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2015 (11) TMI 1251 - AT - Service TaxDisallowance of CENVAT Credit - Various services - Held that:- These services are Vehicle Maintenance Service, Group Health Insurance Service, Garden Maintenance and Entertainment Service. As per the submission of the Learned Counsel and the recorded facts in the Order-in-Original, I find that Vehicle Maintenance Services are in respect of vehicles used by the appellant for their factory staff. Therefore, in my view it is clearly covered under the definition of input service as same is used in the relation of the production of the appellant. Group Health Insurance is provided to the factory workers and staff, who are directly engaged in the production activity. As regard Garden Maintenance Service, the Garden is maintained in the factory under the statutory obligation, under the factory Act. This Tribunal in various judgments allowed the Cenvat credit in respect of Garden Maintenance. As regard Entertainment Service, this is hotel service used for conducting meeting among management staff, union leaders and workers for important issues of factory. In my view, this service has nexus with the production activity of the appellant's factory. - Cenvat credit is admissible - Decided in favour of assessee.
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