Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2017 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 188 - MADRAS HIGH COURTCENVAT credit - house keeping service - land scaping service - Held that: - this Court in similar circumstances held that cenvat credit would be available to an Assessee with respect to house keeping and land scaping services - reliance placed in the case of Commissioner of Central Excise, Bangalore II Vs. Millipore India Pvt Ltd. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT], where it was held that Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc. of the office premises. At any rate, the credit rating of an industry is depended upon how the factory is maintained inside and outside the premises - credit allowed - decided in favor of assessee.
|