2018 (9) TMI 731 - AT - Central Excise

CENVAT Credit - input services - Garden Maintenance Service - Whether the appellant are entitled to Cenvat credit of service tax paid on Garden Maintenance Service during the period July 2016 to January 2017? - Held that - The activity of Garden Maintenance Service in the factory premises are in compliance with pollution control laws and relates to their manufacturing unit - The Tribunal in the case of M/s Gmm Pfaulder Ltd. 2016 (12) TMI 334 - CESTAT AHMEDABAD held that it falls under the scope of the definition of input service and accordingly service tax paid on such service is admissible to credit. Appeal allowed - decided in favor of appellant.

Summary

The appeal was filed against the Order-in-Appeal No. PUN-EXCUS-001-APP-1070/17-18. The issue was whether the appellant is entitled to Cenvat credit for service tax paid on 'Garden Maintenance Service' from July 2016 to January 2017. The Tribunal ruled in favor of the appellant, citing a previous judgment. The appeal was allowed, setting aside the impugned order.