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of <h1>CESTAT allows Cenvat credit for service tax on business-related services</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, DELHI-III Versus HERO HONDA MOTORS LTD.</h3> The Appellate Tribunal CESTAT NEW DELHI held that the respondent can claim Cenvat credit for Service Tax on certain services related to their business ... CENVAT Credit - Whether the respondents is entitled to Cenvat credit of Service Tax paid on housekeeping, nursery and Horticulture services availed by the respondents - Held that:- Commissioner (Appeals) has allowed the credit by following the decision of the Larger Bench of the Tribunal in the case of Commissioner v. GTC Ltd. [2008 (9) TMI 56 - CESTAT MUMBAI] by holding that both the services are integrally connected with the business activity of the assessee. He has also relied upon the Tribunal’s decision in the case of Millipore India Ltd. v. CCE, Bangalore [2008 (11) TMI 97 - CESTAT, BANGALORE] holding that modernizing, renovating and repair activities are covered by the definition of ‘inputs services’ including the services of landscaping. It was observed much importance is given in keeping the environment of factory in the proper manner and therefore, credit of Service Tax paid on these services is allowed - Decided against Revenue. The Appellate Tribunal CESTAT NEW DELHI ruled that the respondent is entitled to Cenvat credit of Service Tax paid on housekeeping, nursery, and horticulture services as these services are integrally connected with the business activity. The decision was based on previous Tribunal rulings and the appeal filed by the Revenue was rejected.
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