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TMI Blog2017 (10) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... e is borne by the respondent - credit allowed. CENVAT credit - Vehicle maintenance service - vehicle insurance service - garden maintenance services - Held that: - Vehicle maintenance service, vehicle insurance service and garden maintenance services are the activities related to the business of the respondent and for the period prior to 01/04/2011, the same would be admissible - demand set aside. CENVAT credit - repair and maintenance service of windmill - Held that: - In so far as the repair and maintenance service of windmill is concerned, the same is admissible to the appellants if the electricity generated by the said windmill is used for the process of the manufacture in the factory - matter on remand. Appeal allowed in part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmissible. 4. Ld. Counsel for the respondent argued that they are not claiming Cenvat Credit in respect of catering/meals service, vehicle maintenance service, insurance and garden maintenance service for the period after 01/04/2011. However, for the period prior to 01/04/2011 they are claiming the said credit. He relied on the decision of the Tribunal in the case of Indian Card Clothing Co. Ltd. - 2008 (11) STR 175 (Tri-Mumbai). He argued that the provision of canteen is mandatory requirements of the Factory Act and therefore, the said service is in relation to the manufacture. He further argued that they are collecting an amount of ₹ 250/- per month from the employees for the catering service. 5. In respect of credit on ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment - 2010 (20) STR 577 has held that the Cenvat Credit on catering services received will be allowed to the extent that the burden of the said service is borne by the respondent. Following the decision of the Hon ble High Court of Bombay, the credit of the said service is allowed to the extent that the cost of such service is borne by the respondent. 7. Vehicle maintenance service, vehicle insurance service and garden maintenance services are the activities related to the business of the respondent and for the period prior to 01/04/2011, the same would be admissible. The demand to that extent is set aside. In so far as the repair and maintenance service of windmill is concerned, the same is admissible to the appellants if the electri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustment is admitted by the revenue and in view of this adjustment, it can safely be stated that the electricity generated at Supa and Satara is the electricity used at Waluj. It is not clear from the record if the said condition for availing the Cenvat Credit is satisfied in the respondent's case. 8. The demand is therefore set aside in respect of item (a) Vehicle Maintenance Service (b) Insurance Service of Vehicle (c) Garden Maintenance Service. In so far as the credit of canteen services is concerned the same is allowed for the question for which the costs has been borne by the appellant. The matter is remanded to the adjudicating authority in respect of credit of Services availed for windmill for ascertaining the issue regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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