2016 (6) TMI 411

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...., AC (AR) ORDER Since the issue involved in all the three appeals is common, all the appeals are taken up together for disposal. M/s. ABI Showatech (I) Ltd., the appellants herein are engaged in the manufacture of Motor Vehicle Parts and are availing Cenvat credit on inputs, capital goods and input services under Cenvat Credit Rules, 2004. On verification of by the department, it was noticed....

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.... of the appellants submits that under Factories Act, maintenance of garden services is mandatory requirement in the factory premises and in their own case pertaining the earlier period, the Commissioner (Appeals) allowed the credit and dropped the proceedings in respect of the same issue. In support of her submissions she placed reliance on the following citations:- 1. India Glycols Ltd. ....

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....nue reiterated the findings of both the authorities below and submits that the maintenance of garden service is not integrally connected with the manufacturing activity as defined in Rule 2 (l) of CCR and credit of service tax paid on such services cannot be availed. Both the authorities below have rightly disallowed the credit. Hence, the appeals may be rejected and the impugned order be sustaine....

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....the final product and, hence, would be eligible for Cenvat credit. I find that same view has been taken by the Tribunal in the case of Millipore India Ltd. v. CCE, Bangalore-II reported in 2009 (236) E.L.T. 145 (Tri.-Bang.) and Kirloskar Oil Engines Ltd. v. CCE, Aurangabad reported in 2010 (258) E.L.T. 123 (Tri.-Mumbai). In view of this, the impugned order denying the Cenvat credit, in respect of ....