TMI Blog2020 (4) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of final product. There are direct judgments under which these services were held to be input services - In the case of M/S IPCA LABORATORIES LTD. VERSUS CGST, CENTRAL EXCISE CUSTOMS, INDORE [ 2019 (4) TMI 988 - CESTAT NEW DELHI] , the Tribunal held that the garden service is an input services. Services of GTA outward for transport of gold - HELD THAT:- On going through the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent case is that whether the appellant is entitled for Cenvat credit in respect of following services: (1) Management, maintenance and Repair of AC (2) Services used for Maintenance of Garden (3) GTA outward for transport (cargo handling of gold) 2. Shri Jigar Shah, learned counsel appearing on behalf of the appellant submits that all the three services are used for or in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider for handling and storage of gold bars in their safety vaults. The gold is excisable goods and cleared on payment of duty. Therefore, the service of storage of the gold before removal on payment of duty is an input service. He placed reliance on the following judgments: (1) Ultratech Cement Ltd. vs. CCE Kutch (Gandhidham) 2019-TIOL-1420-Cestat-Ahm (2) Commr. of CGST vs. Ultratech C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of final product. There are direct judgments under which these services were held to be input services. In the case of Rane TRW Steering Systems Ltd. (supra), Breaks India Ltd. (supra) and IPCA Laboratories Ltd. (supra), the Tribunal held that the garden service is an input services. Similarly, in the case of Tema India Ltd. (supra) Tribunal has allowed the Cenvat Credit on mai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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