Commissioner of Central Excise, Chennai Vs. M/S.Hyderabad Industries Ltd. - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Nov-12-2009 |
| Appeal No.E/403 of 2008 |
| THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT |
| Commissioner of Central Excise, Chennai |
| M/S.Hyderabad Industries Ltd. |
| Ms.Indira Sisupal, JDR. Ms. Radhika Chandra Sekhar, Adv. |
the issue in dispute as to whether cenvat credit is admissible on tour operators service and travels. the period in dispute is june, 2006 to march, 2007. 2. i have heard both sides. there is no dispute that the tour operators service and travel services are used for picking up and dropping the staff of the respondents to the factory. in the light of the above factual position, the ratio of the tribunal decision in commissioner of central excise, nasik vs cable corporation of india ltd [2008-tiol-1180-cestat-mum], commissioner of central excise, jaipur-ii vs j.j. cement works [2009-tiol-411-cestat-del] and commissioner of central excise, chennai vs thirumalai chemicals ltd. [2009-tiol-1739-cestat-mad], holding that rent-a-cab services used for transporting employees to and from the place of work is admissible, is squarely attracted and following the ratio thereof, i agree with the respondents that such services are in, or in relation to the activities of business. i, therefore, uphold the impugned order and reject the appeal.
The issue in dispute as to whether CENVAT credit is admissible on Tour Operators Service and Travels. The period in dispute is June, 2006 to March, 2007.
2. I have heard both sides. There is no dispute that the Tour Operators Service and Travel Services are used for picking up and dropping the staff of the respondents to the factory. In the light of the above factual position, the ratio of the Tribunal decision in Commissioner of Central Excise, Nasik Vs Cable Corporation of India Ltd [2008-TIOL-1180-CESTAT-MUM], Commissioner of Central Excise, Jaipur-II Vs J.J. Cement Works [2009-TIOL-411-CESTAT-Del] and Commissioner of Central Excise, Chennai Vs Thirumalai Chemicals Ltd. [2009-TIOL-1739-CESTAT-MAD], holding that rent-a-cab services used for transporting employees to and from the place of work is admissible, is squarely attracted and following the ratio thereof, I agree with the respondents that such services are in, or in relation to the activities of business. I, therefore, uphold the impugned order and reject the appeal.