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Tafe Ltd. (PSD - III) Versus Commissioner of Central Excise

2016 (6) TMI 322 - CESTAT CHENNAI

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 Karnatak .....

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lution Control Board Act and accordingly the appellants are eligible for input service on the gardening service. - Decided favour of appellant with consequential relief - Appeal No. ST/40331/2015 - Final Order No. 40460/2016 - Dated:- 16-3-2016 - Shr .....

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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. Commissi .....

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CETA'85 and discharging central excise duty on the final product and availing credit on inputs as well as service. Appellant being covered under the Factories Act and by virtue of Tamil Nadu Pollution Control Board Act, it is mandatory to maintai .....

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