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2017 (4) TMI 846 - CESTAT CHENNAI

2017 (4) TMI 846 - CESTAT CHENNAI - TMI - CENVAT credit - input service - garden maintenance service - Held that: - gardening would definitely contribute to aesthetic looking of the factory of the manufacture and would also be an eco-friendly activity. However, so long as such activity does not pass the test of usage criteria, or is not enjoined on them by various statutory requirements as discussed, and further such activity is also not barred or excluded by the exclusion provision (A), (B), (B .....

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adhu Mohan Damodhar, Member (Technical) Shri M. Karthikeyan, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER Both the appeals relate to the same issue emanating from common impugned order, hence they are taken up together for hearing and disposal. 2. Issue in the appeals concerns denial of input service credit in respect of garden maintenance service as per the following details : S. No. Appeal No. SCN No. & Date Period Service Tax amount sought to be recove .....

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lhi Vs Maruti Suzuki India Ltd. 2015 (38) STR 503 (Tri.-Del.) (3) HCL Technologies Ltd. Vs CCE Noida 2015 (40) STR 369 (Tri.-Del) (4) Mukund Ltd. Vs CCE Belapur 2016 (42) STR 88 (Tri-Mumbai) (5) Lifelong Meditech Ltd. Vs CCE & ST 2016 (44) STR 626 (Tri.-Chennai) 4.1. Ld. Advocate submits that garden maintenance services are very much essential service and an eligible input service for the purpose of Rule 2 (l) of Cenvat Credit Rules, 2004. However, he submits that even if the said service is .....

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las Service Ltd. 2011 (271) ELT 317 (Tri.-Chennai.). 6. Heard both sides and gone through the facts of the case. 7. I find that in respect of Hon ble Madras High Court judgement in the appellant s own case reported in 2015-TIOL-1057-HC-MAD-CX, the period involved therein is prior to amendment of Rule 2 (l) ibid w.e.f. 1.4.2011. On this point, I am afraid that ratio of this judgement cannot be made applicable to the present appeals. 7.1 In respect of other decisions cited by ld. Advocate, those d .....

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d therein which could be eligible input service, such services have to necessarily pass the usage criteria test which is also found in the definition. Relent part of this is reproduced for ready reference : RULE 2. In these rules, unless the context otherwise requires, - .. .. . (l) input service means any service, - (i) used by a provider of output service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of fin .....

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ry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes, - (A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part .....

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or vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used pr .....

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n maintenance and with the aforesaid requirement. There are services which though cannot be directly related to manufacture various activities which are compulsorily required by Pollution Control Laws, Factories Act and so on which can definitely be considered an activity in relation to manufacture and hence conduct of such activities can surely be considered as eligible input service for the purpose of Rule 2(l) ibid. However, it does not appear to be the case here. Undoubtedly, gardening would .....

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