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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
MS. JYOTI BALASUNDARAM, J.
Commissioner of Central Excise, Chennai -Appellant
Versus
Greaves Cotton Ltd. -Respondent
Final Order No. 804 of 2010 Appeal No. E/321 of 2010
Decided On : 22-07-2010
A.B. Niranjan Babu,M. Karthikeyan
1. The revenue is aggrieved by the order of the Commissioner (Appeals) holding that Cenvat credit is admissible on ‘Air Ticket Booking Service’, subject to the condition that the journey is undertaken for business purpose only.
2. I have heard both sides. The lower appellate authority has relied upon the decision of the Tribunal in the case of CCE v. Fine Care Biosystems [Final Order No. A/1337/2009-WZB/Ahd., dated 3-7-2009], while extending credit on ‘Air Ticket Booking Service’. The revenue is not in a position to show that the decision is not applicable to the facts of the present case nor rely upon any decision to the contrary. Since the issue in dispute is covered by the Tribunal’s judgment cited supra, this is not a fit case for admission and accordingly, I decline to admit the appeal. For statistical purposes the appeal is dismissed.
