2018 (5) TMI 386

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....nience. 2. The assessee is engaged in the manufacture of boilers and are registered with the Service Tax Department for various services. They were availing the facility of CENVAT Credit on various input services. It was noticed that for the period 10/2007 to10/2009, the appellants had wrongly availed cenvat credit on various input services. 3. Show Cause Notices were issued for the period 10/2007 to 10/2008 and 11/2008 to 10/2009 proposing to disallow the credit and to demand service tax alongwith interest and to impose penalties. After due process of law, the original authority for the period 10/2007 to 10/2008 disallowed the credit and confirmed the demand, interest and imposed penalties. Against this, the assessee filed appeal bef....

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....ed service, House keeping at Guest House, Transit house, Hostels, Manpower and Security Services at the township and various installations outside factory premises, AC Maintenance at Hospital & upkeep of medical dept., Garden Maintenance Service, Postal Services (Speed Post), Tyre retreading and Hospitality Service. He submitted that the gardening services were availed for the horticultural maintenance of green area in the periphery of the factory. That there are installations for facility of the factory outside the registered premises also where the appellants have availed the services of gardening (horticulture) to maintain green area. In Wipro Ltd Vs CCE, Pondicherry 2017-TIOL-897-HC-MAD-ST, the Hon.High Court had held that the garden....

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....he Commissioner (Appeals) may be set aside. 7. Heard both sides. 8. The period involved is prior to 1/4/2011 when the definition of input services included the words 'activities relating to business'. The definition thus had a wide ambit during the disputed period and the scope of these words in the definition was discussed by the Hon.Bombay High Court in the case of Coca Cola India Ltd vs CCE, Pune 2009 (15) S.T.R.657 (Bombay). The decision relied by the Ld.AR in the case of Maruthi Suzuki Ltd Vs CCE, Delhi-III, 2009 (supra), is a decision rendered with regard to the definition of 'inputs' and not under 'input services'. The decision rendered in Maruthi Suzuki Ltd (supra) is no longer good law, as it was doubted and referred to Large....