TaxTMI 
TaxTMI 
2016 (7) TMI 468
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....rma, A. R. for the respondent ORDER The appellant is in appeal against the impugned order wherein inputs service credit has been denied for the following services. (A) Warehouse Rent Services (B) Project for Modification/Modernisation Services (C) Horticulture Services (D) Courier Services, and (E) Transportation Services On the premises that t....
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....mises is squarely covered by the definition of Rule 2(I) of Cenvat Credit Rules, 2004 as inputs service, therefore Cenvat Credit cannot be denied. 2.3 For Horticulture Services, the Ld. Counsel submits that the appellant is compulsorily required to maintain the garden in their factory. Without the maintenance of garden, the appellant cannot run their factory. Therefore, the Horticulture S....
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....is directly related to the manufacturing activity. Therefore, the appellant is entitled to avail cenvat credit on said services. 3. On the other hand, the LD. AR reiterated the finding in the impugned order. 4. Heard the parties and considered the submissions. 5.1 On careful consideration of the submissions made by the Ld. Counsel, I find that Warehouse has been used by ....
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....ture services are directly related to the manufacturing activity by the appellant as without maintaining the garden, the appellant cannot run their factory. Therefore, I hold that the appellant is entitled to avail cenvat credit for horticulture services. 5.4 I also observe that Courier service has been used by the appellant for various correspondences made with suppliers of the goods, wi....