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2018 (4) TMI 587 - AT - Central ExciseCENVAT credit - input service - services providing assistance for maintenance of company vehicle and equipments - transportation charges for providing shift basis rent-a-cab service - service of providing drivers for operating company vehicle - cleaning and maintenance of garden around the factory building. Maintenance of vehicle - Held that: - maintenance of vehicle is in respect of appellant company's own vehicle which is used for factories activity therefore it is covered under first limb of definition of input service which allows the Cenvat credit in respect of services which is used in or in relation to the manufacture of final product - credit allowed. Providing drivers for operating company vehicle - Held that: - driver is in respect of appellant company's own vehicle which is used for factories activity therefore it is covered under first limb of definition of input service - credit allowed. Gardening services - Held that: - this tribunal time and again held that maintenance of garden is under statutory obligations under Factory/ Industrial Act to maintain environment of the factory premises - credit allowed. Rent a cab service - period involved is June, 2014 to January, 2015 - Held that: - w.e.f. 1-4-2011 rent a cab service was excluded from the definition of input .service, therefore due to such exclusion the credit in respect of rent a cab service is not available to the appellant - credit not allowed. Appeal allowed in part.
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