COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II Vs. LUCAS TVS LTD.
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Commissioner Of Central Excise, Chennai -Ii
LUCAS TVS LTD.
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D.N.PANDA,MEMBER (J) -
(1.)Canteen being an integral part of the factory and maintenance of such canteen being an obligation under the Factories Act, man -power supply to the canteen is not out of the scope of utilization of the man -power in the integrated activity of the factory. Therefore, learned Commissioner is correct to allow the benefit of Cenvat credit on the man -power supply to the respondent. Secondly, pest control being an essentiality to preserve the record for carrying on the business, disallowance of credit in respect of such service does not appear to be proper. Therefore, learned Commissioner (Appeals) has rightly allowed appeal of respondent.
(2.)Revenue appeal is dismissed and consequently cross objection is also disposed.
(Dictated and pronounced in open Court)
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