TaxTMI 
TaxTMI 
2018 (10) TMI 691
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....umar, AC (AR) ORDER The appellant is aggrieved by the denial of input service credit on the following services:- S. No. Service Amount (Rs.) 1. Hiring of male nurse 1,87,536/- 2. Housekeeping and office boy 69,902 3. Road cleaning work 41,455/- 4. Packing plant external colour wash 37,080/- 5. Professional services 37,080/- 6. Plant....
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....With regard to housekeeping services, he submitted that such services were availed for upkeep of the factory premises in a clean and hygienic manner. Road cleaning services were availed for cleaning the roads in the factory premises which connected various destinations inside the factory. The painting services availed are in the nature of white washing the factory walls so as to upkeep the mainten....
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....rom one destination to the other within the factory and submitted that the exclusion part in Clause (B) of the definition of input services does not allow the credit availed on motor vehicles. He therefore submitted that the credit in respect of hiring of tractor cannot be allowed. 4. Heard both sides. 5. The issue with regard to eligibility of credit on hiring of male nurse stands decided i....
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....ect of the above services are allowed. 5.1 With regard to the credit availed on hiring of tractor for movement of goods from one destination to other, I do agree with the submission made by the ld. AR. The exclusion part in Clause B in the definition of input service does not allow the credit availed on motor vehicles. Since the motor vehicles are not established to be capital goods for the ser....