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2017 (4) TMI 987 - AT - Central ExciseCENVAT credit - input services - gardening services - hiring of tractors - Held that: - the permission given to the appellant by the Ministry of Environment for expansion of their production capacity is subject to condition that the appellant unit maintains 33% of the plant area as green belt. Since this is the statutory requirement and without fulfilling the same, the appellant unit would not be allowed to carry out manufacturing activity, the services of manpower supply used for the maintenance of the green belt have nexus with the manufacture of the final product and, hence, would be eligible for CENVAT credit - the gardening services availed by appellant is eligible for credit. Hiring of tractors - Held that: - Since tractors are also motor vehicles and the services relating to motor vehicles having been expressly excluded, the credit of service tax paid on hiring of motor vehicles/tractors is not eligible to the appellant. The Commissioner (Appeals) has rightly disallowed the credit - credit denied. Appeal allowed - decided partly in favor of appellant.
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