9911796707
TMI Blog2017 (12) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... mon in all the eight appeals). Further the Commissioner(AppeaIs) has denied the CENVAT credit of Rs. 882/- on authorised service station in appeal No.E/21378/2017 covering the period from October 2007 to June 2011. Further the Commissioner(AppeaIs) denied the CENVAT credit of Rs. 1,048/- on Inward Transportation of inputs in appeal No.e/21738/2017 covering the period from October 2007 to June 2011. Since the issue involved in all the appeals is identical, all the appeals are being disposed of by this common order. 2.1. Briefly the facts of the present case are that the appellants are engaged in manufacture of cigarettes and other tobacco products falling under Chapter 24 of the CETA, 1985. They avail CENVAT credit under Cenvat Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time demanding recovery of inadmissible CENVAT credits along with interest and penalty. 2.2. After following the due process of law, the adjudicating authority denied the CENVAT credit on the ground that the services are not used in or in relation to the manufacture of finished products or its clearance up to the place of removal and the services are not specifically covered under definition of Rule 2(l) and further some of the services have no nexus with the manufacture of final products. Aggrieved by the said order, appellant filed appeals before the Commissioner(Appeals) on the ground that the services are essential for the manufacture of finished goods and all the services fall under the definition of input service as provided in Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record and the various judgments relied upon by the appellant, I find that as far as garden maintenance service is concerned, the appellant has relied upon the decision in the case of Millipore India Pvt. Ltd. cited supra wherein the Hon'ble High Court of Karnataka has observed that the definition of input service is too broad and it is to discharge a statory obligation when the employer spends money to maintain their factory premises in a eco-friendly manner, certainly the tax paid on such services would form part of the final product and similarly the Madras High Court in the case of CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
