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2017 (4) TMI 846 - AT - Central ExciseCENVAT credit - input service - garden maintenance service - Held that: - gardening would definitely contribute to aesthetic looking of the factory of the manufacture and would also be an eco-friendly activity. However, so long as such activity does not pass the test of usage criteria, or is not enjoined on them by various statutory requirements as discussed, and further such activity is also not barred or excluded by the exclusion provision (A), (B), (BA) and (C) in the second part of the definition of Rule 2 (l) ibid, the same cannot be treated as an eligible input service - demand upheld. Penalty - Held that: - it is a fact that there are contrary decisions in respect of the eligibility of the said service. Element of confusion cannot be ruled out - penalty set aside. Appeal disposed off - decided partly in favor of assessee.
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