2018 (1) TMI 344

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....hra, AR ORDER Per: Dr. D. M. Misra Heard both sides. 2. These two appeals are filed against respective orders-in-appeal passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax, Vadodara-I. 3. The short issue involved in the present case is: whether the service tax paid on various input services listed out at Para two of the show cause notice dated 18.09.2014 are admiss....

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....ereunder. Hence, admissible to credit. In support, the Ld. Advocate referred to the decision of this Tribunal in the case of NTF (India) Pvt. Ltd. Vs. CCE, Delhi-III - 2013 (30) STR 575 (Tri.-Del.). Further, in relation to 'Gardening and Designing Work' and other referred services under Horticulture Service, i.e Jungle Cutting at Road No.10, the Ld. Advocate submits that these services pertain to ....

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....ance of auctioned waste/scrap', 'Transportation of Auctioned goods', i.e. waste/scrap and Commission paid to MSTC for services of tender floating, auction proceeding etc, for waste/scrap the Ld. Advocate submitted that these are input services and eligible to credit. In support Ld. Advocate has referred to the judgements of this Tribunal in the case of CCE, Salem Vs. ITC Ltd. - 2012 (26) STR 92 (T....

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....that the Gardening & Maintenance Service rendered in the colony is not admissible to credit and also the Civil Maintenance Work in the township is not admissible. Except the amount of credit availed against these services rendered in their township, in my opinion, the credit availed on the service tax paid on all other services are admissible. Since, major portion of the demand are decided in favo....