2009 (12) TMI 196 - AT - Service Tax

Cenvat Credit- whether the appellant is entitled for availment of credit of Service Tax in respect of gardening service availed by them in their factory premises in terms of definition of rule 2(l) of Cenvat Credit Rules 2004. In the light of the various decisions held that- appellant is entitled to cenvat credit thus allow the appeal.

Summary

The appellant appealed for credit of Service Tax for gardening service in their factory premises. The DR argued against it, citing previous cases. The Tribunal ruled in favor of the appellant based on previous decisions, allowing the Cenvat credit. The impugned order was set aside, and the appeal was allowed.