2010 (3) TMI 375

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....hority had denied Cenvat credit to the appellants on factory garden maintenance and plant housekeeping services observing that they are not related to in or in relation to the manufacture of final product and not falling under the definition of "Input services" and with regard to the insurance service and tours & travels they found that the appellant has failed to provide any records in respect of these service. Accordingly, credit was denied. Aggrieved by the same the appellant is before me. 3. Heard both sides. 4. Shri J.H. Motwani, learned Advocate appearing for the appellant submitted that with regard to plant housekeeping service and garden maintenance service, their case is squarely covered by the decision of the Tribunal in the cas....

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....ess, cannot be interpreted to include post-manufacturing activity and Section 37(2) of Central Excise Act, 1944 as enabling provision empowers government to make rules for providing credit of Service tax paid or payable on taxable services used in relation to manufacture of excisable goods. Hence, the appellants are not entitled to take the credit on the garden maintenance service. With regard to the plant housekeeping service, the ld. SDR submits that the reliance placed by the learned Advocate is not applicable in this case as in that case there was services of maintenance of plant but in this case the issue is regarding housekeeping of the plant. Hence the Cenvat credit has rightly been denied to the appellants. 6. On careful examinatio....