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TMI Blog2014 (9) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Counsel that they had recovered part of the cost. However, they have reversed proportionate amount of CENVAT Credit to the extent of credit involved in the cost of food recovered from the employees/worker, on 7.10.2012, vide PLA Entry No. 20, which is after passing of the order confirming the demand but before the appellate authority's order. This fact is also noted in the lower appellate authority's order. Following the ratio of the Hon'ble Bombay High Court in Ultratech Cement Ltd. (supra), hold that the appellants are eligible to avail CENVAT Credit on Garden Maintaining Services and Canteen services - Decided in favour of assessee. - Appeal No. E/85875 & 85876/13 - - - Dated:- 24-9-2014 - Anil Choudhary, Member (J) For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued demanding the amount of Cenvat credit totally ₹ 13,06,717/- availed for the month of June 2006 to December 2010 under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944 and also proposed to impose penalty under Rule 15(3) of the Cenvat Credit Rules, 2004 for the period June 2006 to February 2010 and 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the CEA, 1944 for the period March to December 2010; and to recover interest under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11Ab of the Central Excise Act, 1944. Another Show Cause Notice dated 12-08-2011 was issued proposing to demand the amount of Cenvat credit totaling ₹ 52,447/- for the month of Janua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is submitted that in terms of the definition of 'Input Service' as prescribed under the Cenvat Credit Rules, 2004, cenvat credit is admissible on the both the said services. The issue whether the cenvat credit is admissible on such services or not, is no more res integra as the same has been decided by the Hon'ble High Court and CESTAT. The appellant urges that the cenvat credit is admissible on both the services as under:- CANTEEN SERVICE: 3.1 As regard the canteen services, the adjudicating authority and appellate authority have agreed that the credit is available. But, the credit ahs been denied only on the ground that the appellant has not made any submissions as to whether they have the necessary strength of staff to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground on which cenvat credit on canteen services has been denied, is not correct and proper and hence deserved to be set aside. 3.4 Further, the issue about the availability of cenvat credit on canteen service is no more res integra as the same has already been decided/settled in plethora of judgments. This issue has been decided by the Hon'ble High Court of Bombay in case of M/s Ultratech Cement Limited - 2010 (260) ELT 369 (Bom) and thereafter the same has been consistently followed by various benches of CESTAT. The appellant therefore submit that the cenvat credit is available, in the instant case on canteen services and the impugned order is not legal and correct. Gardening Services: 3.5 As regard the Gardening services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lk Drugs and Intermediates. Further, there are many companies around the appellant company manufacturing different Chemicals, dyes, pigments etc. It is a matter of common knowledge that Chemicals, dyes, pigments, Insecticides etc., create pollution and the State Government is very particular that industries which are engaged in the manufacture of such items should take precautionary measures to control the pollution. Accordingly, the appellant company has undertaken precautions and kept the surrounding pollution free by utilizing/availing the above mentioned services. Accordingly, the Gardening services are used in relation to the manufacture of final product, viz. Agro Chemical products and hence same should be considered as input service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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