Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2017 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1231 - HC - Service TaxCENVAT credit - Gardening service used within their factory - Gardening service was received and used in compliance with the regulation enforced by Pollution Control authorities - Held that: - the issue is decided in favor of assessee in the case of Commissioner of Central Excise and Service Tax Versus M/s. Rane TRW Steering Systems Ltd. [2015 (4) TMI 704 - MADRAS HIGH COURT], where it was held that where an employer spends money to maintain their factory premises in an eco-friendly manner, the tax paid on such services would form part of the cost of the final products and the same would fall within the ambit of "input services" and, therefore, the assessee is entitled to claim the benefit - credit allowed - decided in favor of appellant.
|