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TMI Blog2018 (10) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... eeping services - Held that:- The housekeeping service, road cleaning service etc. are availed by the appellant for keeping the factory as well as the roads in a clean and hygienic manner as also as a part of the upkeep of the factory premises. The white washing services were also availed for renovation and upkeep - the services would qualify as input services and therefore are eligible for credit - credit allowed. Hiring of tractor for movement of goods from one destination to other - Held that:- The exclusion part in Clause B in the definition of input service does not allow the credit availed on motor vehicles - Since the motor vehicles are not established to be capital goods for the service provider, the credit availed with respect t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated to provide health services in the form of appointment of doctors / nurses etc. within the factory premises. Therefore the credit availed on such services is eligible. He relied upon the decision in the cases of Jaypee Sidhi Cement Plant Vs. Commissioner of Central Excise 2016 (46) STR 413 and M/s. TATA Yazaki Autocomp Ltd. Vs. Commissioner of Central Excise reported in 2017 (4) TMI 487. 2.1 With regard to housekeeping services, he submitted that such services were availed for upkeep of the factory premises in a clean and hygienic manner. Road cleaning services were availed for cleaning the roads in the factory premises which connected various destinations inside the factory. The painting services availed are in the nature of white ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e upkeep of the factory premises. The white washing services were also availed for renovation and upkeep. The professional services were availed for liaisoning activities with regard to land related matter. The plantation work is also availed by the appellant for keeping the factory premises green as mandated by the Pollution Control Board. Similar services were availed for cleaning drainage and sewage of the factory. In view of the above, the services would qualify as input services and therefore are eligible for credit. The credit availed in respect of the above services are allowed. 5.1 With regard to the credit availed on hiring of tractor for movement of goods from one destination to other, I do agree with the submission made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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