TMI Blog2010 (3) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... he insurance service and tours & travels they found that the appellant has failed to provide any records in respect of these service. Accordingly, credit was denied. Held that- No plant can run without proper maintenance of plant housekeeping services. Credit admissible. Further held that better atmosphere created by garden increasing work efficiency thus credit admissible. Further held that- documents relating to company vehicle tour and travel not provided thus the matter remanded to the adjudicating authority. - E/12/2009-MUM - A/153/2010-WZB/C-IV/(SMB), - Dated:- 3-3-2010 - Shri Ashok Jindal, Member (J) Shri J.H. Motwani, Advocate, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order]. - The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of plant is admissible. With regard to other two services, he placed copy of invoices and details which were not placed before the lower authorities. He submitted that the lower authorities rejected the Cenvat credit on this service only because he failed to submit the documents, hence he submitted that with regard to these two services matter be remanded back to the adjudicating authority to examine the documents and allow credit. 5. On the other hand the learned SDR submitted that the appellant is not entitled for Cenvat credit on the garden maintenance service. He further submitted that in the case of I.S.M.T Ltd. (supra) this Tribunal has held that garden maintenance service is related to the business activity and holding that this Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance service, I find that this Tribunal has held in the case of I.S.M.T Ltd. (supra) that a garden creates a better atmosphere and environment which increases the working efficiency of the factory. In that event, credit is entitled to the appellant. Further the reliance placed by the ld. SDR in the case of Chemplast Sanmar Ltd. (supra), has not considered in the order passed by the Hon'ble Bombay High Court in the case of Coca Cola and in the case of decision of I.S.M.T Ltd. has discussed the decision of the Hon'ble High Court of Bombay in the case of Coco Cola in detail and following the decision this Tribunal has held in the case of I.S.M.T Ltd. that the appellants are entitled to garden maintenance service. More over, in this case th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
