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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
MS. JYOTI BALASUNDARAM, J.
Commissioner of Central Excise, Trichy -Appellant
Versus
Sri Rama Vilas Service Ltd. -Respondent
FINAL ORDER NO. 543 OF 2011 MISC. ORDER NO. 192 OF 2011 APPEAL NO. E/660 OF 2010 CROSS OBJECTION NO. E/CO/6 OF 2011
Decided On : 26-04-2011
Ms. Indira Sisupal,M. Kannan
1. The Revenue is aggrieved by the extension of credit of service tax paid by the assessees, who are manufacturers of parts of motor vehicles, for gardeners and helpers.
2. I have heard both sides. The learned counsel for the assessees has not established as to how gardening has a nexus with the activity of the business of the assessees, namely that of manufacture of motor vehicle parts. The Hon’ble Bombay High Court in the case of CCE, Nagpur v. Ultratech Cement Ltd. - 2010 (20)
3. The appeal of the Revenue is thus partly allowed as above.
4. Cross-objection is only in the nature of comments upon/reply to the Revenue’s appeal and is therefore dismissed.
