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2015 (4) TMI 704 - MADRAS HIGH COURT

2015 (4) TMI 704 - MADRAS HIGH COURT - 2015 (39) S.T.R. 13 (Mad.) - Denial of CENVAT Credit - 'Housekeeping and Landscaping Services' - Held that:- where an employer spends money to maintain their factory premises in an eco-friendly manner, the tax paid on such services would form part of the cost of the final products and the same would fall within the ambit of "input services" and, therefore, the assessee is entitled to claim the benefit. This Court is in agreement with the ratio laid down in .....

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spondent the appellant/Revenue is before this Court by filing the present appeal. 2. The respondent/assessee, in this case, are manufacturers of parts of power steering systems, test bench and parts of test bench falling under Chapters 87 and 90 of the first schedule to the Central Excise Tariff Act, 1985. In terms of the Cenvat Credit Rules, 2004, the assessee is availing credit of duty paid on various inputs and capital goods. The assessee had availed credit of service tax paid on housekeeping .....

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r (Appeals) against which the assessee filed an appeal before the Tribunal. The Tribunal, following the decision of the Co-ordinate Bench in the case of ISMT Ltd. reported in 2010-TIOL-27 and Millipore India Ltd. reported in 2009-TIOL-490, allowed the appeal. Aggrieved by the said order of the Tribunal, the appellant/Revenue is before this Court by filing the present appeal. 4. Heard the learned counsel appearing for the appellant/Revenue and the learned counsel appearing for the respondent/asse .....

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n to the clearance of final products upto the place of removal especially when the Hon'ble Supreme Court in the case of Solaris Chemtech reported in 2007 (214) ELT 481 has held that the term "in relation to" would refer to an essential process or activity and in the case of Maruti Suzuki Ltd. reported in 2009 (240) ELT 641 has held that the expression 'in or in relation to the manufacture' is the substantive/specific and crucial requirement of the definition?" 5. Thoug .....

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see. Learned counsel for the appellant also fairly concedes the same. 7. In Commissioner of Central Excise, Bangalore-II - Vs - Millipore India Pvt. Ltd. (2012 (26) STR 514 (Kar.)), the Division Bench of the Karnataka High Court had occasion to consider similar issue and in the facts of the said case, while considering the definition 'input services' as defined under Section 2 (l) of the Cenvat Credit Rules, 2004, the Karnataka High Court held as under :- "7. That apart, the definit .....

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d fall within the concept of modernization, renovation, repair, etc., of the office premises. At any rate, the credit rating of an industry is depended upon how the factory is maintained inside and outside the premises. The Environmental law expects the employer to keep the factory without contravening any of those laws. That apart, now the concept of corporate social responsibility is also relevant. It is to discharge a statutory obligation, when the employer spends money to maintain their fact .....

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