2010 (6) TMI 212 - AT - Service Tax

Cenvat Credit Input Service Credit taken on Agricultural work. Held that in the light of the decision of Millipore India Ltd. v. CCE 2008 (11) TMI 97 - CESTAT, BANGALORE, assessee entitled to credit. credit taken on Levelling of children park and tree plantations and Construction of toilet in school in the village. Held that credit disallowed on the ground that these are not covered by the definition of input service as per Rule 2(1) of the Cenvat Credit Rules, 2004.

Summary

The Appellate Tribunal CESTAT, Chennai allowed credit of service tax on agricultural work but disallowed credit on levelling of children park and tree plantations, and construction of a toilet in a school. The appeal was partially allowed, granting credit of Rs. 46,293 only.