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TMI Blog2016 (7) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is entitled to avail cenvat credit for project for Modification/Modernisation Services. Horticulture services,find that the appellant is compulsory required to maintain a garden in their factory to pollution control norms. Therefore, the horticulture services are directly related to the manufacturing activity by the appellant as without maintaining the garden, the appellant cannot run their factory. Therefore, hold that the appellant is entitled to avail cenvat credit for horticulture services. Courier service has been used by the appellant for various correspondences made with suppliers of the goods, without these correspondences, the appellant cannot do their business. Therefore, the courier service is an integral part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Barmalt (India)Pvt. Ltd. 2014-TIOL-2668 CESTAT-Del. 2.2 For Project for Modification/Modernisation Services, it is the submission of Ld. Counsel that for renovation of factory premises is squarely covered by the definition of Rule 2(I) of Cenvat Credit Rules, 2004 as inputs service, therefore Cenvat Credit cannot be denied. 2.3 For Horticulture Services, the Ld. Counsel submits that the appellant is compulsorily required to maintain the garden in their factory. Without the maintenance of garden, the appellant cannot run their factory. Therefore, the Horticulture Services as indirectly related to the manufacturing activity. The appellant is entitled to avail Cenvat Credit on the said service. The appellant also relied on the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, I hold that the appellant is entitled to avail cenvat credit for project for Modification/Modernisation Services. 5.3 With regard to Horticulture services, I find that the appellant is compulsory required to maintain a garden in their factory to pollution control norms. Therefore, the horticulture services are directly related to the manufacturing activity by the appellant as without maintaining the garden, the appellant cannot run their factory. Therefore, I hold that the appellant is entitled to avail cenvat credit for horticulture services. 5.4 I also observe that Courier service has been used by the appellant for various correspondences made with suppliers of the goods, without these correspondences, the appellant cannot do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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