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TMI Blog2018 (2) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... industan Coca Cola Beverages Ltd. [2016 (8) TMI 35 - CESTAT HYDERABAD] - CENVAT credit availed on canteen services, bus and car hire services for the period in question in all these appeals seems to be correct. Garden maintenance service - Held that: - issue is now settled by the Hon’ble Karnataka High Court in the case of Millipore India Pvt. Ltd. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT] - c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hire service and garden service. The period involved in all these appeals is December 2010 to August 2011, March 2013 to September 2014. 4. Revenue authorities issued a show cause notice to the appellant seeking explanation from the appellant for denying the CENVAT credit of service tax paid on these services on the ground that these services are not used in the manufacturing activity. Both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and rent-a-cab operator services are eligible for availment of CENVAT credit even post 02/04/2011. The said decision has been followed by the Tribunal in the case of Hindustan Coca Cola Beverages Pvt. Ltd. v. Commissioner of Central Excise, Hyderabad 2017 (49) STR 88. 6. As regards the garden maintenance service, it is submitted that the Hon ble High Court of Karnataka in the case of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and car hire services are primarily used for consumption of an employee. 8. After giving due consideration to the submissions made by both the sides, I find that the impugned orders are unsustainable for more than one reason. I find, on a similar issue, in the case of Reliance Industries supra this Tribunal had occasion to go in depth as to various services which were utilised for manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Millipore India Pvt. Ltd. (supra) and the said decision has been followed b this Tribunal in the case of Life Long Meditech Ltd v. Commissioner of Central Excise Service Tax 2016 (44) STR 626. 10. In view of the foregoing, I find that the impugned orders are unsustainable and liable to be set aside and I do so. The impugned orders are set aside and the appeals are allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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