2018 (2) TMI 529

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he penalty imposed by the original authority. 2. The dispute pertains to availment of credit of tax paid on "courier service" and "repair and maintenance of garden service" utilized by M/s Sandoz Pvt Ltd between April 2013 and December 2013 which, according to the lower authorities, are not eligible in terms of rule 2(l) of CENVAT Credit Rules, 2004 defining "input service." 3. Heard Learned Counsel for appellant who insists that there is a nexus between the input services and the final product inasmuch as these were functional requirements in a pharmaceutical manufacturing enterprise; that it was erroneous on the part of the lower authorities to consider "courier" to be at par with transport and that the environmental protection laws....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ces of the case, the Tribunal was correct in interpreting the term "Input Services" as enumerated in Rule 2(1) of Cenvat Credit Rules, 2004, and allowing the various ineligible input service tax credit, which are not covered or not remotely connected with the manufacture of the final products? (ii)As to whether the Tribunal was justified in allowing the appeal filed by the assessee by holding that the service tax liability incurred by the very assessee in respect of the other services availed by the assessee in respect of which the assessee as claimed, met the tax liability? xxxxx 6. Therefore, it is clear that those factors have to be taken into consideration while fixing the costs of the final products. If services tax is p....