Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 724 - AT - Service TaxCENVAT Credit - Whether the respondents is entitled to Cenvat credit of Service Tax paid on housekeeping, nursery and Horticulture services availed by the respondents - Held that - Commissioner (Appeals) has allowed the credit by following the decision of the Larger Bench of the Tribunal in the case of Commissioner v. GTC Ltd. 2008 (9) TMI 56 - CESTAT MUMBAI by holding that both the services are integrally connected with the business activity of the assessee. He has also relied upon the Tribunal s decision in the case of Millipore India Ltd. v. CCE, Bangalore 2008 (11) TMI 97 - CESTAT, BANGALORE holding that modernizing, renovating and repair activities are covered by the definition of inputs services including the services of landscaping. It was observed much importance is given in keeping the environment of factory in the proper manner and therefore, credit of Service Tax paid on these services is allowed - Decided against Revenue.
The Appellate Tribunal CESTAT NEW DELHI ruled that the respondent is entitled to Cenvat credit of Service Tax paid on housekeeping, nursery, and horticulture services as these services are integrally connected with the business activity. The decision was based on previous Tribunal rulings and the appeal filed by the Revenue was rejected.
|