TMI Blog2008 (11) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 18-11-2008 - Shri T.K. Jayaraman, Member (Technical) (Final Order No. 1290/2008 dt. 18.11.2008 certified on 8.12.2008 in Appeal No. E/514/2008) Shri T.R. Rajesh Kumar, chartered Accountant for Appellant. Shri V. Poorna Chandra Rao, SDR for Respondent. [Order per : T.K. Jayaraman, Member (Technical)] - The issue relates to availment of input Service Tax credit on the following services. (1) Medical and personal accident policy (2) Group personal accident policy (3) Insurance (4) Personal accident policy (5) Personal vehicle services (6) Landscaping of factory garden. (7) Catering bills 2. I heard both sides. 3. The learned Chartered Accountant invited my attention to CAS-4 Standards reproduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... food and also other allowances such as children education allowance, conveyance allowance which are payable to employees in the normal course of business, etc., are considered for costing a final product in terms of the CAS-4. When that be the case, it is evident that all these services have been rendered/received in relation to the manufacture of the final products by the appellants. Hence, the input credit is definitely allowable. 3.1 With regard to the credit on Service Tax paid on landscaping, the learned Chartered Accountant read out a definition of input service which reads as follows. "Input Service" means any service, - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntant that these services which have been received have been rendered only in relation to the manufacture of the final products. The definition of 'input service' is very broad and on a proper appreciation of the same, the argument that even landscaping is in relation to manufacture of final product, is acceptable. This is so because, by virtue of the definition of 'input service', even modernization, renovation, repair, etc., of the office premises are included. In that view of the matter, one can include even landscaping the surround in of the factory as 'input service'. In these days, much importance is given to keeping the environment of a factory in a proper manner. In view of the above observations, I hold that the appellants are righ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
