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2019 (3) TMI 300 - AT - Central ExciseCENVAT Credit - input services - Management, Maintenance and Repair of AC - service for Maintenance of Garden within the factory premises - GTA services used for outward transportation of gold sold on FOR basis - Held that:- The issue regarding admissibility of credit on maintenance of AC installed in factory premises is covered by the decision in the case of Tema India Limited [2019 (1) TMI 1498 - CESTAT AHMEDABAD]. Cenvat credit on Garden Maintenance services - Held that:- The issue is covered by the decision of Hon'ble Madras High Court in the case of Rane TRW Steering Systems Limited [2015 (4) TMI 704 - MADRAS HIGH COURT] the Cenvat credit for maintenance, management and repair of AC and maintenance of Garden are allowed. CENVAT credit for GTA services for outward transportation - Held that:- In the case of Sharda Exports [2016 (7) TMI 1357 - CESTAT NEW DELHI], the issue is remanded to the Adjudicating Authority for redetermination the issue. Appeal allowed in part and part matter on remand.
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