2017 (5) TMI 188

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....it, in respect of house keeping and land scaping services. 2.1.The Tribunal, was also required to rule on, as to whether cenvat credit should be made available to the Assessee on courier services. 2.2.The Tribunal via the impugned judgment and order allowed the appeal of the Revenue partly, in as much as it held that the Assessee was entitled to avail of cenvat credit qua courier services. In so far as the Assessee's claim to cenvat credit on house keeping and land scaping services was concerned, the same was declined. 2.3.It is, in these circumstances, that the Assessee has come up in appeal, before this Court. 3.The captioned appeals were admitted vide order dated 21.08.2015 when, the following questions of law, were framed for co....

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....ia the impugned judgment and order, vis-a-vis, cenvat credit taken on courier service, it declined relief with respect to house keeping and gardening services. 5.3.It is, in these circumstances that the matter has travelled to this Court. 5.4.As indicated above, this Court in similar circumstances held that cenvat credit would be available to an Assessee with respect to house keeping and land scaping services. 5.5.This Court, followed the view of the Division Bench of the Karnataka High Court in Commissioner of Central Excise, Bangalore II Vs. Millipore India Pvt Ltd., 2012 (26) STR 514 (Kar). The relevant observations of this Court in Rane TRW Steering Systems Limited case are extracted hereinafter: "7.In Commissioner of Central Excis....

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.... the final products. In those circumstances, the Tribunal was right in holding that the service tax paid in all these cases would fall within the input services and the assessee is entitled to the benefit thereof. In that view of the matter, we do not see any infirmity in the order passed by the Tribunal. Accordingly, the substantial questions of law framed in this appeal are answered in favour of the assessee and against the Revenue. The appeal is dismissed." 8.A cursory reading of the said judgment reveals that the facts in issue therein are similar to the facts in the present case. It is clear from the decision that where an employer spends money to maintain their factory premises in an eco-friendly manner, the tax paid on such service....