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2018 (2) TMI 894 - AT - Central ExciseCENVAT credit - input services - Repair and Renovation of their Paint Shop - Garden Maintenance and Cutting of Trees - Safety issues - House Keeping and Cleaning - Erection, Commissioning and Installation Service - Health service - Driver’s TA charges services - Rule 2(l) of the Cenvat Credit Rules 2004 - Held that: - As per Rule 2(l) of Cenvat Credit Rules 2004 for renovation services assessee is entitled to avail cenvat credit - credit allowed. Garden Maintenance and Cutting of Trees - Held that: - to run the factory it is compulsory for the assessee to maintain garden and require periodical cutting of trees - credit allowed. Safety issues services - Held that: - safety of the employees/workers is essential part of their manufacturing activity - the employees of the firm cannot work in their factory and without workers factory cannot run - credit allowed. Housekeeping and Cleaning Service - Held that: - Housekeeping and Cleaning is an integral part of the manufacturing activity, without availing that services full efficiency of the workers cannot be obtained - credit allowed. Erection Commissioning and Installation Service - Held that: - The said service has been availed by the assessee for painting of excavators which is the final product manufactured by the assessee. Without painting, these excavators cannot be sold by the assessee - credit allowed. Health Service - Held that: - the Health Services are integral part of manufacturing activity - Without said facility workers do not feel safe in working in the factory - credit allowed. Driver TA charges service - Held that: - The TA charges paid to the Driver for the work of factory are a part of manufacturing activity of the appellant and directly related to the manufacturing activity - credit allowed. Appeal allowed - decided in favor of appellant.
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