2013 (2) TMI 362 - AT - Central Excise

Input service credit on garden maintenance service, rent paid for the office in Delhi and insurance premium paid on their employees medical claim denied - Held that - As decided in Ultratech Cement Ltd.(2010 (10) TMI 13 - BOMBAY HIGH COURT) any service which has nexus with the business activity of the appellant who is a manufacturer of excisable goods or providing taxable services, is entitled to take input service credit on the above services, therefore, the issue is no more res intgra - set aside order of denial - in favour of assessee.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed the appeal regarding denial of input service credit on garden maintenance service, office rent in Delhi, and insurance premium for employees' medical claim. The Tribunal referred to a previous case and ruled in favor of the appellant, stating that services related to the business activity qualify for input service credit. The impugned order was set aside, and the appeals were allowed with consequential relief.