Cce, Chennai Vs. M/S. Light Alloy Products and Another

Cce, Chennai vs M/S. Light Alloy Products and Another

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Oct 28, 2010

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Citation: sooperkanoon.com/941960
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Ms. Jyoti Balasundaram, Vice President
Decided On: Oct 28, 2010
Case Number: E/335 of 2010 & E/346 of 2010
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, Chennai

Advocate Shri C. Rangaraju, SDR, for the Appellants. Ms. Sridevi, Advocate, for the Respondents.

Respondent

M/S. Light Alloy Products and Another

Excerpt

1. the revenue is aggrieved by the order of the commissioner (appeals), extending cenvat credit on “air ticket booking service”, on the ground that this did not have any nexus in manufacture of final products which is the requirement for eligibility of credit availed. 2. on hearing both sides and noting that the lower appellate authority has built in a safeguard that credit is to be allowed subject to the condition that the air journeys undertaken are for business purposes only, i see no reason to interfere with the impugned order and reject the appeals.

Full Judgment

1. The Revenue is aggrieved by the order of the Commissioner (Appeals), extending cenvat credit on “Air Ticket Booking Service”, on the ground that this did not have any nexus in manufacture of final products which is the requirement for eligibility of credit availed.

2. On hearing both sides and noting that the lower appellate authority has built in a safeguard that credit is to be allowed subject to the condition that the air journeys undertaken are for business purposes only, I see no reason to interfere with the impugned order and reject the appeals.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Cce, Chennai vs M/S. Light Alloy Products and Another Same Subject Service Tax Same Judge The Honourable Ms. Jyoti Balasundaram, Vice President