COMMR. OF C. EX., DELHI-III Vs. TENNECO AUTOMOTIVE INDIA PVT. LTD.
LAWS(CE)-2015-3-103
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on March 05,2015

Commr. Of C. Ex., Delhi -Iii Appellant
VERSUS
Tenneco Automotive India Pvt. Ltd. Respondents

JUDGEMENT

ASHOK JINDAL,MEMBER (J) - (1.)The Revenue is in appeal against the impugned order. The facts of the case are that a show cause notice was issued to the respondent on 1 -6 -2011 to deny the Cenvat credit availed by them on architectural services which were received by the respondent for construction of civil work in their plant, architectural consultancy for civil work of the factory premises and capital goods, energy audit and housekeeping. The show cause notice also sought the denial of Cenvat credit on capital goods and inputs on the premise that the invoices issued to the respondent is having some address other than the address of the other unit of the respondent at present.
(2.)Heard the parties. Considered the submissions.
(3.)In the impugned order the ld. Commissioner held that as the services in dispute have been received by the respondent in the business of manufacturing of excisable goods. Therefore, they are entitled to avail Cenvat credit on these services. Furthermore, it's not disputed that these capital goods and inputs have not been used by the respondent themselves and the other unit have not taken up Cenvat credit on the strength of these invoices. Therefore, respondent are entitled to take Cenvat credit. As the facts of the case are not in dispute, therefore, I do not find any infirmity with the impugned order. Same is upheld. Appeal filed by the Revenue is dismissed.
(Dictated and pronounced in the open Court)

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