2017 (3) TMI 842

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....or the Respondent Order Appellant has come up against the order of the Commissioner (Appeals) wherein input service credit has been denied in respect of servicing of Cars, Cleaning service and Agri-Horticulture services. 2. Today, when the matter came up for hearing, Ld. Advocate Shri M. Kannan submitted that the cars are very much owned and registered in the appellant's name and used....

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....h the facts. I find that the lower authority has upheld the disallowance of credit on servicing of cars on the observation that it cannot be assumed that cars are used only for activities which have nexus with the manufacture and that they could have been used for transporting personal effects of employees and for their personal use etc. I find that such a conclusion is peremptory and based on ass....

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.... the said service does not merit coverage under Rule 2(l) since it has not been listed in the services mentioned in the said rule. The list of eligible input services given in Rule 2(l) ibid being inclusive, it is only in the nature of examples of the type of services that would be permissible and therefore, can include many more of its genre. Further, cleaning service is also not specifically exc....