mumbai) held in favour of the assesses. it is contended by the ld. dr that the said decision has been challenged by the revenue before the hon'ble high court. i do not find force in the submissions of the ld. dr. the case is squarely covered by the decision of the tribunal. therefore, there is no reason to interfere the order of the commissioner (appeals).accordingly, the appeals filed by the revenue are rejected.

Full Judgment

1. Common issue is involved in these appeal and, therefore, both the appeals are taken up together for disposal. The Revenue filed these appeals against the impugned orders whereby the Commissioner (Appeals) held that the credit on service tax paid on mobile phones is admissible to the respondent as 'input service' in terms of Cenvat Credit Rules, 2004.

3. After hearing the ld. DR and on perusal of the records, it is seen that the Tribunal in the case of M/s. Indian Rayon & Industries Ltd. v.CCE, Bhavnagar reported in 2006 (4) STR 79 (Tribunal-Mumbai) held in favour of the assesses. It is contended by the ld. DR that the said decision has been challenged by the Revenue before the Hon'ble High Court. I do not find force in the submissions of the ld. DR. The case is squarely covered by the decision of the Tribunal. Therefore, there is no reason to interfere the order of the Commissioner (Appeals).

Accordingly, the appeals filed by the Revenue are rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Cce vs Agarwal Trading Co. and Diamond Same Subject Service Tax Same Judge P Das