TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 1446
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....nd 6911 of the First Schedule to the Central Excise Tariff Act, 1985. They availed CENVAT Credit under the provisions of the CENVAT Credit Rules (CCR), 2004 on Landscaping Services and Catering Services during the period April, 2011 to January, 2014. On scrutiny of records by the Department, it appeared that the said services were not "input services" in terms of Rule 2(l) of the CCR and that the Credit availed on such services was improper and ineligible. 3. Consequently, the following Show Cause Notices (SCNs)/Statements of Demand (SODs) were issued to the appellant : Sl. No. SCN No. & SOD reference with date Date of Reply 1. SCN No. IV/16/36/2012-ST-Adj. dated 17.04.2012 and corrigendum dated 03.05.2012 18.05.2012; Additional r....
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....y the decision of the Hon'ble High Court of Madras in the case of Wipro Ltd. Vs. Commissioner of C.Ex., Pondicherry - 2018 (10) G.S.T.L. 172 (Mad.) wherein the jurisdictional High Court has held that Housekeeping and Landscaping Services were entitled to CENVAT Credit of service tax paid on them. 5.2 She further submitted that the contention of the Commissioner (Appeals) that Canteen Services did not have any nexus with the manufacture was incorrect; that when a company is bound to follow the statutory obligations, such obligations cannot be disregarded as non-fulfilment of such obligation would invite penal provisions and also result in the stoppage of manufacture/production. She relied on the decision of the Mumbai Bench of the Tribunal ....
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....ght in partly allowing the appeal filed by the respondent without taking in account of the decision of the Hon'ble High Court of Karnataka in Commissioner of C. Ex, Bangalore-II v. Millipore India Pvt. Ltd., reported in 2012 (26) S.T.R. 514 (Kar.), which was subsequently followed by this Hon'ble High Court in the case of Commissioner of Central Excise and Service Tax Large Tax Payer Unit v. M/s. Rane TRW Steering Systems Ltd., reported in 2015-TIOL-1057-HC-MAD-CX?" 4. Mr. Srinivas, who appears for the Revenue, says that in so far as the Question Nos. 1 and 2 are concerned, they are covered against the Revenue, in view of the decision rendered by a Division Bench of this Court in Commissioner of Central Excise and Service Tax v. Rane TRW S....
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....ction 2(l) of the Cenvat Credit Rules, 2004, the Karnataka High Court held as under :- "7. That apart, the definition of input services is too broad. It is an inclusive definition. What is contained in the definition is only illustrative in nature. Activities relating to business and any services rendered in connection therewith, would form part of the input services. The medical benefit extended to the employees, insurance policy to cover the risk of accidents to the vehicle as well as the person, certainly would be a part of the salary paid to the employees. Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc., of the office premises. At any rate, the credit rating of an in....
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....case (supra), which is equally applicable to the case on hand and following the said decision, this appeal is liable to be dismissed. Accordingly, the substantial question of law is answered in favour of the assessee/respondent and against the appellant/Revenue." (emphasis is ours) 6. Mr. Srinivas, who appears for the Revenue, does not dispute the fact that the house keeping and land scaping services are availed of, by the Assessee, in its factory premises. 7. Having regard to the aforesaid, to our minds, the ratio of the judgments rendered in Commissioner of Central Excise and Service Tax v. Rane TRW Steering Systems Limited, 2015 (39) S.T.R. 13 (Mad.) and in Commissioner of Central Excise, Bangalore-II v. Millipore India Pvt. Ltd., ....