Appeal allowed for CENVAT credit on garden maintenance service

The appeal was allowed as the Member (Judicial) found precedent in a prior case where CENVAT Credit for garden maintenance service was permitted. The impugned order denying credit was set aside, and any consequential relief was to be granted as per the law.

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Issues:
- Appeal against denial of CENVAT Credit for garden maintenance service.

Analysis:
The appeal was filed against the Order-in-Original (OIA) passed by the Commissioner (Appeals) denying CENVAT Credit of &8377; 2,99,098/- for garden maintenance service availed by the Appellants during December 2006 to February 2011. The issue revolved around whether the garden maintenance service qualified as an input service under Rule 2(l) of the CENVAT Credit Rules 2004. The demand notice issued proposed recovery of credit along with penalties, which was confirmed upon adjudication. The learned Commissioner (Appeals) upheld the decision, leading to the present appeal.

The Appellant's Advocate cited a judgment by the Hon'ble Madras High Court in the case of CCE & ST, LTU, Chennai Vs Rane Trw Steering Systems Ltd., where CENVAT Credit for garden maintenance service was allowed. In light of this precedent, the Appellant argued for the credit to be granted in their case as well. On the other hand, the Authorised Representative for the Revenue supported the findings of the learned Commissioner (Appeals), maintaining the denial of credit for the garden maintenance service.

The Member (Judicial) noted that the issue at hand was already addressed by the Hon'ble Madras High Court in the case of Rane Trw Steering Systems Ltd., where CENVAT Credit for garden maintenance service was permitted. Consequently, the impugned order was deemed to lack merit, leading to its setting aside. The appeal was allowed, with any consequential relief to be provided as per the law. The judgment was dictated and pronounced in the open court by the Member (Judicial).

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