2009 (8) TMI 398 - AT - Service Tax

Cenvat Credit-Garden maintenance services- Whether the appellant is entitled for availment of Cenvat credit on garden maintenance service. In the light of the decision of Kirloskar Oil Engines Ltd. v. CCE, Aurangabad, held that- appellant is not entitled for Cenvat Credit for the Garden Maintenance Services. Thus the appeal is rejected.

Summary

The appeal before Appellate Tribunal CESTAT, Mumbai involved the question of whether the appellant is entitled to avail Cenvat credit on garden maintenance service. The Tribunal held that Cenvat credit for Garden Maintenance Service is not allowed as it has no nexus to the manufacture or clearance of excisable goods. The appeal was rejected. (Case: 2009 (8) TMI 398 - CESTAT, Mumbai)