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2015 (9) TMI 1158 - AT - Service TaxAdmissibility Cenvat Credit - input services - Pest Control Services, Construction of Residential Services, Architect Services and Security Services - these services availed either in their factory premises or in the Residential Colonies given by the appellants to its employees - Held that:- Services were Availed by the appellant in their factory or the residential colony situated at a far off places close to their factory. Appellant has mainly relied upon the Case Law of Andhra Pradesh High Court in Commissioner of Customs and Central Excise, Hyderabad-III and ITC Limited [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT], where Cenvat Credit of Several Services, like; lawn moving, garbage clearing, maintenance of Swimming Pool, collection of household garbage, harvest cutting, weeding, etc; used in maintaining staff colony was upheld. - In view of the ratio laid in the above case law appeals filed by the appellant are allowed - Decided in favour of assessee.
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