TMI Blog2018 (9) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... hri P Dinesha, Member (Judicial) Shri. S. Ramachandran, Consultant for the Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER The appellant, M/s. Fenesta Buildings Systems (A Division of DCM Shriram Consolidated ltd.), Plot No. 1, Area-III, CMDA Industrial Complex, Maraimalai Nagar 603209 are engaged in the manufacture of UPVC Doors Windows and parts falling under chapter heading 39 of the Central Excise Tariff Act, 1985. They availed CENVAT Credit on inputs, capital goods and input services and utilized the same for payment of duty. 1.2 Based on audit observations, a Show Cause Notice in No. 11/2015-CE dated 09.09.2015 was issued on the appellant for recovering ₹ 71,074/- (being the CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orum. 2. Heard Shri. S. Ramachandran, Ld. Consultant for the appellant and Shri. R. Subramaniyan, Ld. Department Representative for the Revenue. 3.1 The Ld. Consultant submitted that the appellant is statutorily required to maintain gardening , green cover and trees in order to obtain consent from TNPCB, which is essential for establishing and running of the factory and the expenses incurred towards the aforesaid maintaining of gardening, including service tax paid, formed part of the value of final products and, therefore, the above input services were very much part of and used in or in relation to the manufacture of excisable goods. 3.2 The Ld. Consultant relied on the following judgments : C.C.E. S.T., LTU, Chennai Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Heading 8471 of schedule to the Central Excise Tariff Act, 1985. 5.1 The appellant inter alia had been taking credit of service tax, paid on man-power supplied for house keeping and gardening and for courier services. 5.2 As indicated above, though the Tribunal granted relief via the impugned judgment and order, vis- -vis, cenvat credit taken on courier service, it declined relief with respect to house keeping and gardening services. 5.3 It is, in these circumstances that the matter has travelled to this Court. 5.4 As indicated above, this Court in similar circumstances held that cenvat credit would be available to an Assessee with respect to housekeeping and landscaping services. 5.5 This court, followed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... travening any of those laws. That apart, now the concept of corporate social responsibility is also relevant. It is to discharge a statutory obligation, when the employer spends money to maintain their factory premises in an eco-friendly manner, certainly, the tax paid on such services would form part of the costs of the final products. In those circumstances, the Tribunal was right in holding that the service tax paid in all these cases would fall within the input services and the assessee is entitled to the benefit thereof. In that view of the matter, we do not see any infirmity in the order passed by the Tribunal. Accordingly, the substantial questions of law framed in this appeal are answered in favour of the assessee and against the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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