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2018 (5) TMI 386 - AT - Central ExciseCENVAT credit - various input services - Outdoor catering and canteen related service - House keeping at Guest House - Transit house - Hostels - Manpower and Security Services at the township and various installations outside factory premises - AC Maintenance at Hospital & upkeep of medical dept. - Garden Maintenance Service - Postal Services (Speed Post) - Tyre retreading - Hospitality Service. Held that: - the definition of input service not only covers services which fall under the means part, but also covers services which are covered under the inclusive part of the definition. In CCE & St, LTU, Chennai vs Rane TRW Steering Systems Ltd, the Hon’ble jurisdictional High Court held that gardening services where an employer spends money to maintain their factory premises in an eco-friendly manner is eligible for credit. The credit in respect of postal services has been disallowed for the reason that the document issued by the postal department does not contain a few details. The department has no dispute with regard to the service tax paid on such document and also with regard to the availment of postal services. The department cannot then deny the credit. Credit on all services allowed - appeal allowed - decided in favor of appellant.
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