2015 (10) TMI 2066

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....ave manufacturing units at various places. They have availed cenvat credit in respect of input, input services and capital goods in accordance with law. The appellants have taken Cenvat credit of service tax on various input services such as ISD as well as their own credit. A SCN was issued for denial of Rs. 50,10,402/- being the ineligible service tax credit taken and utilized towards payment of duty on the clearances of their finished goods during the period 2005-06 to 2007-08 upto 12/2007. Otherwise, the Commissioner in his impugned order allowed various credits and also disallowed input credit to the extent of Rs. 11,59,011/- on the following services. 1. Labour charges for garden maintenance at factory premises 2. Cre....

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....ges, it is directly related to manufacture. As regards the insurance charges related both the insurance of the factory and staff and other assets, he relied on the decision of the Tribunal in CCE & ST Vs. Axles India Ltd. - 2015-TIOL-563-CESTAT and the decision of the Hon ble High Court of Allahabad in the case of CCE Vs. M/s. HCL Technologies -2014-TIOL-2001-HC-ALL-CX. 5. The Ld. AR reiterated the findings of the Commissioner (Appeals) and submits that the appellants have availed the credit on the garden maintenance. For hiring charges is not regular but occasional pick up and drop of their executives is not related to manufacture of final products and also outdoor catering service provided for the employees on regular basis but it is o....