TaxTMI 
TaxTMI 
2018 (12) TMI 774
X X X X Extracts X X X X
X X X X Extracts X X X X
....ring the period 2006-07, 2007-08, 2008-09, 2009-10 and 2010-11 (Upto December 2010). 2. The Adjudicating Authority disallowed Cenvat Credit amounting to Rs. 47,89,026/- along with interest and also imposed penalty of equal amount and dropped the proposed demand of Rs. 9,00,468/-. 3. On appeal, the Ld. Commissioner (Appeals) allowed the appeal by setting aside the Adjudication Order. 4. Revenue is in appeal before the Tribunal against the Order passed by the Commissioner (Appeals), who allowed the credit of Service Tax paid for services received by the respondent-assessee. 5. I find that the Respondent-Assessee has availed Cenvat Credit of Service Tax paid on input services. The quantum of Service Tax and the business exigencies ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... on the company to maintain goods health of their staff. The service tax charged by the insurance company is related to the manufacturing of goods and well applied to the definition of Input Services. 5 Cleaning/House Keeping Service 216,193/- Cleaning & Housekeeping services availed towards cleaning and maintenance of various work places like Machine Shop, Fabrication yard and Assembly Shop etc., in a clean environment and to comply to the provisions of Factories Act. The service tax charged by the contractors are considered as input services directly involved in the manufacture of goods and availed cenvat credit accordingly. 6 Gardening /Vegetable Lawn 679,689 /- As per the statutory direction/provision of Odisha S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ld be eligible for Cenvat Credit on any services which is in relation to their business activity. 7. The Ld. DR reiterates the order of the Adjudicating Authority. 8. Heard both sides and perused the appeal records. 9. The issue involved in this case is regarding the availment of Cenvat Credit of the Service Tax paid on various Services which were utilized for the appellant's business activities. It is the case of the Revenue that such credit is incorrectly availed by the assessee. The appellant's claim is that having included expenses for the cost of production, they are entitled to avail Cenvat Credit. I observe that the Hon'ble Supreme Court, Hon'ble High Courts and the Tribunal in various decisions have specifically held that a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to arrange for the required personnel for undertaking the business operations. In fact, in many locations, where a factory is located, in extremely remote location, such townships also have in house schools, hospitals etc. and there can be no denying the fact that such townships are set up in relation to ultimate activity of manufacturer as without such townships in place, competent personnel will not be available for operation of the manufacturing activity. The appellant has also filed a certificate from the Chartered Accountant which is reproduced as under:- TO WHOMSOEVER IT MAY CONCERN This is to certify that M/s Larsen & Toubro Limited (hereinafter referred as "Company"), Kansbahal Works, Sundergarh under the Central Excise regist....
X X X X Extracts X X X X
X X X X Extracts X X X X
....HINERY CLEANING CHARGES (MCO ACTIVI TY) HOUSE KEEPING MCO ACTIVICY (OTHER REPAIRS MAINTENANCE) INSURANCE COURIER EXPENSES BANK CHARGES ESTATE MAINTENANCE CLEANING CHARGES HOUSE KEEPING (OTHER RREPAIRS) TOTAL 2006-07 2615927 20,869,172 701,839 110,366 2826616 365,214 1,959,100 2,112,242 2,198,379 1,627,272 35,386,127 2007-08 2053315 20,646,018 195,343 173,162 3245415 442,949 2,092,573 2,237,128 2,418,796 1,213,219 34,717,918 2008-09 920649 25,039,629 433,034 213,746 4091686 394,251 2,072,050 3,057,510 2,822,279 1,328,517 40,373,351 2009-10 982365 32,606,296 1,656,600 157,066 5208668 440,5....