TMI Blog2009 (6) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in relation to business activities - during the period when Pandal and Shamiana services was rendered, there was a strike called by the workers and as per the decision of the Management, Staff/Managerial staff continued their work inside the plant for which Company had made some arrangements like Pandal, caterer etc. in order to safeguard the employees working inside the plant from any strike disturbances - denial of credit on Pandal & Shamiana services are set aside – in respect of Group personal Insurance Services, in number of cases, Tribunal allowed the credit on Group Mediclaim policy and Workmen’s Accident Policy - hence denial of credit on insurance services are set aside - E/1409-1410/2007-SM(BR) - 1060-1061/2009-SM(BR)(PB), - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also observed that specialized cleaning activity such as disinfecting, exterminating or sterilizing of object or premises in relation to agriculture, animal husbandry or dairying are not under the purview of cleaning service and credit is not admissible.. Learned D.R. submits that cleaning and gardening services were rendered outside the factory and, therefore, they are not eligible for credit. Learned Advocate submits that cleaning and gardening service was rendered in relation to the factory and, therefore, they are eligible for credit. He further submits that credit was denied on the ground that service tax was leviable on cleaning and gardening. I find that the Commissioner (Appeals) denied the credit on the ground that the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose for which the credit rules have been issued are clear from the press note dated August 12, 2004 issued by the Ministry of Finance, prior to introduction of the credit rules wherein the draft rules were circulated for inviting comments from trade and industry. This note clearly states that "In principle, credit of tax on those taxable services would be allowed that go to form a part of the assessable value of which excise duty is charged." The finding of the Commissioner (Appeals) is that Pandal Shamiana services has no relation with the business activities of the appellants is without any basis. The appellant contended in the appeal as under:- "In fact, during the period when Pandal and Shamiana services was rendered, there was a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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