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M/s Eimco Elecon (India) Ltd. Versus Commissioner of C. Ex. & S. Tax, Vadodara-I

2016 (11) TMI 1169 - CESTAT AHMEDABAD

CENVAT credit - garden maintenance service - Held that: - I find that the issue is covered by the decision of Hon'ble Madras High Court in the case of Rane Trw Steering Systems Ltd [2015 (4) TMI 704 - MADRAS HIGH COURT], where the credit was allowed .....

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ellant: Shri R.C. Saxena, Advocate For Respondent: Shri A. Mishra, A.R. ORDER Heard both sides. 2. This appeal is filed against OIA No.VAD-EXCUS-001-APP-291-13-14, dt.19.08.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara 3. Briefl .....

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x paid towards garden maintenance service in their factory premises. Alleging that the said service does not satisfy the definition of input service as contained in Rule 2(l) of CENVAT Credit Rules 2004, a demand notice was issued for recovery of cre .....

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