2023 (7) TMI 1379

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....nvolved in the present appeals are given herein below:- Sr. No.  Appeal No. O-I-O Duty Penalty Period 1. E/150 /2012- EX(DB) 20/DM/ADJN/2011-2012 dated 10.10.2011 15679606/- 15679606/- June 2009 to February 2010   E/255/2012- EX(DB) 21/DM/ADJN/2011-2012 dated 10.10.2011  25913584/- 25913584/- March 2010 to January 2011 As the issues involved in both the appeals are identical and both the appeals have been decided by common impugned order, therefore, both the appeals are taken up together for disposal and discussion. 2. Briefly the facts of the present case are that M/s JCB India Limited (in short M/s JCB) is inter alia engaged in the manufacture and sale of earth moving machineries such as excavators, load....

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....o more res-integra and has been decided by this Tribunal vide Order No .A/60111-60112/2023 dated 28.04.2023 in appellant's own case for the prior period i.e. December, 2005 to July 2008 and August, 2008 to May, 2009. He further submitted that the period involved in both the appeals is June 2009 to February 2010 and March 2010 to January 2011. He further submitted that while allowing the credit on tax paid on after sales services the Tribunal has made the following observations: * Input service, prior and post the amendment with effect from 01.04.2011, means any service used by the manufacturer, whether directly or indirectly, or in relation to the manufacture of final products. * The repair and maintenance services are linked to the sal....

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....009 (15) S.T.R. 657 (Bom) Reliance Industries Ltd. CCE & ST, LTU, Mumbai 2022 (380) E.L.T. 457 (Tri-LB) Commissioner of Central Excise, Ludhiana Vs. Ambika Overseas 2012 (25) S.T.R. 348 (P&H) 8. On the other hand, the Ld. AR reiterated the findings in the impugned order. 9. After considering the submissions of both the parties and perused the material on record, we find that in the appellant's own case for the prior period, this Tribunal vide its order dated 28.04.2023 allowed the appeal of the appellant by relying upon the ratio of the various decisions of the Tribunal. 10. It is pertinent to reproduce the relevant findings from the appellant's own case for the prior period wherein the Tribunal has observed in following paras:- ....

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....moval; but exclude, Xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx" (emphasis supplied) 21. Rule 2(l), as it stood prior to 01.04.2011, is also reproduced below : 17. prior to 01.04.2011 "2(l) "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii)used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, st....

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....said decision and in the present appeals they are precluded from taking a contrary stand. 24. Further, we also find that the department has filed appeals before the Hon‟ble High Court where the Tribunal has given the relief to the assessee but the decisions of the Tribunal in those cases have not been stayed and hence, the ratio of the said decisions are binding on the lower authorities. 25. Further, we also find that the department has not been able to distinguish the latest two decisions of the Tribunal in the case of Johnson Controls Hitachi Air Conditioning India Ltd. and M/s Case New Holland Construction Equipment (I) Pvt. Ltd. cited (supra) involving identical issues wherein all earlier decisions of the Tribunal were consi....