TaxTMI 
TaxTMI 
2010 (1) TMI 301
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....ax paid on 'manpower supply service'. The said manpower supply services are towards canopy, house keeping, sundry and civil maintenance of gardens. The credit of the Service tax availed by the appellant was disputed by the Revenue on the ground that the Service tax paid on the maintenance of gardens does not come under the purview of input service used in or in relation to the manufacture of final product in terms of Rule 2(1) of the Cenvat Credit Rules, 2004. Coming to such conclusion, a show cause notice was issued of denying and for reversal of the said cenvat credit availed. The adjudicating authority vide his Order dated 11-7-2007 confirmed the demand and also imposed penalties besides demanding the interest. Aggrieved by such order ap....
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....in the case of Coca Cola India Pvt. Ltd. v. CCE, Pune-II [2009 (15) S.T.R. 657 (Bom.) = 2009 (242) E.L.T. 168 (Bom.)) ] would cover the issue in favour of the appellant. He would also rely upon the decision of the Tribunal in the case of Millipore India Ltd. v. CCE, Bangalore-II[2009 (13) S.T.R. 616 (Tri.-Bang.) = 2009 (236) E.L.T. 145 (Tri.-Bang.)]. 4. Ld. DR on the other hand would submit that the services rendered for maintenance of garden would not come under the definition of services used in or in relation to the manufacture of final product. He would rely upon the decision of the Tribunal in the case of Kirloskar Oil Engines Ltd. v. CC Auranga bad [2009 (241) E.L.T. 474 (Tri-Mum.)] for the proposition that the Service tax paid on ....
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....following restrictions in respect of the water usage "1. The effluent treatment flow sheet submitted by the industry for treatment of trade effluent is generally agreeable and the industry may go ahead with the implementation of the same as cited above. 2. The total quantity of trade and domestic effluents after expansion shall not exceed 2.5 M/day and 22 respectively and the same shall be treated in the combined effluent treatment plant. 3. The industry shall treat the trade and domestic effluents to the pre scribed standards as laid down in Annexure-I and utilize the same into on land for irrigation (Gardening) within the plant premises. There shall not be any discharge of trade and treated effluents into outside the plant premis....
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....vice which has been reproduced earlier, can be effectively divided into the following five categories, in so far as a manufacturer is concerned (I) Any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, (ii) Any service used by the manufacturer whether directly or indirectly, in or in relation to clearance of final products from the place of removal, (iii) Services used in relation to setting up, modernization, renovation or repairs of a factory, or an office relating to such factory, (iv) Services used in relation to advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, (v) Services used in relation t....
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....m tax what has to be seen is whether income fell within any of the several heads of exemption. If it fell within any one head of exemption, it would be free from tax notwithstanding that the conditions of another head of exemption are not satisfied and such income is not free from tax under that head of exemption." 7.2 It can be noted from the above reproduced ratio of the judgment of the Hon'ble High Court, that any service used by the manufacturer whether directly or indirectly in or in relation for the clearance of final product from the place of manufacture would be eligible for the Cenvat credit on the Service tax paid on the services. As has already been reproduced by me hereinabove, that the appellant is statutorily bound to maint....