TMI Blog2018 (1) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... t, therefore, there is no justification for imposition of penalty for the credit availed in relation to Maintenance of Gardening and Construction of Work in the township which has been accepted by the appellant to be payable, and interest is also required to be paid on the said inadmissible credit. To ascertain the amount of credit involved on the Gardening Services and Civil Construction Services rendered in the township, and the correct amount of credit involved in the input invoice claimed to be ₹ 79,192/- and not ₹ 8,48,048/-, the matter is remanded to the adjudicating authority. Appeal allowed by way of remand. - E/10780/2016, E/10665/2017 - A/13448-13449/2017 - Dated:- 26-10-2017 - Dr. D. M. Misra, Member (Judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) STR 575 (Tri.-Del.). Further, in relation to Gardening and Designing Work and other referred services under Horticulture Service, i.e Jungle Cutting at Road No.10, the Ld. Advocate submits that these services pertain to maintenance of garden/plantation so as to create and maintain green belt within the factory premises, in accordance within the environmental law, is input service as held in Tribunal s order in their own case vide order A/10806/WZB/AHD/2013 dated 26.06.2013. The Ld. Advocate further fairly admits that the gardening work carried out at the township, creation and maintenance of nursery and children play area in the township are not admissible services. Also, they had disputed the amount of credit shown against these serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Gardening Maintenance Service rendered in the colony is not admissible to credit and also the Civil Maintenance Work in the township is not admissible. Except the amount of credit availed against these services rendered in their township, in my opinion, the credit availed on the service tax paid on all other services are admissible. Since, major portion of the demand are decided in favour of the appellant, therefore, I do not find any justification for imposition of penalty for the credit availed in relation to Maintenance of Gardening and Construction of Work in the township which has been accepted by the appellant to be payable, and interest is also required to be paid on the said inadmissible credit. To ascertain the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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