2015 (4) TMI 704

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....f test bench falling under Chapters 87 and 90 of the first schedule to the Central Excise Tariff Act, 1985. In terms of the Cenvat Credit Rules, 2004, the assessee is availing credit of duty paid on various inputs and capital goods. The assessee had availed credit of service tax paid on housekeeping and gardening services. Since the assessee was not eligible to avail credit of service tax on these services, a show cause notice was issued by the Deputy Commissioner of Central Excise, Tiruchirappalli II Division, proposing to recover credit of Rs. 3,30,486/=. After due adjudication, the Deputy Commissioner disallowed the credit and also imposed penalty. 3. Against the said order, the assessee preferred appeal to the Commissioner (Appeals).....

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....al requirement of the definition?" 5. Though the question of law has been raised, as above, for consideration, the main ground raised in the appeal is only with regard to including 'Housekeeping and Landscaping Services' under the term 'input service' in terms of Rule 2 (l) of the Cenvat Credit Rules, 2004. 6. However, at the time of admission, learned counsel appearing for the respondent/assessee brought to the notice of this Court that the said issue has been considered by the Karnataka High Court in favour of the assessee. Learned counsel for the appellant also fairly concedes the same. 7. In Commissioner of Central Excise, Bangalore-II - Vs - Millipore India Pvt. Ltd. (2012 (26) STR 514 (Kar.)), the Division Ben....