Appellate Tribunal rules in favor of appellants, allowing CENVAT credit for input services

The appeal before the Appellate Tribunal CESTAT BANGALORE addressed the eligibility of appellants for CENVAT credit on input services for garden maintenance, outdoor catering service, and maintenance of the factory and related offices. The judgment, referencing legal precedents, found in favor of the appellants on all counts, allowing the appeal with consequential relief. The decision highlighted the statutory obligations and supporting evidence presented by the appellants, ultimately granting them the CENVAT credit for the mentioned services.

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Issues involved: Eligibility of the appellants for CENVAT credit on input services used for garden maintenance, outdoor catering service, and maintenance and repair of factory and officers related to the factory.

Garden Maintenance:
The judgment acknowledges that the garden is maintained as per the statutory requirement of the Government of Karnataka and the State Pollution Control Board's directive. It is noted that the water from the effluent water treatment plant was used for gardening purposes. The decision in the case of Brakes India Ltd. [2010(19) STR 524 (Tri. Bang.)] supports the claim for CENVAT credit in this regard.

Outdoor Catering Service:
The appellant's argument that providing food to employees was a statutory obligation is accepted. The judgment finds relevance in the decision of Suzuki Powertrain India Ltd. [2012(27) STR 141 (Tri. Del.)] to support the admissibility of CENVAT credit for outdoor catering services.

Maintenance Service:
Regarding maintenance services, it is established that they were used for the maintenance and repair of the factory and office related to the factory. An invoice produced by the appellant supports this claim. The judgment concludes that the appellant has successfully demonstrated eligibility for CENVAT credit in this aspect. The appeal is allowed with consequential relief, if any.

This judgment by SHRI B.S.V.MURTHY at the Appellate Tribunal CESTAT BANGALORE addresses the eligibility of appellants for CENVAT credit on various input services. The decision provides detailed analysis and references to legal precedents to support the findings on garden maintenance, outdoor catering service, and maintenance services related to the factory. The judgment carefully evaluates the submissions made by the parties and concludes in favor of the appellant, allowing the appeal with necessary relief.

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