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M/s. ABI Showatech India Ltd. Versus CCE, Chennai - III

2016 (6) TMI 411 - CESTAT CHENNAI

Cenvat credit of service tax paid for maintenance of garden in the premises of the appellant to Agri-Horticultural Consultants - Held that:- Denial of Cenvat credit in respect of the impugned service and imposing penalties on the appellants are set aside as this service was utilized in relation to the manufacture of the final product. See India Glycols Ltd [2014 (1) TMI 1549 - CESTAT NEW DELHI] wherein held that since this is the statutory requirement and without fulfilling the same, the appella .....

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is common, all the appeals are taken up together for disposal. M/s. ABI Showatech (I) Ltd., the appellants herein are engaged in the manufacture of Motor Vehicle Parts and are availing Cenvat credit on inputs, capital goods and input services under Cenvat Credit Rules, 2004. On verification of by the department, it was noticed that the appellants have availed Cenvat credit of service tax paid for maintenance of garden in the premises of the appellant to Agri-Horticultural Consultants for the per .....

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toto. Aggrieved by this, the appellants are before this Tribunal. 2. Ld. Counsel Ms. J. Ragini, Advocate appearing on behalf of the appellants submits that under Factories Act, maintenance of garden services is mandatory requirement in the factory premises and in their own case pertaining the earlier period, the Commissioner (Appeals) allowed the credit and dropped the proceedings in respect of the same issue. In support of her submissions she placed reliance on the following citations:- 1. Ind .....

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n belt is the statutory requirement to be fulfilled by the manufacturer for carrying out the manufacturing activity as per the Ministry of Environment. Hence, she prays that following the ratio, the appeal may be allowed. 3. The Ld. AR, Shri R. Chandrasekaran, AC, appearing on behalf of Revenue reiterated the findings of both the authorities below and submits that the maintenance of garden service is not integrally connected with the manufacturing activity as defined in Rule 2 (l) of CCR and cre .....

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