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2016 (6) TMI 322 - CESTAT CHENNAI

2016 (6) TMI 322 - CESTAT CHENNAI - TMI - Eligibility of input credit - Service tax paid on the input service viz. gardening service - Appellant discharging central excise duty on the final product and availing credit on inputs as well as service - Held that:- in view of the Hon'ble Karnataka High Court decision in the case of CCE Bangalore Vs Millipore India Pvt. Ltd. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT], the gardening service is an input service for the manufacturer who is covered under .....

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13.11.2014. 2. After hearing both sides, I find that the short issue relates to denial of input credit of the service tax paid on the input service viz. gardening service. The adjudicating authority denied the credit of ₹ 26,861/- and also imposed equal penalty under Rule 13. Commissioner (Appeals) upheld the same. I find that the appellants are registered with central excise having their factory located at Maraimalai Nagar, Chennai for manufacture of storage batteries for Automobiles/Mot .....

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