TMI Blog2018 (4) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... erating company vehicle - cleaning and maintenance of garden around the factory building. Maintenance of vehicle - Held that: - maintenance of vehicle is in respect of appellant company's own vehicle which is used for factories activity therefore it is covered under first limb of definition of input service which allows the Cenvat credit in respect of services which is used in or in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant - credit not allowed. Appeal allowed in part. - E/87071/2016 - A/192270/2017 - Dated:- 24-11-2017 - Shri Rarnesh Nair, Member (Judicial) Ms. Mansi Patil, Advocate for Appellant Shri Deepak S. Chavan, Supdt. (A.R) for respondent The issue involved in the present case is that whether the appellant is entitled for Cenvat credit in respect of service tax paid on the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red. She further submits that all 'the services were used in overall operation of manufacturing activity of the appellant therefore it clearly covered under the definition of input service. She placed reliance on the following judgments: (a) Commissioner of Central Excise, Nagpur Vs. P.B. Bobde [2015 (40) STR. 953 (Tri. Mumbai)] (b) Commissioner of C. Ex. Allahabad Vs. Surya Bhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and gardening services. I find that maintenance of vehicle is in respect of appellant company's own vehicle which is used for factories activity therefore it is covered under first limb of definition of input service which allows the Cenvat credit in respect of service ( s which is used in or in relation to the manufacture of final product. On the same logic, services of driver which is used f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion the credit in respect of rent a cab service is not available to the appellant. In result, I hold that credit in respect of maintenance of company's vehicle, driver's service, gardening service is admissible. The credit in respect of rent a cab service is not admissible. Impugned order stands modified to the above extent. Appeal is partly allowed. (Pronounced in court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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