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2018 (5) TMI 16 - AT - Central ExciseCENVAT credit - input services - landscaping services - catering services - event management services - Held that: - Relying upon the judgement of the Tribunal in the case of Castrol India Ltd [2013 (9) TMI 709 - CESTAT AHMEDABAD] where it was held that credit of service tax paid on event management services can be availed - credit allowed. Landscaping services - Held that: - it is seen that there is a specific clause for maintaining green belt in the form of well developed gardens in 50 acres around the Plant. If such a mandatory requirement needs to be fulfilled, the appellant was correct in arguing that expert help was obtained to do the work, on which service tax liability is discharged - credit allowed. Out-door catering services - Held that: - the CENVAT credit availed on such invoices which were issued prior to 01.04.2011 for the services availed prior to 01.04.2011 cannot be denied to the appellant - the services of out-door catering were availed and received by the appellant prior to 01.04.2011, hence, they are eligible for the availment of CENVAT credit of such service tax paid - credit allowed. Appeal allowed - decided in favor of appellant.
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