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of <h1>Appellate Tribunal allows credit for service tax on agricultural work, denies credit for children park & tree plantations.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, SALEM Versus ITC LTD.</h3> The Appellate Tribunal CESTAT, Chennai partially allowed the appeal, permitting the credit of service tax on agricultural work but disallowing credit on ... Cenvat Credit – Input Service – Credit taken on Agricultural work. Held that – in the light of the decision of Millipore India Ltd. v. CCE 2008 (11) TMI 97 - CESTAT, BANGALORE, assessee entitled to credit. credit taken on Levelling of children park and tree plantations and Construction of toilet in school in the village. Held that – credit disallowed on the ground that these are not covered by the definition of ‘input service’ as per Rule 2(1) of the Cenvat Credit Rules, 2004. The Appellate Tribunal CESTAT, Chennai allowed credit of service tax on agricultural work but disallowed credit on levelling of children park and tree plantations, and construction of a toilet in a school. The appeal was partially allowed, granting credit of Rs. 46,293 only.
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