Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1167 - AT - Central ExciseCENVAT Credit - input services - Rent-a-Cab Services - Water Treatment - Gardening Service - period pre and post 01.04.2011. Rent-a-Cab services - Held that:- For the post amendment period i.e. after 01.04.2011, the above definition was amended to specifically exclude Rent-a-Cab Service, and includes services which are ‚used by a manufacturer, whether directly or indirectly, in or in relation to manufacture of final product and clearance of final products up to the place of removal‛ - Commissioner (Appeals) has rightly disallowed the Credit on Rent-a-Cab Services for the period from December 2011 to October 2012 and the same does not call for any interference - Demand on Rent-a-Cab Service for the period from April 2008 to March 2009 is set aside - Demand on Rent-a-Cab Service for the period from December 2011 to October 2012 is upheld with interest thereon. Water Treatment Service - Held that:- The same is utilized by the appellant as per the guidelines or norms of PCB according to which establishment of Effluent Treatment Plant in the factory is a statutory requirement for the treatment of polluted water - credit allowed. Garden Maintenance Services - Held that:- The same is required as per the guidelines of the PCB for the purpose of a better work atmosphere - credit cannot be denied. Appeal allowed in part.
|