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TMI Blog2018 (11) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the decisions of various fora, has inter alia held Outdoor Catering Service to be eligible for credit for the period after 01.04.2011 - credit allowed. Credit allowed - appeal allowed - decided in favor of appellant. - Appeal Nos.: E/40732,40733,70734 & 40735/2018 - Final Order No. 42943-42946/2018 - Dated:- 25-10-2018 - Shri P. Dinesha, Member (Judicial) Ms. Jayalakshmi, Advocate for the Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER These appeals have been filed by the assessee against the Order passed by the Commissioner of Central Excise Service Tax (Appeals), Large Taxpayer Unit, Chennai. 2. Brief facts are that the appellant is a manufacturer of Sanitary Wares falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional replies. The lower adjudicating authority vide Order-in-Original dated 08.05.2015 confirmed the proposals made in the aforesaid SCNs while appropriating the amounts already paid by the assessee. Thereafter, the assessee preferred an appeal before the first appellate authority, who vide impugned Order-in-Appeal No. 35/2016 dated 22.07.2016 rejected the appeal so filed thereby upholding the Order passed by the lower adjudicating authority. Aggrieved by the same, the assessee is in appeal before this forum. 4. Today when the matter came up for hearing, Ld. Advocate Ms. Jayalakshmi appeared on behalf of the appellant and Ld. AC (AR) Shri. R. Subramaniyan appeared on behalf of the Revenue. 5.1 During the course of hearing, Ld. Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Order. Therefore, she prayed for waiver of penalty. 6. Per contra , Ld. AR supported the findings of the lower authorities. 7. I have heard the rival contentions, perused the materials placed on record and have also gone through the judgements referred to during the course of arguments. 8.1 On a careful consideration of the Order of the Hon ble jurisdictional High Court in the case of Wipro Ltd. (supra), I find that the Court after considering the rival contentions as well as decisions of other fora, has held Housekeeping/Landscaping Services to be eligible input services. The relevant portion of the above judgement is reproduced below : 3. The captioned appeals were admitted vide order dated 21-8-2015 when, the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r services. 5.2 As indicated above, though the Tribunal granted relief via the impugned judgment and order, vis-a-vis, Cenvat credit taken on courier service, it declined relief with respect to house keeping and gardening services. 5.3 It is, in these circumstances that the matter has travelled to this Court. 5.4 As indicated above, this Court in similar circumstances held that Cenvat credit would be available to an Assessee with respect to house keeping and land scaping services. 5.5 This Court, followed the view of the Division Bench of the Karnataka High Court in Commissioner of Central Excise, Bangalore-II v. Millipore India Pvt. Ltd., 2012 (26) S.T.R. 514 (Kar.). The relevant observations of this Court in Rane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses in an eco-friendly manner, certainly, the tax paid on such services would form part of the costs of the final products. In those circumstances, the Tribunal was right in holding that the service tax paid in all these cases would fall within the input services and the assessee is entitled to the benefit thereof. In that view of the matter, we do not see any infirmity in the order passed by the Tribunal. Accordingly, the substantial questions of law framed in this appeal are answered in favour of the assessee and against the Revenue. The appeal is dismissed. 8. A cursory reading of the said judgment reveals that the facts in issue therein are similar to the facts in the present case. It is clear from the decision that where an empl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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