Ltu, Chennai Vs. M/S. Chemplast Sanmar Ltd. - Court Judgment |
| SooperKanoon Citation | sooperkanoon.com/944266 |
| Court | Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Decided On | Jan-28-2010 |
| Case Number | ST/COD/484 of 2009 in ST/609 of 2009 |
| Judge | THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT |
| Appellant | Ltu, Chennai |
| Respondent | M/S. Chemplast Sanmar Ltd. |
| Advocates: | Shri C. Rangaraju, SDR, for the applicants. Shri Annunciata D'Rose, Adv., for the respondents. |
Excerpt:
.....the above appeal is allowed as i am satisfied with the reason given by the revenue in the application. 2. as the issue in dispute stands settled by the precedent decision of the tribunal, i take up the appeal for final disposal with the consent of both sides. the issue in this appeal is as to whether credit is available on service tax paid on rent a cab service. i find that this issue stands settled by the decision of the tribunal in cce, jaipur vs. m/s. j.k. cement works - 2009-tiol-411-cestat-del. this order has been followed in the case of cce, chennai vs. thirumalai chemicals ltd and others vide tribunal s final order no. 670 to 681/09 dated 05.06.2009. following the ratio of the above decisions, i see no reason to interfere with the impugned order, which is in accordance with law;.....
Judgment:The application for condonation of delay of one day in preferring the above appeal is allowed as I am satisfied with the reason given by the revenue in the application.
2. As the issue in dispute stands settled by the precedent decision of the Tribunal, I take up the appeal for final disposal with the consent of both sides. The issue in this appeal is as to whether credit is available on service tax paid on rent a cab service. I find that this issue stands settled by the decision of the Tribunal in CCE, Jaipur Vs. M/s. J.K. Cement Works - 2009-TIOL-411-CESTAT-Del. This order has been followed in the case of CCE, Chennai Vs. Thirumalai Chemicals Ltd and others vide Tribunal s Final Order No. 670 to 681/09 dated 05.06.2009. Following the ratio of the above decisions, I see no reason to interfere with the impugned order, which is in accordance with law; I uphold the same and reject the appeal of the revenue.