2010 (4) TMI 181 - AT - Service Tax

Cenvat Credit- input service- The credit taken on service tax paid on house keeping and garden maintenance service has been denied on the ground that these are not used in or in relation to the manufacture of the final products of the assessee. Held that- in the light of the decision of ISMT Ltd. Vs. CCE Aurangabad 2010 -TMI - 76050 - CESTAT MUMBAI set aside the impugned order and allow the appeal.

Summary

The credit of Rs.3,30,486/- taken on service tax for housekeeping and garden maintenance service was denied. Tribunal ruled in favor of the appellants, stating that these services qualify as 'input services' under CENVAT Credit Rules, 2004. Previous decisions supported this view, allowing the appeal and setting aside the penalty imposed.