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TMI Blog2018 (2) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms Trupti Chauhan, Assistant Commissioner (AR) for respondent In the impugned order-in-appeal no. CD/499/RGD/2015 dated 9th June 2015 of Commissioner of Central Excise (Appeals), Mumbai-II, challenge is to the upholding of recovery of wrongly availed CENVAT credit of `4,69,543 under rule 14 of CENVAT Credit Rules, 2004 read with section 11A of Central Excise Act, 1944 with interest thereon while dropping the penalty imposed by the original authority. 2. The dispute pertains to availment of credit of tax paid on courier service and repair and maintenance of garden service utilized by M/s Sandoz Pvt Ltd between April 2013 and December 2013 which, according to the lower authorities, are not eligible in terms of rule 2(l) of CENVAT C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnet Services used at the residences and other miscellaneous services. According to the revenue, the said availment of cenvat credit was irregular and outside the purview of the definition of input services as defined under Rule 2(1) of the Cenvat Credit Rules, 2004. xxxxx 4. The appeal was admitted to consider the following substantial questions of law : (i)Whether the facts and circumstances of the case, the Tribunal was correct in interpreting the term Input Services as enumerated in Rule 2(1) of Cenvat Credit Rules, 2004, and allowing the various ineligible input service tax credit, which are not covered or not remotely connected with the manufacture of the final products? (ii)As to whether the Tribunal was justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty is also relevant. It is to discharge a statutory obligation, when the employer spends money to maintain their factory premises in an eco-friendly, manner, certainly, the tax paid on such services would form part of the costs of the final products. In those circumstances, the Tribunal was right in holding that the service tax paid in all these cases would fall within the input services and the assessee is entitled to the benefit thereof. In that view of the matter, we do not see any infirmity in the order passed by the Tribunal. Accordingly, the substantial questions of law framed in this appeal are answered in favour of the assessee and against the revenue. The appeal is dismissed. 5. The definition of input service does not exclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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