2014 (7) TMI 486

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....at credit of Rs. 16,30,451/- along with interest and penalty. 2. The learned Counsel on the behalf of the applicant submits that the applicant is engaged in the manufacture of motorcycles classifiable under Chapter 87 of the Schedule to Central Excise Tariff Act, 1985. He submits that Cenvat credit was denied in respect of repair and maintenance services involving maintenance of garden, pest cont....

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....ff colony, gardening service etc. He has also relied upon the decision of the Tribunal in the case of Commissioner of Central Excise, Trichy Vs Sri Rama Vilas Service Ltd. reported in 2011 (23) S.T.R. 273 (Tri.-Chennai). 4. After hearing both sides and on perusal of the records, the main contention of the applicant is that the repair and maintenance of the garden, pest control and estate maintena....