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M/s My Home Industries Ltd. Versus CCE, C & ST, Hyderabad

CENVAT credit - input services - gardening services - hiring of tractors - Held that: - the permission given to the appellant by the Ministry of Environment for expansion of their production capacity is subject to condition that the appellant unit maintains 33% of the plant area as green belt. Since this is the statutory requirement and without fulfilling the same, the appellant unit would not be allowed to carry out manufacturing activity, the services of manpower supply used for the maintenanc .....

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e credit - credit denied. - Appeal allowed - decided partly in favor of appellant. - Appeal No. E/30214/2016 - Final Order No. A/30453/2017 - Dated:- 8-3-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. V.J. Sankaram, Advocate for the Appellant Sh. P.S. Reddy, Assistant Commissioner (AR) for the Respondent ORDER [ Order Per Sulekha Beevi, C. S. ] 1. The above appeal is filed against the order passed by Commissioner (Appeals) who upheld the disallowance of credit on input services. 2. Th .....

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up to August 2013) and for recovery of service tax credit of ₹ 4,77,650/- in the period September 2013 to June 2014. After due process of law, the adjudicating authority passed order disallowing the credit on the subject services and confirming the demand, interest and imposing equal amount of penalties. Being aggrieved, the appellant filed appeal before the Commissioner (Appeals). Vide order impugned herein, the Commissioner (Appeals) allowed credit in respect of maintenance services and .....

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by the disallowance of credit of service tax paid on Gardening and Hiring of tractor for watering the gardens. The Ld. Counsel submitted that the appellant has utilized the services for maintenance of green belt in the factory. According to the Clearance Certificate given by the Ministry of Environment and Forests, for the project of setting up the cement factory, the appellant has under taken to comply with conditions mentioned in F. No. J-11011/1014/2007-IA II (I) issued by Government of India .....

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actors for the purpose of watering the gardens. The input services therefore, is not for the personel consumption or personal use of any employee. Since the services are availed in compliance to the condition laid in the clearances/permission certificate, the subject services have direct nexus with the manufacturing activities of the appellant. The Ld. Counsel relied upon the judgment in the case of India Glycols Ltd., Vs. CCE, Meerut [2013 (292) ELT 312 (Tri. Del.)], wherein, in similar set of .....

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not have any direct nexus with the manufacturing activity carried out by the appellant. Therefore the authorities below have rightly denied the credit availed on gardening services. The appellant has also availed credit on services tax paid for hiring tractors. Tractors are motor vehicles. Sub clause (B) of the definition of input service expressly excludes the services provided by way of renting of motor vehicle. The tractors being motor vehicles, the credit has been rightly disallowed. 5. I h .....

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effects of air emissions in consultation with local DFO. 6. As per the condition in the Clearance letter, the appellant, has to maintain a green belt. The service of gardening has been availed by the appellant for the purpose of maintaining green belt in compliance with the environmental clearance certificate. In India Glycols Ltd., (supra) and identical situation was considered by the Tribunal and the Tribunal observed as under: 6. I find that the permission given to the appellant by the Minis .....

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