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TMI Blog2018 (8) TMI 1658X X X X Extracts X X X X X X X X Extracts X X X X ..... order is not sustainable to that extent - credit on rent-a-cab service cannot be denied on this count. Gardening service - Held that:- The statutory requirement under the law relating to pollution control mandate such and, therefore, by no stretch can it be termed to be covered by the exclusionary provision - credit allowed. Appeal allowed - decided in favor of appellant. - APPEAL NO: E/86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise, Mumbai I [2013 (39) STR 206 (Tri.-Mumbai)] and that and on WNS Global Services Pvt Ltd v. Commissioner of Central Excise, Nashik [2013 (32) STR 657 (Tri.-Mumbai)] has held that the registration is not an essential requirement for availment of credit as input service distributor . Pointing out that the disallowance of credit availed on rent-a-cab service and gardening service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration is an admitted fact and that the taxable service under section 65(105)(o) of Finance Act, 1994 is not entitled for availment as credit unless duties paid on vehicle is available as input credit of capital goods. Likewise, gardening service availed does not have any nexus with the manufacturing operations. 4. As far as the requirement of prior registration for availing of input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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