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TMI Blog2017 (2) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... arance of goods - Held that: - any service which is used by the manufacturer whether directly or indirectly, in or in relation to manufacture of final products and clearance of final products up to the place of removal fall in the definition of ‘input service’ - the Madras High Court in the case of CCE v. Rane TRW Steering Systems Ltd. [2015 (4) TMI 704 - MADRAS HIGH COURT] has held that House Keeping and Garden Services where an employer spends money to maintain their factory premises in an eco-friendly manner, the tax paid on such services would form part of the cost of final products and the same would fall within the ambit of ‘input services’ - Cenvat credit of service tax paid on Garden Maintenance Service allowed. Brokerage charges - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that they are not eligible for input service tax credit availed on Garden Maintenance, Golf Club Subscription, Cargo charges for expatriation and repatriation of individuals, Shamiana service for Japanese harvesting festival, Brokerage charges for residential premises of the employees. The reason for denial of Cenvat credit on the aforesaid input services is that the impugned services are not covered by the definition of 'input service' under Rule 2(l) of Cenvat Credit Rules, 2004 as the same is not directly or indirectly in or in relation to manufacture and clearance of goods. The show cause notice was culminated into Order-in-Original dated 30-1-2009 vide which the input service credit on the above said services was disallowed. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85) E.L.T. 221 (Tri.) (vi) ISMT Ltd. v. CCE - 2010 (20) S.T.R. 68 (Tri.-Mum.) (vii) Balakrishna Industries Ltd. v. CCE - 2010 (18) S.T.R. 600 (Tri.-Mum.) = 2010 (254) E.L.T. 301 (Tri.-Mum.) (viii) HEG Ltd. v. CCE - 2010 (17) S.T.R. 178 (Tri.-Del.) (ix) Bal Pharma Ltd. v. CCE - 2014 (34) S.T.R. 752 (Tri.-Bang.) (x) CCE v. ITC Ltd. - 2013 (32) S.T.R. 288 (A.P.) (xi) Toyota Kirloskar Motor Pvt. Ltd. v. CCE - 2011 (24) S.T.R. 645 (Kar.) (xii) Endurance Technologies Pvt. Ltd. v. CCE - 2013 (32) S.T.R. 95 (Tri.-Mum.) (xiii) Bharat Petroleum Corporation Ltd. v. CCE - 2016-TI0L-1387-CESTAT-MUM (xiv) Pam Pharmaceuticals & Allied Machinery v. CCE - 2016-TIOL-708-CESTAT-MUM = 2016 (42) S.T.R. 757 (Tri.-Mum.) and CCE v. Pam Pharmaceuticals & A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges for Japanese expatriation and repatriation and Pandal and Shamiana charges etc. At this stage, it is pertinent to analyze the definition of 'input service' as contained in Rule 2(l) of Cenvat Credit Rules, 2004 which is reproduced herein below : "Rule 2(l) "input service" means any service, - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and [clearance of final products upto the place of removal,] and includes services used in relation to setting up, modernization, renovation or repairs of a factory premises of provider of output service or an office relating to such factory or pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... friendly manner, the tax paid on such services would form part of the cost of final products and the same would fall within the ambit of 'input services' and similarly Gateway Terminals (I) Pvt. Ltd. v. CCE, Cargill India Pvt. Ltd. v. CCE, CCE v. Lupin Ltd. and ISMT Ltd. v. CCE, the various Benches of the Tribunal has allowed the Cenvat credit of service tax paid on Garden Maintenance Service. Therefore, according to me the appellant is entitled to Cenvat credit on Garden Maintenance Service. Similarly the service tax paid on Brokerage charges paid by the company for getting residential accommodation for Japanese employees in Bangalore is also related to the business of the company and fall in the definition of 'input service' and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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