DALMIA CHINI MILLS Vs. COMMISSIONER OF C. EX., LTU
LAWS(CE)-2015-2-91
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on February 23,2015

Dalmia Chini Mills Appellant
VERSUS
Commissioner Of C. Ex., Ltu Respondents

JUDGEMENT

ASHOK JINDAL,J - (1.)SHORT issue involved in this case is whether the appellant is entitled to take input service on the rent paid for Pandal and Shamiana services as per Rule 2(1) of Cenvat Credit Rules, 2004 or not. Heard the parties and considered the submissions.
(2.)I find the contention of the appellant is that Pandal and Shamiana services used by the appellant to safeguard machines lying for installation in the open ground during installation of plant and machinery. This fact has not been controverted by the department with tangle evidence. In the circumstances, relying on the decision of the Hon'ble Bombay High Court in the case of Ultratech Cement Ltd. - : 2010 (20) S.T.R. 577 (Bom.) : 2010 (260) E.L.T. 369 (Bom.), the appellant is entitled to avail input service credit on Pandal and Shamiana services. Consequently, I set aside the impugned order and allow the appeal with consequential relief, if any.
(Dictated and pronounced in the open Court)

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