Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 205 - AT - Service TaxCENVAT credit found to have been irregularly availed in respect of ‘Landscaping Service’ and ‘Cleaning Service’ - As regards the eligibility to credit of cleaning service the submissions by the appellants do not indicate as to where the impugned activity of rodent control and pest control was undertaken - Tribunal in Millipore India Ltd. v. Commissioner of Central Excise, Bangalore-II had held that the definition of ‘input service’ was very broad and the argument that even landscaping service was in relation to manufacture of final product – Hence, appellants have made out a prima facie case against the demand for credit relatable to landscaping service – stay granted
|