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TMI Blog2018 (5) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... RW Steering Systems Ltd, the Hon’ble jurisdictional High Court held that gardening services where an employer spends money to maintain their factory premises in an eco-friendly manner is eligible for credit. The credit in respect of postal services has been disallowed for the reason that the document issued by the postal department does not contain a few details. The department has no dispute with regard to the service tax paid on such document and also with regard to the availment of postal services. The department cannot then deny the credit. Credit on all services allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/714/2010, Appeal No.E/181/2011 - FINAL ORDER No. 41076-41077/2018 - Dated:- 4-4-2018 - Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed the credit on various services and confirmed the demand, interest and imposed penalties. Against this order, the assessee has filed appeal E/714/2010. 5. On behalf of the assessee, the Ld.Counsel, Sh.M.Karthikeyan submitted that the period involved is prior to 1.4.2011 when the term activity relating to business was included in the definition of input services. The impugned order passed by the Commissioner has denied credit on input services stating the reason that these services do not have nexus with manufacturing activity. Such decision is arrived mainly relying on the decision of the Hon.Apex Court in the case of Maruthi Suzuki Ltd Vs CCE, Delhi-III, 2009 (240) E.L.T.641 (S.C.). He submitted that the said decision was doubte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the postal department. That when there is no dispute as to payment of service tax nor the availment of services, the department cannot deny the credit. To support his arguments on eligibility of credit on various services, he relied upon the decision in the case of CCE, Chennai Vs BHEL 2016 (42) S.T.R.815, HCL Tech. Ltd. vs CCE ST, Noida 2015 (40) S.T.R.1124, CCE, Kanpur vs GAIL India Ltd 2017 (52) S.T.R.50, Kakinada Seaport Ltd 2015 (40) S.T.R.509 Millipore India Pvt Ltd 2012 (26) S.T.R.514 and India Cements 2017 (3) GSTL 144. 6. The Ld.AR, Shri S.Govindarajan appearing on behalf of the department supported the findings in the order impugned in Appeal No.E/714/2010 and reiterated grounds raised in Appeal No.E/181/2011. He submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the definition. In CCE, Nagpur vs Ultratech Cement Ltd 2010 (260) ELT 369 (Bom.), the Hon. Court held that if the cost of any input service forms part of the cost of final product, service would be eligible for the said input service credit. In CCE St, LTU, Chennai vs Rane TRW Steering Systems Ltd, the Hon ble jurisdictional High Court held that gardening services where an employer spends money to maintain their factory premises in an eco-friendly manner is eligible for credit. The issue whether House Keeping Services and gardening services are eligible for credit was considered by the jurisdictional High Court in the case of Wipro Ltd (supra) and Sri Rama Vilas Services Ltd. Versus CESTAT, Chennai 2017 (3) G.S.T.L.24 (Mad.). The o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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