2015 (3) TMI 336 - AT - Central Excise

CENVAT Credit - garden maintenance, outdoor catering service and maintenance and repair of factory - Held that - garden is maintained as per statutory requirement of the Government of Karnataka; State Pollution Control Board has directed them to maintain the garden on 23/12/2010 and the water coming out of effluent water treatment plant was required to use for gardening purposes is correct. I also find that as submitted by the learned counsel, the claim for CENVAT credit is supported by the decision in the case of Brakes India Ltd. 2010 (1) TMI 301 - CESTAT, BANGALORE . As regards outdoor catering service, the learned counsel submits that providing food to the employees was a statutory obligation and therefore the same is admissible and reliance on the decision in the case of Suzuki Powertrain India Ltd. 2010 (4) TMI 742 - CESTAT, NEW DELHI is also appropriate. As regards maintenance service, the case of the appellant is that the services were used in relation to maintenance and repair of factory and office related to factory. She produced one of the invoices and ongoing through the invoice, I find that the claim of the learned counsel is correct. In view of the above, the appellant is able to make out a case on merits for eligibility of CENVAT credit - Decided in favour of assesse.

Summary

Issues involved: Eligibility of the appellants for CENVAT credit on input services used for garden maintenance, outdoor catering service, and maintenance and repair of factory and officers related to the factory.

Garden Maintenance:
The judgment acknowledges that the garden is maintained as per the statutory requirement of the Government of Karnataka and the State Pollution Control Board's directive. It is noted that the water from the effluent water treatment plant was used for gardening purposes. The decision in the case of Brakes India Ltd. [2010(19) STR 524 (Tri. Bang.)] supports the claim for CENVAT credit in this regard.

Outdoor Catering Service:
The appellant's argument that providing food to employees was a statutory obligation is accepted. The judgment finds relevance in the decision of Suzuki Powertrain India Ltd. [2012(27) STR 141 (Tri. Del.)] to support the admissibility of CENVAT credit for outdoor catering services.

Maintenance Service:
Regarding maintenance services, it is established that they were used for the maintenance and repair of the factory and office related to the factory. An invoice produced by the appellant supports this claim. The judgment concludes that the appellant has successfully demonstrated eligibility for CENVAT credit in this aspect. The appeal is allowed with consequential relief, if any.

This judgment by SHRI B.S.V.MURTHY at the Appellate Tribunal CESTAT BANGALORE addresses the eligibility of appellants for CENVAT credit on various input services. The decision provides detailed analysis and references to legal precedents to support the findings on garden maintenance, outdoor catering service, and maintenance services related to the factory. The judgment carefully evaluates the submissions made by the parties and concludes in favor of the appellant, allowing the appeal with necessary relief.