2018 (4) TMI 587

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....llant Shri Deepak S. Chavan, Supdt. (A.R) for respondent The issue involved in the present case is that whether the appellant is entitled for Cenvat credit in respect of service tax paid on the services providing assistance for maintenance of company vehicle and equipments, transportation charges for providing shift basis rent-a-cab service, service of providing drivers for operating company....

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.... She placed reliance on the following judgments: (a) Commissioner of Central Excise, Nagpur Vs. P.B. Bobde [2015 (40) STR. 953 (Tri. Mumbai)] (b) Commissioner of C. Ex. Allahabad Vs. Surya Bhan Tripathi [2012 (25) S. T.R. 65(TH. Del.)] (c) Commissioner of Service Tax, Pune Vs. M/S. Nihilent Technologies Pvt Ltd [2017-TIOL-2696-CESTAT-MUM1 (d) Commissioner of C. ....

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....rst limb of definition of input service which allows the Cenvat credit in respect of service ( s which is used in or in relation to the manufacture of final product. On the same logic, services of driver which is used for driving of company's own vehicle and credit on these services, in my considered view is admissible. Regarding the gardening services, this tribunal time and again held that m....