(PER : HONOURABLE MS. JUSTICE HARSHA DEVANI) 1. The Department is in appeal against the order dated 6.11.2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as “the Tribunal”) in Central Excise Appeal No.E/865/2009 by proposing the following question:-
“Whether the CESTAT was right in considering the services namely Technical Testing and Analysis Service, Courier Service, Management Consultancy Service, availed by the assessee, as eligible services for availing input service credit as defined under Rule 2(l) of the CCR, 2004?”
2. Having heard Mr. Darshan Parikh, learned senior standing counsel for the appellant and Mr. J.C. Patel learned counsel for the respondent, this court is of the view that the appeal requires consideration. Hence Admit. The following substantial question of law arises for determination:
“Whether on the facts and in the circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was justified in holding that:
(i) Technical Testing and Analysis services
(ii) Courier services and
(iii) Management Consultancy services availed by the assessee to be eligible services for availing input service credit as defined under rule 2(l) of the Cenvat Credit Rules, 2004?”
3. It is an accepted position that the controversy involved in the present case stands concluded by a decision rendered by this court vide an order of even date in Tax Appeal No.353/2010 in the case of the assessee itself. Under the circumstances, it is not necessary to set out the facts and contentions in detail. For the reasons stated in the judgment and order dated 7.11.2012 passed in Tax Appeal No.353/2010 between the same parties, the question is answered in favour of the assessee and against the revenue. The appeal is accordingly dismissed.
( Akil Kureshi, J. ) ( Harsha Devani, J. ) hki