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Tata Hitachi Construction Machinery Co. Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax Bangalore

2018 (2) TMI 894 - CESTAT, BANGALORE

CENVAT credit - input services - Repair and Renovation of their Paint Shop - Garden Maintenance and Cutting of Trees - Safety issues - House Keeping and Cleaning - Erection, Commissioning and Installation Service - Health service - Driverís TA charges services - Rule 2(l) of the Cenvat Credit Rules 2004 - Held that: - As per Rule 2(l) of Cenvat Credit Rules 2004 for renovation services assessee is entitled to avail cenvat credit - credit allowed. - Garden Maintenance and Cutting of Trees - H .....

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ing activity, without availing that services full efficiency of the workers cannot be obtained - credit allowed. - Erection Commissioning and Installation Service - Held that: - The said service has been availed by the assessee for painting of excavators which is the final product manufactured by the assessee. Without painting, these excavators cannot be sold by the assessee - credit allowed. - Health Service - Held that: - the Health Services are integral part of manufacturing activity .....

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ab Chand, Advocate, For the Appellant Shri Naveen K, Joint Commissioner (AR) For the Respondent Per : ASHOK JINDAL Both sides are in appeal against the impugned order. The facts of the case are that the assessee is manufacturer of Construction Equipments, Excavator etc. The appellant availed certain services namely Repair and Renovation of their Paint Shop, Garden Maintenance, Cutting of Trees, Safety issues, House Keeping and Cleaning, Erection, Commissioning and Installation Service, Health an .....

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r and Renovation service, Garden Maintenance Service, Cutting of Trees, Safety issues service. Aggrieved from the said order, both sides are in appeal. 2.Heard the parties. All services are discussed separately as under: (a)Repair and Renovation of Paint Shop: Cenvat credit has been taken by the assessee for renovation/repair of Paint Shop. The cenvat credit sought to be denied to the assessee on the premise that these are construction service. I have gone through the impugned order. In impugned .....

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n Control Board. Without maintaining the garden in their factory, the assessee cannot run their factory. Therefore, to run the factory it is compulsory for the assessee to maintain garden and require periodical cutting of trees. In that circumstances, the said services are Input Services and integral part of their manufacturing activity. Therefore, assessee is entitled to avail cenvat credit on these services as per Rule 2(l) of Cenvat Credit Rules, 2004. (c) Safety issues services: I find that .....

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Cleaning service are not the part of manufacturing activity. I find that Housekeeping and Cleaning is the essential part of the human body. Today our Hon ble Prime Minister himself is involved to keep India clean and if the atmosphere in the factory itself is kept clean, then the employees/workers will feel good environment for working. Therefore, Housekeeping and Cleaning is an integral part of the manufacturing activity, without availing that services full efficiency of the workers cannot be .....

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