2014 (7) TMI 244 - AT - Service Tax

Denial of CENVAT Credit - Garden Maintenance Service - Credit denied on the premise that it does not fall under the definition of Rule 2(l) of CENVAT Credit Rules, 2004 - Held that - In the light of decision in Ultra Tech Cement Ltd. 2010 (10) TMI 13 - BOMBAY HIGH COURT , wherein the Hon ble High Court has held that any service availed by a manufacturer of excisable goods in the course of their business activity is entitled for input service credit. Admittedly, the Garden maintenance Service has been availed by the appellant, as a manufacturer of excisable goods in the course of their business. Therefore, I hold that the appellants are entitled to take input service credit on Garden Maintenance Service. - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed the appeal, stating that input service credit on Garden Maintenance Service should be granted to the appellant as it falls under the definition of Rule 2(l) of CENVAT Credit Rules, 2004. The decision was based on a previous ruling that any service availed by a manufacturer of excisable goods in the course of their business activity is eligible for input service credit. The impugned order was set aside, and the appeals were allowed with consequential relief.