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TMI Blog2018 (12) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod from December 2011 to October 2012 and the same does not call for any interference - Demand on Rent-a-Cab Service for the period from April 2008 to March 2009 is set aside - Demand on Rent-a-Cab Service for the period from December 2011 to October 2012 is upheld with interest thereon. Water Treatment Service - Held that:- The same is utilized by the appellant as per the guidelines or norms of PCB according to which establishment of Effluent Treatment Plant in the factory is a statutory requirement for the treatment of polluted water - credit allowed. Garden Maintenance Services - Held that:- The same is required as per the guidelines of the PCB for the purpose of a better work atmosphere - credit cannot be denied. Appeal allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-Original came to be upheld vide impugned Order-in-Appeal Nos. 18, 19 20/2018 (CTA-II) dated 28.02.2018, however, the penalty imposed under Rule 15 of CCR was set aside. Aggrieved, the appellant has filed the present appeals before this forum. 3. Today when the matter came up for hearing, Ld. Assistant Executive (Taxation) Shri. K. Sreedhar appeared on behalf of the assessee while Ld. AC (AR) Shri. L. Nandakumar appeared on behalf of the Revenue. 4.1 During the course of hearing, Ld. Assisstant Executive for the appellant submitted that the appellant has a large number of employees on its rolls who are engaged in rendering activities in relation to their business; that Rent-a-Cab Service is utilized by the appellant to deploy the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... galore 2016 (46) S.T.R. 69 (Tri. Bang.) to buttress his contentions. 5. Per contra, Ld. AR for the Revenue supported the findings of the authorities below. He contended that although the appellant is eligible for input service tax Credit prior to the amendment, i.e. up to 31.03.2011, they were not eligible for Credit for the post amendment period as the definition of input service‛ thereafter specifically excluded Rent-a-Cab services. 6. I have heard the rival contentions, perused the documents placed on record and have also gone through the judgements/Orders referred to during the course of arguments. 7. The issue on hand relates to the denial of CENVAT Credit on Rent-a-Cab Services and Water Treatment and Gardening S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to which establishment of Effluent Treatment Plant in the factory is a statutory requirement for the treatment of polluted water. With regard to Garden Maintenance Services too, I find that the same is required as per the guidelines of the PCB for the purpose of a better work atmosphere. Further, I find that this issue stands decided by a plethora of decisions including the decision of the Hon ble Madras High Court in the case of Wipro Ltd. Vs. Commissioner of C.Ex., Pondicherry 2018 (10) G.S.T.L. 172 (Mad.) wherein the jurisdictional High Court has held that Housekeeping and Landscaping Services were entitled to CENVAT Credit of service tax paid on them. In the light of the discussions made hereinabove, I am of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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