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TMI Blog2010 (3) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... ority had denied Cenvat credit to the appellants on factory garden maintenance and plant housekeeping services observing that they are not related to in or in relation to the manufacture of final product and not falling under the definition of "Input services" and with regard to the insurance service and tours & travels they found that the appellant has failed to provide any records in respect of these service. Accordingly, credit was denied. Aggrieved by the same the appellant is before me. 3. Heard both sides. 4. Shri J.H. Motwani, learned Advocate appearing for the appellant submitted that with regard to plant housekeeping service and garden maintenance service, their case is squarely covered by the decision of the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss, cannot be interpreted to include post-manufacturing activity and Section 37(2) of Central Excise Act, 1944 as enabling provision empowers government to make rules for providing credit of Service tax paid or payable on taxable services used in relation to manufacture of excisable goods. Hence, the appellants are not entitled to take the credit on the garden maintenance service. With regard to the plant housekeeping service, the ld. SDR submits that the reliance placed by the learned Advocate is not applicable in this case as in that case there was services of maintenance of plant but in this case the issue is regarding housekeeping of the plant. Hence the Cenvat credit has rightly been denied to the appellants. 6. On careful examination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to plant housekeeping service, the argument of ld. SDR is that the plant can run without housekeeping of the plant. In other terms without toilet and water facilities a plant can run. The argument of the SDR has no force, as providing the facilities of toilet and water are the basic requirement to run the factory and non-providing these facilities may affect the production, hence maintenance of house keeping service is essential and are related to the manufacturing activity. 7. In appellant's own case the Jt. Commissioner vide Order No. 50/ST/JC/2008 dated 31-7-2008 has held that housekeeping charges for plant and plant office are entitled for input service credit. 8. From the above discussion, I am also of the view that no plant can run ..... X X X X Extracts X X X X X X X X Extracts X X X X
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