C.C.E. Vs. LUCAS TVS LTD.
LAWS(CE)-2015-1-20
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 21,2015

C.C.E. Appellant
VERSUS
LUCAS TVS LTD. Respondents


Referred Judgements :-

COMMISSIONER CENTRAL EXCISE VS. ULTRATECH CEMENT LTD. [REFERRED TO]


JUDGEMENT

R.Periasami, Member (T) - (1.)REVENUE has filed this appeal against the impugned order dated 31.12.2009 passed by the Commissioner (Appeals).
(2.)THE issue relates to admissibility of CENVAT credit on manpower supply to canteen and pest controlling. The adjudicating authority confirmed the demand of Rs. 5,91,800/ - and imposed equal amount of penalty. On appeal by the respondent, the Commissioner (Appeals) allowed their appeal and set aside the adjudication order.
None appeared on behalf of the respondent.

(3.)THE learned AR for Revenue reiterates the grounds of appeal. He further submits that on the identical issue, covering batch of appeals, this Tribunal has remanded the matter to the adjudicating authority.
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