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TMI Blog2018 (8) TMI 1569X X X X Extracts X X X X X X X X Extracts X X X X ..... ory - credit on these services allowed. Renting of immovable property services - Held that:- A similar issue was analysed by the Tribunal in the case of Carrier Air conditioning & Refrigeration Ltd. [2016 (4) TMI 103 - CESTAT CHANDIGARH]. The Tribunal observed that the credit availed on the renting of branch offices was eligible - credit allowed. Credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/42487/2017, E/42486/2017 - FINAL ORDER No. 41723-41724/2018 - Dated:- 31-5-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) Shri S. Adithya, Consultant For the Appellant Shri R. Subramaniyan, AC (AR) For the Respondent ORDER The issues involved in both these appeals are similar, they were h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tenance services as per the requirement under the Statute to maintain a garden (Green Area) in terms of Pollution Control Order and under Factories Act. He relied upon the decision in the case of M/s.Rane TRW Steering System Ltd, 2018-TIOL-414- HC-MAD-CX, High Court of Madras. With regard to credit availed on interior decorator service, he submitted that these services were used only for modernization and repairs of the premises. He adverted to the sample invoice and argued that the works carried out were merely Rectification of welding booth floor, LVP paint booth scrubber foundation concrete work, Manual cover, plastic work indicating that these were merely repair and rectification works and therefore are covered by the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Madras in the case of M/s.Rane TRW Steering System Ltd (supra) has considered the very same issue and held that the credit is eligible. Following the same, I am of the view that the denial of credit is unjustified and requires to be set aside which I hereby do. 8. The second issue that arises for consideration is the credit availed on interior decorator services. It is brought out from evidence that the appellant had furnished invoices relating to the services. It is stated in para 18 of Order-in-Original No.08/2016 that the interior decorator service for designing and drawing of their office and workstations does not have a nexus with manufacturing activity and therefore it is not eligible for credit. The appellant had done some m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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