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2010 (3) TMI 607 - CESTAT, KOLKATACenvat Credit of service tax- Input Service – Toilet and water are basic requirements to run factory and not providing such facilities affect production. Housekeeping service essential and related to manufacture. Held that – adjudicating authority in appellant’s own case held credit as admissible on impugned service. No plant can run without proper maintenance of plant housekeeping service. Credit admissible. Factory garden maintenance – credit on service tax on garden maintenance admissible. Credit on insurance of company vehicles and tours and travels – held that – documents not provided and matter remanded to adjudicating authority to allow credit on insurance and tour and travel services if examination shows services provided to vehicles used by company or its employees.
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