WIPRO LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, PONDICHERRY

JUDGEMENT

(1.) These appeals have been filed under [Section] 35G of the Central Excise Act, 1944, whereby, challenge is laid to the final order dated 2-3-2015, passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai.

(2.) The issue involved before the Tribunal, was, as to whether the Assessee should be given Cenvat credit, in respect of house keeping and land scaping services. 2. 1 The Tribunal, was also required to rule on, as to whether Cenvat credit should be made available to the Assessee on courier services. 2. 2 The Tribunal via the impugned judgment and order allowed the appeal of the Revenue partly, inasmuch as it held that the Assessee was entitled to avail of Cenvat credit qua courier services. In so far as the Assessee's claim to Cenvat credit on house keeping and land scaping services was concerned, the same was declined. 2. 3 It is, in these circumstances, that the Assessee has come up in appeal, before this Court.

(3.) The captioned appeals were admitted vide order dated 21-8-2015 when, the following questions of law, were framed for consideration by the Court :