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2014 (7) TMI 244 - AT - Service TaxDenial of CENVAT Credit - Garden Maintenance Service - Credit denied on the premise that it does not fall under the definition of Rule 2(l) of CENVAT Credit Rules, 2004 - Held that:- In the light of decision in Ultra Tech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], wherein the Hon'ble High Court has held that any service availed by a manufacturer of excisable goods in the course of their business activity is entitled for input service credit. Admittedly, the Garden maintenance Service has been availed by the appellant, as a manufacturer of excisable goods in the course of their business. Therefore, I hold that the appellants are entitled to take input service credit on Garden Maintenance Service. - Decided in favour of assessee.
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