Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 375 - CESTAT, MUMBAICenvat Credit- The appellants have filed this appeal against the order of denial of Cenvat credit on the input services viz. Insurance on company vehicles, tours & travels, factory garden maintenance and plant housekeeping services. The lower authority had denied Cenvat credit to the appellants on factory garden maintenance and plant housekeeping services observing that they are not related to in or in relation to the manufacture of final product and not falling under the definition of “Input services” and with regard to the insurance service and tours & travels they found that the appellant has failed to provide any records in respect of these service. Accordingly, credit was denied. Held that- No plant can run without proper maintenance of plant housekeeping services. Credit admissible. Further held that better atmosphere created by garden increasing work efficiency thus credit admissible. Further held that- documents relating to company vehicle tour and travel not provided thus the matter remanded to the adjudicating authority.
|