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Commissioner of Central Excise and Service Tax Versus M/s. Rane TRW Steering Systems Ltd.

2015 (4) TMI 704 - MADRAS HIGH COURT

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 Millipore India Pvt. Ltd. case (2011 (4) TMI 1122 - KARNATAKA HIGH C .....

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esent 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 and gardening services. Since the assessee was not eligible to avai .....

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ibunal. 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/assessee. 4. Vide order dated 23.12.2010, this Court admitted the appeal .....

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ially 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. Though the question of law has been raised, as above, for consideration, .....

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. 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 definition of input services is too broad. It is an inclusive definition. W .....

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